[Code of Federal Regulations]
[Title 41, Volume 3]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR105-56.030]

[Page 432]
 
           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 C_Centralized Salary Offset (CSO) Procedures_GSA as Paying 
                                 Agency
 
Sec. 105-56.030  Priorities.

    GSA, acting as the paying agency, on behalf of the disbursing 
official, will apply the order of precedence when processing debts 
identified by the centralized salary offset computer match program as 
follows:
    (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).