ENROLLED
Page 1 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 816
Regular Session, 2014
HOUSE BILL NO. 236
BY REPRESENTATIVE BROADWATER
AN ACT1
To amend and reenact R.S. 47:1676(C)(2)(a) and (D)(1) and 9026 and to enact R.S.2
47:1676(D)(4), relative to the collection of certain debts by the office of debt3
recovery within the Department of Revenue; to provide relative to the authority of4
such office to collect certain delinquent debts; to authorize the office to utilize the5
offset of certain gaming winnings in the collection of delinquent debt; to authorize6
the office of debt recovery to enter into certain agreements; to authorize the7
deduction of fees from certain gaming winnings under certain circumstances; to8
provide for civil or criminal immunity under certain circumstances; to authorize9
immunity from claims for damages under certain circumstances; to delete references10
to certain political subdivisions within the authority of the office of debt recovery;11
and to provide for related matters.12
Be it enacted by the Legislature of Louisiana:13
Section 1. R.S. 47:1676(C)(2)(a) and (D)(1) and 9026 are hereby amended and14
reenacted and R.S. 47:1676(D)(4) is hereby enacted to read as follows: 15
§1676. Debt recovery16
* * *17
C. 18
* * *19
(2)(a) No later than January 1, 2014, agencies which Agencies that do not20
have collection contracts with the attorney general's office for the collection of21
delinquent debts shall refer all delinquent debts to the office as provided by rule.22
Such referrals shall include data and information in the required format necessary to23
institute collection procedures. All delinquent debts shall be authenticated by the24 ENROLLEDHB NO. 236
Page 2 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
agency or participating political subdivision or officer prior to being referred to the1
office. Once the debt becomes final, and prior to referral to the office, the agency2
shall notify the debtor that failure to pay the debt in full within sixty days shall3
subject the debt to an additional collection fee as provided for in this Section. All4
agencies shall refer non-final delinquent debts to the attorney general's office for5
collection when the debt has been delinquent for sixty days pursuant to the referral6
guidelines established by the attorney general as incorporated into agreements7
between the attorney general and other agencies or pursuant to the rules promulgated8
by the attorney general pursuant to the Administrative Procedure Act. Such non-9
final delinquent debts shall be authenticated by the agency prior to their referral to10
the attorney general.11
* * *12
D.(1) Notwithstanding any other provision of law to the contrary, the13
secretary of the Department of Revenue may treat a delinquent debt referral in the14
same manner as an assessment that has become final without restriction or delay.15
The secretary, through the office, may use any collection remedy provided by state16
law to facilitate the collection of taxes to collect the delinquent debt; however, the17
financial institution data match shall only be used be used only in accordance with18
the provisions of R.S. 47:1677. The office may use a participating agency's statutory19
collection authority to collect the participating agency's or participating political20
subdivision's delinquent debts owed to or being collected by the state or participating21
political subdivision. The office may also use authority granted in R.S. 47:299.322
regarding offset from income tax refunds or other accounts payable by the state for23
any delinquent debt transferred by agencies and political subdivisions. The secretary24
has the discretion to determine which method or combination thereof is most suitable25
to collect the delinquent debt.26
* * *27
(4)(a)(i) The office shall be authorized to withhold, offset, levy, garnish, or28
seize payments of progressive slot machine annuities and cash gaming winnings in29
the same manner set forth in R.S. 27:24 and payments of lottery prizes in the same30 ENROLLEDHB NO. 236
Page 3 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
manner as set forth in R.S. 47:9026 and may assume the obligation for payment of1
such services in order to collect delinquent debt.However, the withholding, offset,2
levy, garnishment, or seizure of progressive slot machine annuities, cash gaming3
winnings, and payments of lottery prizes pursuant to the provisions of this Paragraph4
shall not be conducted until a single-point inquiry system which allows for searches5
of one or more real-time databases containing debt information pursuant to this6
Subsection and R.S. 46:236.15 is available to entities licensed or permitted under7
Chapters 1, 4, 5, or 7 of Title 27 of the Louisiana Revised Statutes of 1950.8
(ii) The office is authorized to enter into a memorandum of understanding9
with the Louisiana Casino Association on behalf of its member casinos to facilitate10
the development and implementation of a single-point inquiry system.11
(iii) The provisions of this Paragraph shall not be construed to prohibit the12
withholding, offset, levy, garnishment, or seizure of progressive slot machine13
annuities, cash gaming winnings, and payments of lottery prizes currently conducted14
pursuant to the provisions of R.S. 46:236.15 from continuing until the single-point15
inquiry system is created.16
(b) Any entity licensed or permitted under Chapters 1, 4, 5, or 7 of Title 2717
of the Louisiana Revised Statutes of 1950 may deduct an administrative fee from18
each payment of a progressive slot machine annuity or cash gaming winnings in19
accordance with R.S. 27:24(A)(5)(d) pursuant to a request by the office of debt20
recovery to such annuities or winnings in the collection of a delinquent debt;21
however, the licensed or permitted entity shall not withhold more than one22
administrative fee on such annuities or winnings.23
(c) The Louisiana Gaming Control Board or any entity licensed or permitted24
under Chapters 1, 4, 5, or 7 of Title 27 of the Louisiana Revised Statutes of 195025
shall be immune from civil or criminal liability for the disclosure of certain26
information or from any claims for damages arising from withholding or failing to27
withhold any progressive slot machine annuities or cash winnings in accordance with28
R.S. 27:24(A)(5)(b) when the disclosure of such information or the withholding of29 ENROLLEDHB NO. 236
Page 4 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
such annuities or winnings is done pursuant to a request by the office of debt recovery.1
(d) The authorization provided for in this Paragraph shall not prime the2
Department of Children and Family Services' claim under the provisions of R.S.3
46:236.15(D) or R.S. 47:9026 to any payments of progressive slot machine annuities4
or cash gaming winnings.5
* * *6
§9026. Withholding of lottery prizes; child support arrearages; rules and regulations7
No later than January 1, 1992, the board shall promulgate rules and8
regulations providing for the withholding of lottery prizes of persons who have9
outstanding child support arrearages as reported to the corporation, beginning at10
prize levels to be determined by the board. The corporation may require any agency11
reporting current child support arrearages to the corporation to provide information12
relating to such arrearages in a manner, format, or record approved by the13
corporation. The corporation shall not be liable for withholding a lottery prize based14
upon child support arrearage information provided to it. Additionally, the corporation15
shall employ the same methods, procedures, and parameters to withhold lottery16
prizes for persons who have delinquent debt as defined in R.S. 47:1676(B)(4) which17
has been assigned to the office of debt recovery for collection. The corporation shall18
not be liable for withholding a lottery prize based upon delinquent debt information19
provided to it by the office of debt recovery.20
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: