Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1583 — 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.
Source: official text