{"data":{"id":"us/45-cfr-302.60","jurisdiction":"us","citation":"45 CFR 302.60","heading":"Collection of past-due support from Federal tax refunds.","body":"The State plan shall provide that:\n(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\n(b) The IV-D agency shall take the steps necessary to implement and use these procedures.","path":["Title 45—Public Welfare","Subtitle B—Regulations Relating to Public Welfare","CHAPTER III—OFFICE OF CHILD SUPPORT SERVICES, ADMINISTRATION OF FAMILIES AND SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES","PART 302—STATE PLAN REQUIREMENTS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-45.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:21Z","sha256":"00eeaeb46d92f2b756089708c5dd60e91e9a6bd8bbbae81ef9f8982dc16d6ebc","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-302.56","next":"us/45-cfr-302.65"},"notice":"GroundRules: Original legal text. Not legal advice."}