Tax Refund Offset

  1. Law
  2. CFR 12
  3. Banks and Banking
  4. Federal Deposit Insurance Corporation
  5. Procedure and Rules of Practice
  6. Procedures for Collection of Corporate Debt, Criminal Restitution Debt, and Civil Money Penalty Debt
  7. Tax Refund Offset

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Section
313.120

Scope.

Section
313.121

Definitions.

Section
313.122

Notification of debt to FMS.

Section
313.123

Certification and referral of debt.

Section
313.124

Pre-offset notice and consideration of evidence.

Section
313.125

No requirement for duplicate notice.

Section
313.126

Referral of past-due, legally enforceable debt.

Section
313.127

Correcting and updating referral.

Section
313.128

Disposition of amounts collected.

Sections
313.129-313.139

§§ 313.129-313.139 [Reserved]