{
  "urn": "urn:us-la:rs:47:1523",
  "title_number": "47",
  "section_number": "1523",
  "citation": "R.S. 47:1523",
  "heading": "Reciprocal agreements; federal government",
  "text": "The secretary is authorized to enter into reciprocal offset of indebtedness agreements with the federal government, pursuant to which the state shall agree to offset from state tax refunds and payments otherwise due to vendors and contractors providing goods or services to state agencies, non-tax debt owed to the federal government, and the federal government shall agree to offset from federal payments to vendors, contractors, and taxpayers debt owed to the state.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "18",
      "name": "ADMINISTRATIVE PROVISIONS"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL POWERS AND DUTIES OF COLLECTOR"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part I",
  "acts_citations": [
    {
      "act_year": 2010,
      "act_number": 960,
      "section": 1,
      "effective_date": "2010-07-06",
      "effective_date_raw": "July 6, 2010",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2010, No. 960, §1, eff. July 6, 2010.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=727951",
  "website_law_id": 727951,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:9930a7bd89ec6ba1fc1634fc77dbbbc79b1a307233f1dd310ef45fd820fd82e8",
  "schema_version": "1.0.0"
}