La. Admin. Code tit. 61 § I-1306

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

Section I-1306 - Offset of Individual Income Tax Refunds against Debts Owed Certain Persons

A. The claimant must submit a written offset claim with a certified copy of the judgment that makes past-due payments under a child-support award executory. The claim must be submitted before participation in the program and by December 1 each year thereafter. After the first year of participation, a copy of the claim and judgment can be submitted if the information requested in Subsection B has not changed.

B. For each offset claim, the claimant must provide the following information:

1. the name of the debtor;

2. the amount of offset claimed;

3. the Social Security number of the debtor;

4. the most current address of the debtor available to the claimant; and

5. any additional information requested that will facilitate identification of the debtor and processing of the offset claim.

C. Remittances will be made to the claimant within three months after the debtor has waived the right to contest the offset or final disposition by the claimant or by a court.

D. A fee for processing the claim will be withheld from each refund issued.

La. Admin. Code tit. 61, § I-1306

Promulgated by the Department of Revenue, Policy Services Division, LR 29:42 (January 2003).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:299.34.