CFR›Title 36›Chapter XII›Part 1201›Subpart D ContainsSections 1201.40–1201.41CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart D—Tax Refund Offset Sections 1201.40 § 1201.40 Which debts can NARA refer to the Treasury for collection by offsetting tax refunds? 1201.41 § 1201.41 What are NARA's procedures for collecting debts by tax refund offset? Previous C Subpart C—Salary Offset Next E Subpart E—Administrative Offset