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§ 1018.90 Purpose.

49 CFR 1018.90

Citation49 CFR 1018.90
CorpusDaily eCFR
Displayed edition2026-09-09
Last updated2026-09-09

§ 1018.90 Purpose.

This subpart establishes procedures for the Board to refer past-due debts to the Internal Revenue Service (IRS) for the offset against the income tax refunds of persons owing debts to the Board. It specifies the Board's procedures and the rights of the debtor applicable to claims for the payment of debts owed to the Board.