What statutes created and govern the operations of ODR? Where can I find a list of possible actions that can be taken on debt?


Visit the Louisiana Legislature's website and click on the Search tab under Louisiana Laws Search. Enter Law Body RS, Rule Number 47 and then enter the section number as shown below:
  • R.S. 47:1676 This statute sets up the Office of Debt Recovery and outlines the purpose and scope of the office;

  • R.S. 47:296.2 Suspension and denial of renewal of drivers’ licenses;

  • R.S. 47:296.3 Suspension, revocation, or denial of hunting and fishing licenses;

  • R.S. 47:299 Offset of Individual income tax refunds against debts owed certain state agencies;

  • R.S. 47:1570 Distraint defined;

  • R.S. 47:1571 Distraint Procedure;

  • R.S. 47:1572 Surrender of property subject to distraint;

  • R.S. 47:1573 Sale of distrained property;

  • R.S. 47:1677 FIDM - Financial Institute Data Match.


Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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