{"data":{"id":"us-la/rs-47-299.33","jurisdiction":"us-la","citation":"RS 47:299.33","heading":"Offset request","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101788","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:21Z","sha256":"930f92ebc072c9b4a6176a3c8b15d7a9f36a7cb67b8038a8872a390f109225de","source_id":"us-la","stale":false,"prev":"us-la/rs-47-299.32","next":"us-la/rs-47-299.34"},"notice":"GroundRules: Original legal text. Not legal advice."}