StacksVerified U.S. regulatory reference

45 CFR §302.60

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The State plan shall provide that:
  1. (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
  2. (b)The IV-D agency shall take the steps necessary to implement and use these procedures.