La. Revenue and Taxation § 47:9104
The corporation shall promulgate rules providing for the withholding of prizes resulting from sports wagering authorized pursuant to this Section, of persons who have outstanding child support arrearages as reported to the corporation, beginning at prize levels to be determined by the corporation. The corporation may require any agency reporting current child support arrearages to the corporation to provide information relating to such arrearages in a manner, format, or record approved by the corporation. The corporation shall not be liable for withholding a prize based upon child support arrearage information provided to it. Additionally, the corporation shall employ the same methods, procedures, and parameters to withhold prizes for persons who have delinquent debt as defined in R.S. 47:1676(B) which has been assigned to the office of debt recovery for collection. The corporation shall not be liable for withholding a prize based upon delinquent debt information provided to it by the office of debt recovery.
La. Revenue and Taxation § 47:9104