La. Revenue and Taxation § 47:299.19
Current with operative changes from the 2024 Third Special Legislative Session
Any agency requesting an offset may promulgate reasonable rules and regulations pertaining to the contest of offset by individuals. Any rules, regulations, or procedure promulgated or established by any agency shall meet the requirements of due process of the constitutions of the United States and the state of Louisiana and further shall not be contrary to any laws or statutes of the United States or the state of Louisiana.
La. Revenue and Taxation § 47:299.19