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 Legislative website at www.legis.la.gov/Legis 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

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.


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