Usufruct
R.S. 47:1583

Federal tax refund offset fees ACTIVE

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.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 2001, No. 69, §1, eff. July 1, 2001

Section navigation

Cite R.S. 47:1583

Bluebook
La. Rev. Stat. Ann. § 47:1583 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1583
BibTeX
@misc{larevstat-47-1583,
  title        = {La. Rev. Stat. Ann. § 47:1583},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1583},
  note         = {Snapshot 2026-05-22}
}