Home › CFR › Title 45 › Part 3145 CFR Part 31 — Tax Refund Offset§ 31.1— Purpose and scope.§ 31.2— Definitions.§ 31.3— General rule.§ 31.4— Certification and referral of debt.§ 31.5— Notice.§ 31.6— Review of Departmental records.§ 31.7— Review of a determination that a debt is past-due and legally enforceable.