La. Revenue and Taxation § 47:299.9
Current with operative changes from the 2024 Third Special Legislative Session
The remittance by the secretary to the claiming agency and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request.
La. Revenue and Taxation § 47:299.9