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CFR › Title 12 › Chapter III › Subchapter A › Part 313 › Subpart E › Section 313.121

12 CFR 313.121 - Definitions.

§ 313.121
Definitions.
For purposes of this subpart E:
(a) Debt or claim means an amount of money, funds or property which has been determined by the FDIC to be due to the United States from any person, organization, or entity, except another federal agency.
(b) Debtor means a person who owes a debt or a claim. The term “person” includes any individual, organization or entity, except another federal agency.
(c) Tax refund offset means withholding or reducing a tax refund payment by an amount necessary to satisfy a debt owed by the payee(s) of a tax refund payment.
(d) Tax refund payment means any overpayment of federal taxes to be refunded to the person making the overpayment after the Internal Revenue Service (IRS) makes the appropriate credits.

Title 12 published on 2012-01-01

no entries appear in the Federal Register after this date.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC : Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES

§ 5514 - Installment deduction for indebtedness to the United States

USC : Title 31 - MONEY AND FINANCE

§ 3701 - Definitions and application

§ 3711 - Collection and compromise

§ 3716 - Administrative offset

Public Laws

104-143