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Federal regulations · Through 2026-08-25 · Newer source version available

49 CFR 1018.90: Purpose.

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Where this section sits in the code
  1. Title 49—Transportation
  2. Subtitle B—Other Regulations Relating to Transportation
  3. CHAPTER X—SURFACE TRANSPORTATION BOARD
  4. SUBCHAPTER A—GENERAL RULES AND REGULATIONS
  5. PART 1018—DEBT COLLECTION
  6. Subpart G—Tax Refund Offset

This subpart establishes procedures for the Board to refer past-due debts to the Internal Revenue Service (IRS) for the offset against the income tax refunds of persons owing debts to the Board. It specifies the Board's procedures and the rights of the debtor applicable to claims for the payment of debts owed to the Board.

Collected 2026-08-27T02:26:34Z. Source file · JSON

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