[Code of Federal Regulations]
[Title 45, Volume 2]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 45CFR302.60]

[Page 231]
 
                        TITLE 45--PUBLIC WELFARE
 
    CHAPTER III--OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT 
 
PART 302_STATE PLAN REQUIREMENTS--Table of Contents
 
Sec. 302.60  Collection of past-due support from Federal tax refunds.

    The 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, Sec. 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.

(Approved by the Office of Management and Budget under control number 
0960-0253)

[47 FR 7428, Feb. 19, 1982]