reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:299.7 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.7. Offset and remittance to the claimant; escrow account; removal from escrow account

RS 299.7 - Offset and remittance to the claimant; escrow account; removal from escrow account  A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claiming agencies the amount of claim or claims that can be paid out of the amount of the individual's refund; provided that any liability owed to the secretary under individual income tax law has been satisfied.  B. Any amount offset by the secretary and remitted to the claiming agency shall be placed in an escrow account and held by the agency for a period of forty-five days from the date of mailing of the notice of offset to the individual.  C. If a written contest to the offset is made within the forty-five day period, the amount of offset in the escrow account shall be further held pending the final disposition of the matter by the agency or by a court.  D. If no written contest to the offset is made within the forty-five day period, such failure by the individual shall be deemed a waiver of the individual's right to contest the offset and the amount of offset shall be removed from the escrow account and credited against the individual's debt to the claiming agency or against the individual's debt to the person on whose behalf the agency is claiming.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.8. Notice of offset

RS 299.8 - Notice of offset  Upon remittance of any refund or part thereof to any agency, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:  (1) The name of the individual.  (2) The amount of offset claimed.  (3) The amount of the individual's refund which has been offset.  (4) A statement that the offset of the individual's refund has been made pursuant to this Part.  (5) A statement that a specific amount of the individual's refund has been delivered to the agency making the claim.  (6) The manner in which the offset claim arose.  (7) The name and address of the claiming agency.  (8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claiming agency.  (9) A statement that any contest of the offset must be made in writing to the claiming agency within forty-five days of the date of mailing of the notice of offset by the secretary.  (10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.9 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.9. Remittance; equivalent of refund

RS 299.9 - Remittance; equivalent of refund The remittance by the secretary to the claiming agency and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request. Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 2014, No. 198, §1, eff. July 1, 2014.
LA Rev Stat § 47:299.10 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.10. Liability of secretary

RS 299.10 - Liability of secretary  The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claiming agency in accordance with the provisions of this Part.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.11. Ranking and priority of claims

RS 299.11 - Ranking and priority of claims  If two or more agencies file offset claims with the secretary against an individual's refund, the secretary shall remit the refund to the claimants if sufficient funds exist in the following order with the first offset claim to be paid being completely satisfied before a second or subsequent offset claim is paid:  (1) Claims of the division of support enforcement of the office of children and family services of the Department of Children and Family Services.  (2)(a) Claims by the Department of Justice for repayment of student loans.  (b) Claims by the Department of Justice for repayment of tuition payments under the Teacher Continuing Education Program.  (3) Claims by the Louisiana Student Financial Assistance Commission for repayment of student loans.  (4) Claims reduced to judgment by any other office or facility within the Department of Children and Family Services in priority order designated by the secretary of that department, and then claims reduced to judgment by any office or facility of the Louisiana Department of Health in priority order designated by the secretary of that department.  (5) Claims by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 and 1749.  (6)(a) Claims by a court for payment of fines or other court ordered penalty due.  (b) Claims from courts having criminal jurisdiction for collection of bond forfeitures or unpaid fines and costs. Multiple claims against the same person shall be paid in the order received by the secretary.  (7) Claims by the Department of Public Safety and Corrections in priority order designated by the secretary of that department.  (8) Claims by any other agency of the state in order of receipt of claim.  (9) Claims made by 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.  (10) Claims made by the Louisiana Board of Ethics.  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 1995, No. 492, §2, eff. June 17, 1995; 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 2019, No. 183, §1.
LA Rev Stat § 47:299.12 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.12. Contest of offset

RS 299.12 - Contest of offset  An individual whose refund has been offset shall have forty-five days from the date of mailing of the notice sent by the secretary to make a written contest to the claiming agency.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.13 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.13. Waiver of right to contest offset

RS 299.13 - Waiver of right to contest offset  The failure of an individual to file a contest of the offset with the claiming agency within forty-five days of the date of mailing of notice of offset shall be deemed a waiver of the right to contest the offset.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.14 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.14. Form of contest

RS 299.14 - Form of contest  An individual whose individual income tax refund, or part thereof, has been offset and remitted to an agency may contest the offset by notifying the claiming agency in writing of his intention to contest the offset and his reasons therefor.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.15 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.15. Disposition and appeal of contests

