La. Admin. Code tit. 61, § I-1306 - Offset of Individual Income Tax Refunds against Debts Owed Certain Persons
A. The
claimant must submit a written offset claim with a certified copy of the
judgment that makes past-due payments under a child-support award executory.
The claim must be submitted before participation in the program and by December
1 each year thereafter. After the first year of participation, a copy of the
claim and judgment can be submitted if the information requested in Subsection
B has not changed.
B. For each
offset claim, the claimant must provide the following information:
1. the name of the debtor;
2. the amount of offset claimed;
3. the Social Security number of the
debtor;
4. the most current address
of the debtor available to the claimant; and
5. any additional information requested that
will facilitate identification of the debtor and processing of the offset
claim.
C. Remittances
will be made to the claimant within three months after the debtor has waived
the right to contest the offset or final disposition by the claimant or by a
court.
D. A fee for processing the
claim will be withheld from each refund issued.
Notes
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