La. Revenue and Taxation § 47:299.6

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:299.6 - Disallowance of claims by secretary

A. The secretary in his discretion may disallow all claims of an agency if the secretary determines that:

(1) An agency has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretary to determine the legal validity or existence of any debt or debts that are the basis for any claim or claims of offset by an agency; or

(2) The agency has not complied with any rules or regulations promulgated by the secretary pursuant to this Part.

B. In the event that the secretary disallows the offset claims of an agency, the secretary shall inform the agency in writing of the disallowance and the reasons therefor.

C. The offset claims of any agency that have been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exists.

La. Revenue and Taxation § 47:299.6

Acts 1983, No. 288, §1, eff. Jan. 1, 1985.

Acts 1983, No. 288, §1, eff. 1/1/1985.