§ 302.60 Collection of past-due support from Federal tax refunds.
Current through Aug 10, 2026 · Read all of Part 302
The State plan shall provide that:
(a) The IV-D agency has in effect procedures necessary to obtain payment of past-due support from Federal tax refunds as set forth in section 464 of the Act, § 303.72 of this chapter, and regulations of the Internal Revenue Service at 26 CFR 304.6402-1; and
(b) The IV-D agency shall take the steps necessary to implement and use these procedures.
[47 FR 7428, Feb. 19, 1982]