RS 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.
Acts 2001, No. 69, §1, eff. July 1, 2001.