Subpart E—Tax Refund Offset

Sections

• 313.120
  § 313.120 Scope.
• 313.121
  § 313.121 Definitions.
• 313.122
  § 313.122 Notification of debt to FMS.
• 313.123
  § 313.123 Certification and referral of debt.
• 313.124
  § 313.124 Pre-offset notice and consideration of evidence.
• 313.125
  § 313.125 No requirement for duplicate notice.
• 313.126
  § 313.126 Referral of past-due, legally enforceable debt.
• 313.127
  § 313.127 Correcting and updating referral.
• 313.128
  § 313.128 Disposition of amounts collected.
• 313.129-313.139
  §§ 313.129-313.139 [Reserved]