40 CFR 13.34 - Purpose.

Regulations last checked for updates: May 11, 2024

Title 40 - Protection of Environment last revised: May 09, 2024

View all text of Subpart H [§ 13.34 - § 13.40]

§ 13.34 - Purpose.

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.

authority: 5 U.S.C. 552a,5512,and; 31 U.S.C. 3711

source: 53 FR 37270, Sept. 23, 1988, unless otherwise noted.

cite as: 40 CFR 13.34