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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
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Title 45
Chapter A
Part 31 - PART 31—TAX REFUND OFFSET
§ 31.1 - Purpose and scope.
§ 31.2 - Definitions.
§ 31.3 - General rule.
§ 31.4 - Certification and referral of debt.
§ 31.5 - Notice.
§ 31.6 - Review of Departmental records.
§ 31.7 - Review of a determination that a debt is past-due and legally enforceable.
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