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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:299.38

212 words·~1 min read·/la/title-47/47-736

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RS 47:299.38
§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.
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