RS 299.15 - Disposition and appeal of contests A. Upon receipt by a claimant of a written contest to an offset by an individual, the responsible official of that agency shall examine the reason for the contest listed by the individual and if the amount claimed as owed to the agency is found to be incorrect, the amount claimed as owed shall be adjusted accordingly. If the amount of the offset exceeds the correct amount found to be owed by the individual then the agency shall refund the excess of the offset. B. If the responsible official of the claiming agency determines that the individual does owe the agency any amount, he shall either return the whole amount offset or the appropriate part thereof to the individual with interest as provided for in Subsection C or he shall give the individual written notice of his decision to reject the contest of the offset and the fact that his decision may be appealed in accordance with the provisions of the Administrative Procedure Act within sixty days of the date of the mailing of the notice. Any decision by the responsible official under the Louisiana Employment Security Law to reject any contest of an offset may be appealed in accordance with the procedure and delays under R.S. 23:1629 et seq., and only to the extent that the grounds of appeal shall be confined to the amount and right of offset by such office. C. Any remittance to an individual of an amount offset by a claiming agency under this Part shall bear interest at the rate specified in R.S. 47:1624 beginning ninety days from the date the offset is made. Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997.
LA Rev Stat § 47:299.16 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.16. Delay for appeal

RS 299.16 - Delay for appeal A. An individual shall have sixty days from the date of mailing of the notice required by R.S. 47:299.15(B) to appeal a decision by the responsible official of an agency that an offset amount shall be retained because a debt is owed by the individual to the claiming agency. B. If an appeal is not made within sixty days from the date of mailing of the official's decision, the amount of offset shall be removed from the escrow account, released to the claiming agency, and credited against the individual's debt to the claiming agency or against the individual's debt to the person on whose behalf the agency is claiming. C. The provisions of this Section shall not apply to an appeal from a decision under the Louisiana Employment Security Law, which instead shall be in accordance with the procedure and delays as provided in R.S. 23:1629 et seq. Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997.
LA Rev Stat § 47:299.17 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.17. Notice of completion of offset

RS 299.17 - Notice of completion of offset  Upon removal of the offset funds from the escrow account and crediting against the individual's debt, the agency shall give written notice to the individual of the completion of the offset. The written notice of completion of the offset shall include:  (1) The amount of the offset.  (2) The amount of the debt owed.  (3) The final accounting of the offset.  (4) Any remaining amount due the agency after the offset.  (5) Any refund due the individual from the funds offset after payment of the debt.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.18 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.18. Refund of excess of offset over debt

RS 299.18 - Refund of excess of offset over debt  After payment of the debt due the agency, any funds offset from an individual's refund which remain in the escrow account shall be refunded to the individual by the agency with interest as provided for in R.S. 47:299.15(C).  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.19 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.19. Rules and regulations of claiming agency

RS 299.19 - Rules and regulations of claiming agency  Any agency requesting an offset may promulgate reasonable rules and regulations pertaining to the contest of offset by individuals. Any rules, regulations, or procedure promulgated or established by any agency shall meet the requirements of due process of the constitutions of the United States and the state of Louisiana and further shall not be contrary to any laws or statutes of the United States or the state of Louisiana.  Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
LA Rev Stat § 47:299.20 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.20. Fees from offset claims

RS 299.20 - Fees from offset claims Money received by the secretary from the fees imposed pursuant to R.S. 47:299.5 shall be deposited immediately upon receipt into the state treasury and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption Fund, shall be designated as self-generated revenues of the agency. Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001.
LA Rev Stat § 47:299.21 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.21. Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole

RS 299.21 - Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole  In addition to any other legal remedies provided by law, the Department of Public Safety and Corrections, division of probation and parole, hereinafter "department", and the committee on parole, hereinafter "committee", shall seek the collection of past due probation or parole fees imposed by the department or committee against a person convicted of a criminal offense and committed to the department for a term of imprisonment from state tax refunds. The department and the committee shall be required to participate in the program established within the Department of Revenue to offset individual income tax refunds against debts owed to state agencies. The department and the committee shall comply with all of the requirements and rules of such program as provided for in R.S. 47:299.1 et seq.  Acts 2010, No. 381, §1, eff. June 21, 2010.
LA Rev Stat § 47:299.31 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.31. Purpose

RS 299.31 - Purpose The purpose of this Part is to establish a system to permit certain persons of the state of Louisiana to make a claim of offset to the secretary of the Department of Revenue against any amounts refundable to an individual who has failed to provide child support or spousal support pursuant to an order and against whom a judgment has been rendered making such arrearages executory. It is the intention of the legislature that this offset remedy be in addition to and not in substitution of any other remedy or action provided by law in favor of such person for the collection of the debt. Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.
LA Rev Stat § 47:299.32 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.32. Definitions

