7 CFR 3.46 - Offset against tax refunds.

Regulations last checked for updates: Oct 18, 2024

Title 7 - Agriculture last revised: Oct 11, 2024

View all text of Subpart D [§ 3.40 - § 3.47]

§ 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.

authority: 5 U.S.C. 301; 7 U.S.C. 1506,1981,1981a,1981d,and; 15 U.S.C. 714b; 31 U.S.C. 3701,3711,3716,and; and 31 CFR parts 285 and 901-904

source: 85 FR 36672, June 17, 2020, unless otherwise noted.

cite as: 7 CFR 3.46