Title 12

PART 313 SUBPART E

Subpart E - Tax Refund Offset

• 5 U.S.C. 5514; 12 U.S.C. 1818(i), 1819(a); Pub. L. 104-134, 110 Stat. 1321 (31 U.S.C. 3701, 3711, 3716).
• 67 FR 48527, July 25, 2002, unless otherwise noted.

12:5.0.1.1.11.5.1.1	SECTION 313.120	313.120 Scope.
12:5.0.1.1.11.5.1.2	SECTION 313.121	313.121 Definitions.
12:5.0.1.1.11.5.1.3	SECTION 313.122	313.122 Notification of debt to FMS.
12:5.0.1.1.11.5.1.4	SECTION 313.123	313.123 Certification and referral of debt.
12:5.0.1.1.11.5.1.5	SECTION 313.124	313.124 Pre-offset notice and consideration of evidence.
12:5.0.1.1.11.5.1.6	SECTION 313.125	313.125 No requirement for duplicate notice.
12:5.0.1.1.11.5.1.7	SECTION 313.126	313.126 Referral of past-due, legally enforceable debt.
12:5.0.1.1.11.5.1.8	SECTION 313.127	313.127 Correcting and updating referral.
12:5.0.1.1.11.5.1.9	SECTION 313.128	313.128 Disposition of amounts collected.
12:5.0.1.1.11.5.1.10	SECTION 313.129-313.139	313.129-313.139 [Reserved]

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