Louisiana § RS 47:299.41 - Ranking and priority of claims
Full text of Louisiana Louisiana Civil Code § RS 47:299.41 — Ranking and priority of claims, with citation guidance and answers to common questions.
§ RS 47:299.41. Ranking and priority of claims
A. If two or more claimants file offset claims for child support arrearages with the secretary against an individual's refund, the secretary shall remit the refund to the claimants in the same order in which the claims were filed.
NOTE: Subsection B eff. until Oct. 1, 2027. See Acts 2025, No. 477.
B. If additional offset claims are filed with the secretary against an individual's refund, the secretary shall rank the claims for child support in the same priority as claims filed by the division of support enforcement of the office of children and family services of the Department of Children and Family Services pursuant to R.S. 47:299.11(1).
NOTE: Subsection B as amended by Acts 2025, No. 477, eff. Oct. 1, 2027.
B. If additional offset claims are filed with the secretary against an individual's refund, the secretary shall rank the claims for child support in the same priority as claims filed by the office of child support, Department of Children and Family Services pursuant to R.S. 47:299.11(1).
C. If claims for child support and spousal support are filed against an individual's refund, the claims for child support shall be given priority as provided in Subsection A of this Section, and then the spousal support claims shall be paid in the order in which they were filed.
Acts 1992, No. 735, §1; Acts 2006, No. 478, §2, eff. June 22, 2006; Acts 2025, No. 477, §16, eff. Oct. 1, 2027.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:299.41
What does Louisiana Civil Code § RS 47:299.41 cover?
Section RS 47:299.41 ("Ranking and priority of claims") 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 47:299.41?
A common citation format is "Louisiana Civil Code § RS 47:299.41" (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 47:299.41 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.