{
  "urn": "urn:us-la:rs:47:1583",
  "title_number": "47",
  "section_number": "1583",
  "citation": "R.S. 47:1583",
  "heading": "Federal tax refund offset fees",
  "text": "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.",
  "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": "III",
      "name": "ASSESSMENT AND COLLECTION PROCEDURES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part III",
  "acts_citations": [
    {
      "act_year": 2001,
      "act_number": 69,
      "section": 1,
      "effective_date": "2001-07-01",
      "effective_date_raw": "July 1, 2001",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2001, No. 69, §1, eff. July 1, 2001.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101287",
  "website_law_id": 101287,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:0aa7926d6559dace0c42d0ef239d72322344e7f0edbb9a945596200c520e57b6",
  "schema_version": "1.0.0"
}