---
urn: urn:us-la:rs:47:1583
citation: "R.S. 47:1583"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 18 › Part III"
acts_citations:
  - { year: 2001, number: 69, section: 1, effective_date: 2001-07-01, role: enactment }
---

# Federal tax refund offset fees

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.