Part V - OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN PERSONS

Section 47:299.31 - Purpose
Section 47:299.32 - Definitions
Section 47:299.33 - Offset request
Section 47:299.34 - Authority of the secretary; provision for rules and regulations
Section 47:299.35 - Procedure for making offset claims
Section 47:299.36 - Disallowance of claims by secretary
Section 47:299.37 - Offset and remittance to the claimant
Section 47:299.38 - Notice of offset
Section 47:299.39 - Remittance; equivalent of refund
Section 47:299.40 - Liability of secretary
Section 47:299.41 - Ranking and priority of claims