{"data":{"id":"us/12-cfr-313.126","jurisdiction":"us","citation":"12 CFR 313.126","heading":"Referral of past-due, legally enforceable debt.","body":"The FDIC shall submit past-due, legally enforceable debt information for tax refund offset to FMS, as prescribed by FMS. For each debt, the FDIC will include the following information:\n(a) The name and taxpayer identification number (as defined in 26 U.S.C. 6109) of the debtor;\n(b) The amount of the past-due and legally enforceable debt;\n(c) The date on which the debt became past-due; and\n(d) The designation of FDIC as the agency referring the debt.","path":["Title 12—Banks and Banking","CHAPTER III—FEDERAL DEPOSIT INSURANCE CORPORATION","SUBCHAPTER A—PROCEDURE AND RULES OF PRACTICE","PART 313—PROCEDURES FOR COLLECTION OF CORPORATE DEBT, CRIMINAL RESTITUTION DEBT, AND CIVIL MONEY PENALTY DEBT","Subpart E—Tax Refund Offset"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"02a65dfb7d4c4b9b5ad274251487979fb6db3d3bafb5797ddbe89d652befada4","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-313.125","next":"us/12-cfr-313.127"},"notice":"GroundRules: Original legal text. Not legal advice."}