Louisiana Revised Statutes 47:1583 – Federal tax refund offset fees
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At such times as monies are received as a result of an offset of a federal income tax refund under the provisions of Section 6402(e) of the Internal Revenue Code, the taxpayer shall be given a credit for the amount of the offset less a deduction for the offset fee imposed by the Internal Revenue Service.
Acts 2001, No. 69, §1, eff. July 1, 2001.