Refund Offsets to other State Agencies (LaTOGA)

About Refund Offsets to other State Agencies (LaTOGA)

Louisiana state law permits the Louisiana Department of Revenue to offset individual income tax refunds and/or overpayments to reduce or satisfy an outstanding liability owed to other state agencies. When the Louisiana Department of Revenue offsets a state refund, the taxpayer will receive a Garnishment to Levy letter notifying them of the offset. The notice will include the offset amount, the tax period, and the name of the state agency receiving the payment.

If you have questions or need assistance regarding a state offset refund, contact us at 1-855-307-3893 or email us at [email protected].

Updated February 28, 2025


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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