{"data":{"id":"us/49-cfr-1018.96","jurisdiction":"us","citation":"49 CFR 1018.96","heading":"Stay of offset.","body":"If the debtor timely notifies the Board that the debtor is exercising the right described in § 1018.94(a) of this subpart, any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.","path":["Title 49—Transportation","Subtitle B—Other Regulations Relating to Transportation","CHAPTER X—SURFACE TRANSPORTATION BOARD","SUBCHAPTER A—GENERAL RULES AND REGULATIONS","PART 1018—DEBT COLLECTION","Subpart G—Tax Refund Offset"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-49.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:34Z","sha256":"d86c8fcf88b2992da1603d5f0abf1f047d569db5fc9ce2c0eff29a6d389c8d68","source_id":"us-cfr","stale":true,"prev":"us/49-cfr-1018.95","next":"us/49-cfr-1019.1"},"notice":"GroundRules: Original legal text. Not legal advice."}