U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 36Chapter XIIPart 1201Subpart D - Subpart D—Tax Refund Offset
§ 1201.40 - Which debts can NARA refer to the Treasury for collection by offsetting tax refunds?
§ 1201.41 - What are NARA's procedures for collecting debts by tax refund offset?
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