{"data":{"id":"us/17-cfr-204.50","jurisdiction":"us","citation":"17 CFR 204.50","heading":"Purpose.","body":"This subpart establishes procedures for the Commission's referral of past-due legally enforceable debts to the Department of the Treasury's Financial Management Service (FMS) for offset against the income tax refunds of the debtor.","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 204—RULES RELATING TO DEBT COLLECTION","Subpart C—Tax Refund Offset"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"2f08db9e0c616f0709a0609e1a1927b890b7334339f1f9c28d3c506c1f80389f","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-204.44","next":"us/17-cfr-204.51"},"notice":"GroundRules: Original legal text. Not legal advice."}