Louisiana § RS 47:299.39 - Remittance; equivalent of refund

Full text of Louisiana Louisiana Civil Code § RS 47:299.39 — Remittance; equivalent of refund, with citation guidance and answers to common questions.

§ RS 47:299.39. Remittance; equivalent of refund

The remittance by the secretary to the claimant and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund.  The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request.

Acts 1992, No. 735, §1; Acts 2014, No. 198, §1, eff. July 1, 2014.

Source: official Louisiana text · Last verified 2026-08-27

Frequently Asked Questions About Louisiana § RS 47:299.39

What does Louisiana Civil Code § RS 47:299.39 cover?

Section RS 47:299.39 ("Remittance; equivalent of refund") 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 47:299.39?

A common citation format is "Louisiana Civil Code § RS 47:299.39" (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 47:299.39 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.