La. Revenue and Taxation § 47:299.33
Current with operative changes from the 2024 Third Special Legislative Session
In accordance with the provisions of this Part, any claimant who has a debt owed to them by an individual may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt has an interest.
La. Revenue and Taxation § 47:299.33