[Code of Federal Regulations]
[Title 41, Volume 3]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR105-56.020]

[Page 428]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
              CHAPTER 105--GENERAL SERVICES ADMINISTRATION
 
PART 105-56_SALARY OFFSET FOR INDEBTEDNESS OF FEDERAL EMPLOYEES TO THE 
UNITED STATES--Table of Contents
 
  Subpart B_Centralized Salary Offset (CSO) Procedures_GSA as Creditor 
                                 Agency
 
Sec. 105-56.020  Priorities.

    (a) A levy pursuant to the Internal Revenue Code of 1986 (26 U.S.C. 
1 et seq.) takes precedence over other deductions under this subpart.
    (b) When a salary payment may be reduced to collect more than one 
debt, amounts offset under this subpart will be applied to a debt only 
after amounts offset have been applied to satisfy past due child support 
debts assigned to a State pursuant to the Social Security Act under 42 
U.S.C. 602(a)(26) or 671(a)(17).