CFR›Title 45›Subtitle A›Part 31 ContainsSections 31.1–31.7CorpusDaily eCFRDisplayed edition2026-05-20Last updated2026-05-20 PART 31—TAX REFUND OFFSET Sections 31.1 § 31.1 Purpose and scope. 31.2 § 31.2 Definitions. 31.3 § 31.3 General rule. 31.4 § 31.4 Certification and referral of debt. 31.5 § 31.5 Notice. 31.6 § 31.6 Review of Departmental records. 31.7 § 31.7 Review of a determination that a debt is past-due and legally enforceable. Authority31 U.S.C. 3720A, 31 CFR 285.2, E.O. 12866, E.O. 13258.Source68 FR 70445, Dec. 18, 2003, unless otherwise noted. Previous 30 Part 30—Claims Collection Next 32 Part 32—Administrative Wage Garnishment