45 CFR § 302.60 - Collection of past-due support from Federal tax refunds.

---
identifier: "/us/cfr/t45/s302.60"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 302.60 - Collection of past-due support from Federal tax refunds."
title_number: 45
title_name: "Public Welfare"
section_number: "302.60"
section_name: "Collection of past-due support from Federal tax refunds."
chapter_name: "OFFICE OF CHILD SUPPORT SERVICES, ADMINISTRATION OF FAMILIES AND SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
part_number: "302"
part_name: "STATE PLAN REQUIREMENTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 651 through 658, 659a, 660, 664, 666, 667, 1302, 1396a(a)(25), 1396b(d)(2), 1396b(o), 1396b(p), and 1396(k)."
regulatory_source: "40 FR 27159, June 26, 1975, unless otherwise noted."
cfr_part: "302"
---


# 302.60 Collection of past-due support from Federal tax refunds.

The State plan shall provide that:

(a) The IV-D agency has in effect procedures necessary to obtain payment of past-due support from Federal tax refunds as set forth in section 464 of the Act, § 303.72 of this chapter, and regulations of the Internal Revenue Service at 26 CFR 304.6402-1; and

(b) The IV-D agency shall take the steps necessary to implement and use these procedures.

(Approved by the Office of Management and Budget under control number 0960-0253)

[47 FR 7428, Feb. 19, 1982]