Louisiana Revised Statutes 23:1749 – Offset of assessments against tax refunds
Terms Used In Louisiana Revised Statutes 23:1749
- Administrator: means the secretary of the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1472
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Secretary: means the secretary of the commission. See Louisiana Revised Statutes 23:1
A. After exhaustion or prescription of appeal rights of the claimant, under La. Rev. Stat. 23:1629 et seq., as to the liability for any overpayment, the administrator may file with the secretary of the Department of Revenue a claim of offset in accordance with Part IV of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 against any refund or overpayment of Louisiana individual income tax in which a claimant has an interest.
B. The administrator may file with the secretary of the Department of Revenue a written claim of offset against any refund or overpayment of Louisiana income tax due to a claimant. Upon receipt of the claim of offset, the secretary may remit to the administrator the amount of the claim that can be paid out of the individual or other tax refund or overpayment and shall notify the claimant of the action taken.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990; Acts 1995, No. 492, §1, eff. June 17, 1995.