CFR›Title 45›Subtitle B›Chapter XXV›Part 2506›Subpart D ContainsSections 2506.40–2506.41CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 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? Previous C Subpart C—Salary Offset Next E Subpart E—Administrative Offset