Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 45 - Public Welfare |
Subtitle A - Department of Health and Human Services |
SubChapter A - General Administration |
Part 31 - Tax Refund Offset |
§ 31.1 - Purpose and scope. |
§ 31.2 - Definitions. |
§ 31.3 - General rule. |
§ 31.4 - Certification and referral of debt. |
§ 31.5 - Notice. |
§ 31.6 - Review of Departmental records. |
§ 31.7 - Review of a determination that a debt is past-due and legally enforceable. |
§ 31.8 - Application of offset funds: Multiple debts. |
§ 31.9 - Application of offset funds: Tax refund insufficient to cover amount of debt. |
§ 31.10 - Time limitation for notifying the IRS to request offset of tax refunds due. |
§ 31.11 - Correspondence with the Department. |