Regulations last checked for updates: Jan 21, 2026

Title 12 - Banks and Banking last revised: Dec 01, 2026
All TitlesTitle 12Chapter XPart 1073Subpart E - Subpart E—Tax Refund Offset
authority: 5 U.S.C. 301; 5 U.S.C. 5514; 31 U.S.C. 3711,
source: 78 FR 41678, July 11, 2013, unless otherwise noted.
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