45 C.F.R. § 302.60 Collection of past-due support from Federal tax refunds.
Title 45 - Public Welfare
The State plan shall provide that: (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 (b) The IV-D agency shall take the steps necessary to implement and use these procedures. [47 FR 7428, Feb. 19, 1982]
Title 45: Public Welfare
PART 302—STATE PLAN REQUIREMENTS
§ 302.60 Collection of past-due support from Federal tax refunds.

