§ 47:299.31 Purpose
§ 47:299.32 Definitions
§ 47:299.33 Offset request
§ 47:299.34 Authority of the secretary; provision for rules and regulations
§ 47:299.35 Procedure for making offset claims
§ 47:299.36 Disallowance of claims by secretary
§ 47:299.37 Offset and remittance to the claimant
§ 47:299.38 Notice of offset
§ 47:299.39 Remittance; equivalent of refund
§ 47:299.40 Liability of secretary
§ 47:299.41 Ranking and priority of claims

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1 > Part V - Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons

  • Agency: means and includes the boards, commissions, departments, agencies, offices, officers, and other instrumentalities, or any or all of these, within the executive branch of state government which are abolished by this Title or which are transferred and placed within departments of the state government created and established or continued by this Title or transferred to and placed within the office of the governor as provided by this Title. See Louisiana Revised Statutes 36:3
  • Assistant secretary: means the officer designated by law or by the secretary of each department to carry out the duties and functions of an office within certain departments, except an office of management and finance and the office of state police of the Department of Public Safety and Corrections. See Louisiana Revised Statutes 36:3
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: means each principal operational unit within a department, except the executive office of the secretary. See Louisiana Revised Statutes 36:3
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Secretary: means the officer appointed by the governor as the executive head and chief administrative officer of certain departments created and provided for by this Title. See Louisiana Revised Statutes 36:3
  • secretary of revenue: when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:1501
  • Undersecretary: means the officer designated to direct and be responsible for the functions of the office of management and finance of certain departments. See Louisiana Revised Statutes 36:3