Part IV - OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN STATE AGENCIES
- Section 47:299.1 - Purpose
- Section 47:299.2 - Definitions
- Section 47:299.3 - Offset request
- Section 47:299.4 - Authority of the secretary; provision for rules and regulations
- Section 47:299.5 - Procedure for making offset claims
- Section 47:299.6 - Disallowance of claims by secretary
- Section 47:299.7 - Offset and remittance to the claimant; escrow account; removal from escrow account
- Section 47:299.8 - Notice of offset
- Section 47:299.9 - Remittance; equivalent of refund
- Section 47:299.10 - Liability of secretary
- Section 47:299.11 - Ranking and priority of claims
- Section 47:299.12 - Contest of offset
- Section 47:299.13 - Waiver of right to contest offset
- Section 47:299.14 - Form of contest
- Section 47:299.15 - Disposition and appeal of contests
- Section 47:299.16 - Delay for appeal
- Section 47:299.17 - Notice of completion of offset
- Section 47:299.18 - Refund of excess of offset over debt
- Section 47:299.19 - Rules and regulations of claiming agency
- Section 47:299.20 - Fees from offset claims
- Section 47:299.21 - Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole