---identifier: "/us/cfr/t29/s102.171"source: "ecfr"legal_status: "authoritative_unofficial"title: "29 CFR § 102.171 - Cost shifting."title_number: 29title_name: "Labor"section_number: "102.171"section_name: "Cost shifting."chapter_name: "NATIONAL LABOR RELATIONS BOARD"part_number: "102"part_name: "RULES AND REGULATIONS, SERIES 8"positive_law: falsecurrency: "2026-04-05"last_updated: "2026-04-05"format_version: "1.1.0"generator: "[email protected]"authority: "29 U.S.C. 151, 156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c)(1)."regulatory_source: "24 FR 9102, Nov. 7, 1959, unless otherwise noted."cfr_part: "102"---
Identifier
/us/cfr/t29/s102.171
Currency
2026-04-05
Positive Law
No
Updated
2026-04-05
Chapter
National Labor Relations Board
Authority
29 U.S.C. 151, 156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c... 29 U.S.C. 151, 156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c)(1).
# 102.171 Cost shifting.Costs incurred by the Agency in connection with referral of debts for tax refund offset will be added to the debt and thus increase the amount of the offset. Such costs may include administrative costs and attorneys fees.