HLS 14RS-112 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 236
BY REPRESENTATIVE BROADWATER
REVENUE DEPARTMENT: Authorizes the office of debt recovery to utilize the offset of
certain gaming winnings as a means to collect delinquent debt owed to state
agencies
AN ACT1
To amend and reenact R.S. 47:1676(C)(2)(a) and (D)(1) and to enact R.S. 47:1676(D)(4),2
relative to the collection of certain debts by the office of debt recovery within the3
Department of Revenue; to provide relative to the authority of such office to collect4
certain delinquent debts; to authorize the office to utilize the offset of certain gaming5
winnings in the collection of delinquent debt; to delete references to certain political6
subdivisions within the authority of the office of debt recovery; and to provide for7
related matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 47:1676(C)(2)(a) and (D)(1) are hereby amended and reenacted and10
R.S. 47:1676(D)(4) is hereby enacted to read as follows: 11
ยง1676. Debt recovery12
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C. 14
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(2)(a) No later than January 1, 2014, agencies which do not have collection16
contracts with the attorney general's office for the collection of delinquent debts shall17
refer all delinquent debts to the office as provided by rule. Such referrals shall18
include data and information in the required format necessary to institute collection19 HLS 14RS-112 ORIGINAL
HB NO. 236
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procedures. All delinquent debts shall be authenticated by the agency or1
participating political subdivision or officer prior to being referred to the office.2
Once the debt becomes final, and prior to referral to the office, the agency shall3
notify the debtor that failure to pay the debt in full within sixty days shall subject the4
debt to an additional collection fee as provided for in this Section. All agencies shall5
refer non-final delinquent debts to the attorney general's office for collection when6
the debt has been delinquent for sixty days pursuant to the referral guidelines7
established by the attorney general as incorporated into agreements between the8
attorney general and other agencies or pursuant to the rules promulgated by the9
attorney general pursuant to the Administrative Procedure Act. Such non-final10
delinquent debts shall be authenticated by the agency prior to their referral to the11
attorney general.12
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D.(1) Notwithstanding any other provision of law to the contrary, the14
secretary of the Department of Revenue may treat a delinquent debt referral in the15
same manner as an assessment that has become final without restriction or delay.16
The secretary, through the office, may use any collection remedy provided by state17
law to facilitate the collection of taxes to collect the delinquent debt; however, the18
financial institution data match shall only be used in accordance with the provisions19
of R.S. 47:1677. The office may use a participating agency's statutory collection20
authority to collect the participating agency's or participating political subdivision's21
delinquent debts owed to or being collected by the state or participating political22
subdivision. The office may also use authority granted in R.S. 47:299.3 regarding23
offset from income tax refunds or other accounts payable by the state for any24
delinquent debt transferred by agencies and political subdivisions. The secretary has25
the discretion to determine which method or combination thereof is most suitable to26
collect the delinquent debt.27
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HB NO. 236
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are additions.
(4) The office shall be authorized to withhold, offset, levy, garnish, or seize1
payments of progressive slot machine annuities and cash gaming winnings in the2
same manner set forth in R.S. 27:24 and may assume the obligation for payment of3
such services in order to collect delinquent debt.4
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Broadwater HB No. 236
Abstract: Authorizes the office of debt recovery to offset gaming winnings as a means to
collect delinquent debt owed to the state and deletes references to "participating
political subdivisions" within the authority of the office of debt recovery.
Present law charges the office of debt recovery and the attorney's general's office with
collecting delinquent debts of state agencies which refer delinquent debts to them for
collection. Further provides for the general powers and authority of the office of debt
recovery in collecting delinquent debt that has become final and is 60 or more days past due.
Proposed law retains present law but deletes references to "participating political
subdivisions" from present law since the collection authority of the office of debt recovery
does not extend to the collection of delinquent debts owed to political subdivisions.
Present law authorizes the office of debt recovery to use any collection remedy authorized
by present law to collect delinquent taxes or any state agency's statutory collection authority
to collect the referring agency's delinquent debt, including the offset of tax refunds or other
accounts payable, suspension or denial of renewal of driver's licenses, and the suspension,
revocation, or denial of hunting and fishing licenses, or any type of professional license,
permit, or certification.
Proposed law retains present law but adds to the collection remedies the office of debt
recovery the authority to withhold, offset, levy, garnish, or seize payments of progressive
slot machine annuities and cash gaming winnings in the same manner set forth in present
law.
(Amends R.S. 47:1676(C)(2)(a) and (D)(1); Adds R.S. 47:1676(D)(4))