Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1523
Reciprocal agreements; federal government
Official textlegis.la.gov
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.
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In this chapter (37 sections)
- 47:1501 · Definitions
- 47:1502 · Administration by collector
- 47:1502.1 · Merger and consolidation of state tax collector for the…
- 47:1503 · Powers of authorized representatives of collector
- 47:1504 · Organization of Department of Revenue
- 47:1504.1 · Criminal history information; access to federal tax…
- 47:1505 · Collector's bond
- 47:1506 · Collector's records
- 47:1506.1 · Microfilm or microfiche records; electronic digitized…
- 47:1507 · Authentication of secretary's records; fees for searching for…
- 47:1508 · Confidentiality of tax records
- 47:1508.1 · Unauthorized disclosure of information
- 47:1509 · Publication of tax information
- 47:1510 · Preservation of returns and reports
- 47:1511 · Power to make rules and regulations
- 47:1512 · Power to employ counsel; attorney fees
- 47:1513 · Power to administer oaths
- 47:1514 · Power to extend time to file returns and pay tax
- 47:1515 · Prohibition of class action lawsuits
- 47:1515.1 · Sales tax refund; new housing construction
- 47:1515.2 · Authority to collect fees; office of conservation
- 47:1515.3 · Authority to collect severance taxes; Department of…
- 47:1516 · Out-of-state debt collection
- 47:1516.1 · In-state debt collection
- 47:1517 · Tax exemption budget
- 47:1517.1 · Tax incentives; state agencies and state offices that…
- 47:1517.2 · Tax incentive and economic development program evaluation…
- 47:1518 · Authority to require whole-dollar reporting on tax returns
- 47:1519 · Payment of taxes by electronic funds transfer; credit or…
- 47:1520 · Electronically filed returns; signatures
- 47:1520.1 · Electronically filed returns; signatures and direct deposit
- 47:1520.2 · Electronically filed claims for refunds; overpayment of…
- 47:1521 · Immediate disposition of collections
- 47:1522 · Alternative dispute resolution
- 47:1523 · Reciprocal agreements; federal government
- 47:1524 · Tax credit registry; requirements; limitations
- 47:1525 · Louisiana Tax Institute; membership, terms, and duties and…