§ 3.46 Offset against tax refunds.
Current through Jul 29, 2026 · Read all of Part 3
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.