Definitions.

CFR · 2024-01-01 · US · Title 12

The following terms apply to this subpart D— (1) A debt becomes eligible for tax refund offset procedures if: (i) It cannot currently be collected pursuant to the salary offset procedures of 5 U.S.C. 5514(a)(1); (ii) The debt is ineligible for administrative offset or cannot be collected currently by administrative offset; and (iii) The requirements of this section are otherwise satisfied. (2) All judgment debts are past due for purposes of this subpart D. Judgment debts remain past due until paid in full.

official document · source cfr-2024 · id 12:§ 1208.51