CFR›Title 45›Subtitle B›Chapter XXV›Part 2506›45 CFR Part 2506 Subpart D Citation45 CFR Part 2506 Subpart DContainsSections § 2506.40–§ 2506.41CorpusDaily eCFRDisplayed edition2026-09-23Last updated2026-09-23 Subpart D—Tax Refund Offset Sections § 2506.40 § 2506.40 Which debts can the Corporation refer to Treasury for collection by offsetting tax refunds? § 2506.41 § 2506.41 What are the Corporation's procedures for collecting debts by tax refund offset? Authority5 U.S.C. 5514; 31 U.S.C. 3701-3720A, 3720D; 44 U.S.C. 2104(a).Source68 FR 16438, Apr. 4, 2003, unless otherwise noted.