40 CFR 13.34 - Purpose.
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This subpart establishes procedures for the Environmental Protection Agency (EPA) to refer past-due debts to the Internal Revenue Service (IRS) for offset against the income tax refunds of persons owing debts to EPA. It specifies the Agency procedures and the rights of the debtor applicable to claims for the payment of debts owed to EPA.
Title 40 published on 2013-07-01
no entries appear in the Federal Register after this date.