Section 47:299.38 - Notice of offsetUpon remittance of any refund or part thereof to any claimant, the secretary shall cause a written notice to be sent to the individual whose refund was offset. Such written notice shall contain but not necessarily be limited to the following information:
(1) The name of the individual.(2) The amount of offset claimed.(3) The amount of the individual's refund which has been offset.(4) A statement that the offset of the individual's refund has been made pursuant to this Part.(5) A statement that a specified amount of the individual's refund has been delivered to the claimant making the claim.(6) The manner in which the offset claim arose.(7) The name and address of the claimant.(8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claimant.(9) A statement that any contest of the offset must be made in writing to the claimant within forty-five days of the date of mailing of the notice of offset by the secretary.(10) A statement that a failure to contest the offset within the forty-five day period will constitute a waiver of the right to contest the offset.La. Revenue and Taxation § 47:299.38