{"data":{"id":"us-la/rs-47-299.38","jurisdiction":"us-la","citation":"RS 47:299.38","heading":"Notice of offset","body":"Upon 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:\n(1) The name of the individual.\n(2) The amount of offset claimed.\n(3) The amount of the individual's refund which has been offset.\n(4) A statement that the offset of the individual's refund has been made pursuant to this Part.\n(5) A statement that a specified amount of the individual's refund has been delivered to the claimant making the claim.\n(6) The manner in which the offset claim arose.\n(7) The name and address of the claimant.\n(8) A statement of the individual's right to contest the offset and remittance of his refund or any part thereof to the claimant.\n(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.\n(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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101793","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:21Z","sha256":"fdb86e2039b805cfe29ff0c0661618bb2e8efe9a29d5dba964034b6bc5ac5620","source_id":"us-la","stale":false,"prev":"us-la/rs-47-299.37","next":"us-la/rs-47-299.39"},"notice":"GroundRules: Original legal text. Not legal advice."}