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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:299.41

248 words·~1 min read·/la/title-47/47-740

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RS 47:299.41
§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.
NOTE: Subsection B eff. until Oct. 1, 2027. See Acts 2025, No. 477.
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 R.S. 47:299.11(1).
NOTE: Subsection B as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.
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 office of child support, Department of Children and Family Services pursuant to R.S. 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; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.
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