Louisiana § RS 47:299.32 - Definitions
Full text of Louisiana Louisiana Civil Code § RS 47:299.32 — Definitions, with citation guidance and answers to common questions.
§ RS 47:299.32. Definitions
For purposes of this Part, the following words, terms, and phrases have the meaning ascribed to them by this Section unless the context clearly indicates a different meaning:
(1) "Claimant" means a custodial parent of a child or a spouse to whom an obligation of support is owed pursuant to an order or judgment.
(2) "Debt" means a judgment which makes executory past due payments under a child support or spousal support award.
(3) "Offset claim" means a request made to the secretary of revenue for payment of a debt from any refund due an individual resulting from overpayment of state income taxes.
(4) "Refund" means an amount due to be paid to an individual because of an overpayment to the state of individual state income taxes.
(5) "Remittance" means the actual transfer or delivery of funds from the secretary to the claimant.
(6) "Rule or regulation" means any official procedure or requirement which claimants must follow in order to exercise their rights or privileges under this Part and which have been promulgated by the secretary.
(7) "Secretary" means the secretary of the Department of Revenue and includes any of his duly authorized assistants.
Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006.
Frequently Asked Questions About Louisiana § RS 47:299.32
What does Louisiana Civil Code § RS 47:299.32 cover?
Section RS 47:299.32 ("Definitions") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:299.32?
A common citation format is "Louisiana Civil Code § RS 47:299.32" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:299.32 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.