Louisiana Revised Statutes Tit. 47, § 299.32. Definitions

(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.