U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jun 08, 2023

§ 3.46 - Offset against tax refunds.

USDA will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402 in accordance with the provisions of 31 U.S.C. 3720A through referral for centralized administrative offset under § 3.44.