45 CFR 302.60
§ 302.60 Collection of past-due support from Federal tax refunds.
United States · 45 CFR — Public Welfare · Status: effective
Cite this
- Citation
- 45 CFR 302.60, § 302.60 Collection of past-due support from Federal tax refunds, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/218785
- Permanent ID
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ab1086902e05d881e1282a55310b54314c6eddaeb9cee094bc3af9cadc26fabb
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.