Louisiana Revised Statutes 47:299.41 – Ranking and priority of claims
A. If two or more claimants file offset claims for child support arrearages with the secretary against an individual’s refund, the secretary shall remit the refund to the claimants in the same order in which the claims were filed.
B. If additional offset claims are filed with the secretary against an individual’s refund, the secretary shall rank the claims for child support in the same priority as claims filed by the division of support enforcement of the office of children and family services of the Department of Children and Family Services pursuant to La. Rev. Stat. 47:299.11(1).
C. If claims for child support and spousal support are filed against an individual’s refund, the claims for child support shall be given priority as provided in Subsection A of this Section, and then the spousal support claims shall be paid in the order in which they were filed.
Acts 1992, No. 735, §1; Acts 2006, No. 478, §2, eff. June 22, 2006.