Part 31. PART 31—TAX REFUND OFFSET

• § 31.1 - Purpose and scope.
• § 31.2 - Definitions.
• § 31.3 - General rule.
• § 31.4 - Certification and referral of debt.
• § 31.5 - Notice.
• § 31.6 - Review of Departmental records.
• § 31.7 - Review of a determination that a debt is past-due and legally enforceable.