Code of Federal Regulations · Section
§ 3.46 — Offset Against Tax Refunds
7 C.F.R. § 3.46
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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.
Authorizing Statute
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Reduction of tax refund by amount of debt31 U.S.C. § 3720A
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Authority to make credits or refunds26 U.S.C. § 6402
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Definitions and application31 U.S.C. § 3701
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Departmental regulations5 U.S.C. § 301
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General powers7 U.S.C. § 1506
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General powers of Corporation15 U.S.C. § 714b