49 CFR § 1018.90 - Purpose.

---
identifier: "/us/cfr/t49/s1018.90"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1018.90 - Purpose."
title_number: 49
title_name: "Transportation"
section_number: "1018.90"
section_name: "Purpose."
chapter_name: "SURFACE TRANSPORTATION BOARD"
subchapter_number: "A"
subchapter_name: "GENERAL RULES AND REGULATIONS"
part_number: "1018"
part_name: "DEBT COLLECTION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3701, 31 U.S.C. 3711  49 U.S.C. 1321, 31 CFR parts 900-904."
regulatory_source: "58 FR 7749, Feb. 9, 1993, unless otherwise noted."
cfr_part: "1018"
---


# 1018.90 Purpose.

This subpart establishes procedures for the Board to refer past-due debts to the Internal Revenue Service (IRS) for the offset against the income tax refunds of persons owing debts to the Board. It specifies the Board's procedures and the rights of the debtor applicable to claims for the payment of debts owed to the Board.