La. Revenue and Taxation § 47:299.11

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:299.11 - Ranking and priority of claims

If two or more agencies file offset claims with the secretary against an individual's refund, the secretary shall remit the refund to the claimants if sufficient funds exist in the following order with the first offset claim to be paid being completely satisfied before a second or subsequent offset claim is paid:

(1) Claims of the division of support enforcement of the office of children and family services of the Department of Children and Family Services.

(2)

(a) Claims by the Department of Justice for repayment of student loans.

(b) Claims by the Department of Justice for repayment of tuition payments under the Teacher Continuing Education Program.

(3) Claims by the Louisiana Student Financial Assistance Commission for repayment of student loans.

(4) Claims reduced to judgment by any other office or facility within the Department of Children and Family Services in priority order designated by the secretary of that department, and then claims reduced to judgment by any office or facility of the Louisiana Department of Health in priority order designated by the secretary of that department.

(5) Claims by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 and 1749.

(6)

(a) Claims by a court for payment of fines or other court ordered penalty due.

(b) Claims from courts having criminal jurisdiction for collection of bond forfeitures or unpaid fines and costs. Multiple claims against the same person shall be paid in the order received by the secretary.

(7) Claims by the Department of Public Safety and Corrections in priority order designated by the secretary of that department.

(8) Claims by any other agency of the state in order of receipt of claim.

(9) Claims made by a municipality, parish, or any other unit of local government, authorized by law to perform governmental functions, including a school board and a special district.

(10) Claims made by the Louisiana Board of Ethics.

La. Revenue and Taxation § 47:299.11

Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1984, No. 515, §1, eff. Jan. 1, 1985; Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1987, No. 217, §1; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 1990, No. 323, §1; Acts 1990, No. 515, §1; Acts 1990, No. 744, §3, eff. July 24, 1990; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997; Acts 1999, No. 711, §1; Acts 2001, No. 268, §1, eff. June 1, 2001; Acts 2001, No. 269, §1, eff. June 1, 2001; Acts 2019, No. 183, §1.

Amended by Acts 2019, No. 183,s. 1, eff. 8/1/2019.

Acts 1983, No. 288, §1, eff. 1/1/1985; Acts 1984, No. 515, §1, eff. 1/1/1985; Acts 1986, No. 597, §2, eff. 7/6/1986; Acts 1987, No. 217, §1; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 1990, No. 323, §1; Acts 1990, No. 515, §1; Acts 1990, No. 744, §3, eff. 7/24/1990; Acts 1992, No. 447, §4, eff. 6/20/1992; Acts 1995, No. 492, §2, eff. 6/17/1995; Acts 1997, No. 1172, §8, eff. 6/30/1997; Acts 1999, No. 711, §1; Acts 2001, No. 268, §1, eff. 6/1/2001; Acts 2001, No. 269, §1, eff. 6/1/2001.