RS 299.32 - Definitions 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) "Claimant" means a custodial parent of a child or a spouse to whom an obligation of support is owed pursuant to an order or judgment. (2) "Debt" means a judgment which makes executory past due payments under a child support or spousal support award. (3) "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. (4) "Refund" means an amount due to be paid to an individual because of an overpayment to the state of individual state income taxes. (5) "Remittance" means the actual transfer or delivery of funds from the secretary to the claimant. (6) "Rule or regulation" means any official procedure or requirement which claimants must follow in order to exercise their rights or privileges under this Part and which have been promulgated by the secretary. (7) "Secretary" means the secretary of the Department of Revenue and includes any of his duly authorized assistants. Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.
LA Rev Stat § 47:299.33 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.33. Offset request

RS 299.33 - Offset request  In accordance with the provisions of this Part, any claimant who has a debt owed to them by an individual may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt has an interest.  Acts 1992, No. 735, §1.
LA Rev Stat § 47:299.34 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.34. Authority of the secretary; provision for rules and regulations

RS 299.34 - Authority of the secretary; provision for rules and regulations  A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by a claimant under this Part.  B. The rules and regulations promulgated by the secretary may impose any reasonable procedure or requirement on a claimant making an offset claim including but not limited to requirements concerning the information necessary to process claims properly, the form and organization of the information, the time limits for submitting such claims, and the method of making remittances to the claimant.  C. Any rules and regulations promulgated by the secretary shall be favorably construed in favor of the secretary.  Acts 1992, No. 735, §1.
LA Rev Stat § 47:299.35 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.35. Procedure for making offset claims

RS 299.35 - Procedure for making offset claims Any claimant communicating an offset claim to the secretary shall make said claim in writing to the office of the secretary and shall include with regard to each claim information required by promulgated rule and regulation of the secretary as provided for in this Part in addition to a certified copy of the judgment. The claimant shall pay to the secretary a fee of four dollars for each offset claim. Acts 1992, No. 735, §1; Acts 2001, No. 71, §1, eff. May 24, 2001; Acts 2001, No. 1032, §15.
LA Rev Stat § 47:299.36 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.36. Disallowance of claims by secretary

RS 299.36 - Disallowance of claims by secretary  A. The secretary in his discretion may disallow all claims of a claimant if the secretary determines that:  (1) A claimant has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretary to determine the legal validity or existence of any debt or debts that are the basis for any claim or claims of offset by a claimant.  (2) The claimant has not complied with any rules or regulations promulgated by the secretary pursuant to this Part.  B. In the event that the secretary disallows the offset claims of any claimant, the secretary shall inform the claimant in writing of the disallowance and the reasons therefor.  C. The offset claim of any claimant that has been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exist.  Acts 1992, No. 735, §1.
LA Rev Stat § 47:299.37 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.37. Offset and remittance to the claimant

RS 299.37 - Offset and remittance to the claimant  A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claimant the amount of claim or claims that can be paid out of the amount of the individual's refund, provided that any liability owed to the secretary under individual income tax law has been satisfied. B. Any amount offset by the secretary shall be held by the Department of Revenue for a period of forty-five days from the date of mailing of the notice of offset to the individual. C. If a written contest to the offset is made within the forty-five day period, the amount of offset shall be further held pending the final disposition of the matter by the claimant or by a court. D. If no written contest to the offset is made within the forty-five day period, such failure by the individual shall be deemed a waiver of the individual's right to contest the offset and the amount of offset shall be credited against the individual's debt to the claimant. Acts 1992, No. 735, §1; Acts 1997, No. 658, §2.
LA Rev Stat § 47:299.38 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.38. Notice of offset

RS 299.38 - Notice of offset  Upon remittance of any refund or part thereof to any claimant, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:  (1) The name of the individual.  (2) The amount of offset claimed.  (3) The amount of the individual's refund which has been offset.  (4) A statement that the offset of the individual's refund has been made pursuant to this Part.  (5) A statement that a specified amount of the individual's refund has been delivered to the claimant making the claim.  (6) The manner in which the offset claim arose.  (7) The name and address of the claimant.  (8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claimant.  (9) A statement that any contest of the offset must be made in writing to the claimant within forty-five days of the date of mailing of the notice of offset by the secretary.  (10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.  Acts 1992, No. 735, §1.
LA Rev Stat § 47:299.39 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.39. Remittance; equivalent of refund

RS 299.39 - Remittance; equivalent of refund The remittance by the secretary to the claimant and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request. Acts 1992, No. 735, §1; Acts 2014, No. 198, §1, eff. July 1, 2014.
LA Rev Stat § 47:299.40 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§299.40. Liability of secretary

RS 299.40 - Liability of secretary  The secretary or any of his representatives shall not be liable to any person because of a refund that has been remitted to a claimant in accordance with the provisions of this Part.  Acts 1992, No. 735, §1.