16 CFR 1.124
§ 1.124 Interest, penalties, and costs.
United States · 16 CFR — Commercial Practices · Status: effective
Cite this
- Citation
- 16 CFR 1.124, § 1.124 Interest, penalties, and costs, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/63763
- Permanent ID
ys:prov:63763@1- SHA-256
efb778effcf78a1e1d8bd35c88aa9aa64f156cca290d217fa9991f19f73e7a2f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
To the extent permitted or required by 31 U.S.C. 3717 or other law, regulation, or order, all interest, penalties, and costs applicable to the debt or incurred in connection with its referral for collection by tax refund offset will be assessed on the debt and thus increase the amount of the offset.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.