Louisiana Administrative Code — Title 61 (Revenue and Taxation)
LAC 61:III.3101 — Collection Fee
A. Pursuant to R.S. 47:1676(E), the Office of Debt Recovery shall charge a fee on debts referred to it for collection. The fee shall not exceed 25 percent of the total liability and is to be established by rule.
B. A collection fee equal to 15 percent of the total liability of debt shall be due on all debts referred to the Office of Debt Recovery on or after January 1, 2024. This collection fee shall be retained by the Office of Debt Recovery and distributed in accordance with R.S. 47:1676(E).
Title 61
REVENUE AND TAXATION
Source: official text