Louisiana Revised Statutes Tit. 49, § 111. Claims by persons indebted to state

A. No person having a claim or claims of any nature whatsoever against the state, shall be entitled to have it audited or paid or recognized in any manner, as long as that person is indebted to the state for licenses, taxes, or any other account.

B. Any person having a claim or claims of any nature whatsoever against the state, who also owes the state monies in excess of two hundred dollars shall have credited and set off the amount owed from any claim or claims paid to that person by the state. The provisions of this Subsection shall not apply to any nonprofit corporation recognized under federal law.