Title 45

PART 31

Part 31 - Tax Refund Offset

PART 31 - TAX REFUND OFFSET Authority:31 U.S.C. 3720A, 31 CFR 285.2, E.O. 12866, E.O. 13258. Source:68 FR 70445, Dec. 18, 2003, unless otherwise noted.

• Authority: 31 U.S.C. 3720A, 31 CFR 285.2, E.O. 12866, E.O. 13258.
• Source: 68 FR 70445, Dec. 18, 2003, unless otherwise noted.

45:1.0.1.1.20.0.1.1	SECTION 31.1	31.1 Purpose and scope.
45:1.0.1.1.20.0.1.2	SECTION 31.2	31.2 Definitions.
45:1.0.1.1.20.0.1.3	SECTION 31.3	31.3 General rule.
45:1.0.1.1.20.0.1.4	SECTION 31.4	31.4 Certification and referral of debt.
45:1.0.1.1.20.0.1.5	SECTION 31.5	31.5 Notice.
45:1.0.1.1.20.0.1.6	SECTION 31.6	31.6 Review of Departmental records.
45:1.0.1.1.20.0.1.7	SECTION 31.7	31.7 Review of a determination that a debt is past-due and legally enforceable.

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