Current through November 30, 2024
Section 302.60 - Collection of past-due support from Federal tax refundsThe 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.47 FR 7428, Feb. 19, 1982 Approved by the Office of Management and Budget under control number 0960-0253