La. Admin. Code tit. 61 § I-1301

Current through Register Vol. 50, No. 8, August 20, 2024

Section I-1301 - Requirements for Submitting Claims for Offset of Individual Income Tax Refunds against Debts Owed Certain State Agencies

A. The responsible official for each claimant agency will provide to the secretary of revenue and taxation a certified listing of all offset claims. The listing of offset claims must be made in writing or on magnetic tapes in a format specified by the secretary of revenue and taxation which will permit a written listing to be generated.

B. The responsible official must also furnish certification in writing that the debts for which the offset claims are made are legally collectible, liquidated sums due and owing the claimant agency or due and owing a person and collectible by the claimant agency. The certification must include the name and address of the claimant agency and the manner in which each offset claim arose.

C. For each offset claim, the agency must include the following information:

1. the name of the individual;

2. the amount of offset claimed;

3. the Social Security number of the debtor;

4. the most current address available to the claimant;

5. any additional information requested by the secretary which will facilitate identification and processing of the offset claim.

D. Prior to participation in the program and each year thereafter, each claimant agency participating in the garnishment program must furnish to the Department of Revenue and Taxation by October 1:

1. a statement that the agency intends to submit offset claims for the next year;

2. the anticipated number of offset claims to be certified to the department;

3. the estimated total amount of claims due;

4. any additional information requested by the Secretary of Revenue and Taxation to facilitate the economical and efficient administration of this program.

E. The Secretary of Revenue and Taxation may establish a minimum number of offset claims which will be accepted from each claimant agency.

F. The Secretary of Revenue and Taxation will determine the date each agency will be required to furnish the listing of offset claims.

G. The Secretary of Revenue and Taxation will determine the frequency and method of making remittances to the claimant agency.

La. Admin. Code tit. 61, § I-1301

Promulgated by the Department of Revenue and Taxation, Income and Corporation Franchise Taxes Section, LR 10:804 (October 1984).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:299.4.