[Code of Federal Regulations] [Title 45, Volume 1] [Revised as of October 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR31.8] [Page 99] TITLE 45--PUBLIC WELFARE AND HUMAN SERVICES PART 31--REFERRAL OF DEBT TO IRS FOR TAX REFUND OFFSET--Table of Contents Sec. 31.8 Application of offset funds: Multiple debts. The Secretary will use the procedures set out in Sec. 31.7 for the offset of multiple debts. However, when collecting on multiple debts the Secretary will apply the recovered amounts against the debts in order in which the debts accrued.