45 CFR 302.60 : Public Welfare (Part 1 To Parts 2557-2599) — (Part 200 To Parts 412-499) — Regulations Relating To Public Welfare (Part 200 To Parts 412-499) — Office Of Child Support Enforcement (Child Support Enforcement Program), Administration For Children And Families, Department Of Health And Human Services (Part 300 To Parts 311-399) — State Plan Requirements (§ 302.0 To § 302.85) — Collection of past-due support from Federal tax refunds.

4 Aug 2016

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.

(Approved by the Office of Management and Budget under control number 0960-0253)
45 CFR 302.60
[47 FR 7428, Feb. 19, 1982]