{"data":{"id":"us-la/rs-47-1583","jurisdiction":"us-la","citation":"RS 47:1583","heading":"Federal tax refund offset fees","body":"At such times as monies are received as a result of an offset of a federal income tax refund under the provisions of Section 6402(e) of the Internal Revenue Code, the taxpayer shall be given a credit for the amount of the offset less a deduction for the offset fee imposed by the Internal Revenue Service.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101287","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:38Z","sha256":"d9b5e6dab517038ec7bbc210eba0baf41f4d127786e9f71c04c78174eaf86872","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1582","next":"us-la/rs-47-1584"},"notice":"GroundRules: Original legal text. Not legal advice."}