7 C.F.R. § 3.46
Offset against tax refunds.
Cite as 7 C.F.R. § 3.46 (2026)
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.
- Cross-references to the US Code
- 26:640231:3720A
- Cross-references to the CFR
- 3.44.