For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning:

            (1)(a) “Agency” means any agency of the state.

            (b) “Agency” shall also mean district, parish, and city courts and all officers thereof, including the judge and clerk.

            (c) “Agency” includes those district courts and courts of limited jurisdiction having criminal jurisdiction which have provided by court rule for the collection of bond forfeitures and unpaid fines and costs by the filing of offset claims in accordance with this Part.

            (d) “Agency” shall also mean a municipality, parish, or any other unit of local government, authorized by law to perform governmental functions, including a school board, and a special district, or any entity which submits claims on behalf of the municipality, parish, or other unit of local government.

            (2) “Claimant” means any agency making an offset claim pursuant to this Part.

            (3) “Debt” means any legally collectible, liquidated sum due and owing an agency, or due and owing a person and collectible by any agency, or a judgment, order of the court, or bond forfeiture which is properly certified by the clerk and which orders the payment of a fine or other court ordered penalty, if the amount of the debt is twenty-five dollars or more. “Debt” shall not include any amount due for unpaid public elementary or secondary school student fees or for unpaid elementary or secondary school student fees for students enrolled in the Student Scholarships for Educational Excellence Program.

            (4) “Offset claim” means a request made to the secretary of revenue for payment of a debt from any refund due an individual resulting from overpayment of state income taxes.

            (5) “Refund” means an amount due to be paid to an individual because of an overpayment to the state of individual state income taxes.

            (6) “Remittance” means the actual transfer or delivery of funds from the secretary to the claimant.

            (7) “Responsible official” means the person within the agency responsible for making the offset claims for that agency or his designated assistant.

            (8) “Rule or regulation” means any official procedure or requirement which individuals or claimants must follow in order to exercise their rights or privileges under this Part and which have been promulgated by the secretary or a claimant.

            (9) “Secretary” means the secretary of the Department of Revenue and includes any of his duly authorized assistants.

            (10) “Written notice” means a certified letter sent to the individual at the address shown on the individual’s state income tax return or such other mailing address listed by an individual in a written contest to an offset.

            Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1984, No. 515, §1, eff. Jan. 1, 1985; Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1987, No. 217, §1; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 1990, No. 323, §1; Acts 1990, No. 515, §1; Acts 1990, No. 744, §3, eff. July 24, 1990; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 658, §2; Acts 1997, No. 1172, §8, eff. June 30, 1997; Acts 1999, No. 711, §1; Acts 2001, No. 268, §1, eff. June 1, 2001; Acts 2001, No. 269, §1, eff. June 1, 2001; Acts 2013, No. 167, §1; Acts 2019, No. 183, §1.