Subpart E. Subpart E—Tax Refund Offset
- § 313.120 - Scope.
- § 313.121 - Definitions.
- § 313.122 - Notification of debt to FMS.
- § 313.123 - Certification and referral of debt.
- § 313.124 - Pre-offset notice and consideration of evidence.
- § 313.125 - No requirement for duplicate notice.
- § 313.126 - Referral of past-due, legally enforceable debt.
- § 313.127 - Correcting and updating referral.
- § 313.128 - Disposition of amounts collected.
- §§ 313.129-313.139 - §[Reserved]