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.
La. R.S. 47:1583
Federal tax refund offset fees
Known as the Louisiana Tax Credit Registry Act
The act spans §§ 47–47 (151 sections).
Acts 2001, No. 69, §1, eff
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.