# 12 C.F.R. § 313.128 (2026): Disposition of amounts collected

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_128

## Section

- **Citation:** 12 C.F.R. § 313.128 (2026)
- **Heading:** Disposition of amounts collected
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 12 CFR: Banks and Banking / Chapter III: FEDERAL DEPOSIT INSURANCE CORPORATION / Part 313: PROCEDURES FOR COLLECTION OF CORPORATE DEBT, CRIMINAL RESTITUTION DEBT, AND CIVIL MONEY PENALTY DEBT / Subpart E: Tax Refund Offset / § 313.128: § 313.128   Disposition of amounts collected.

## Text

FMS will transmit amounts collected for past-due, legally enforceable debts, less fees charged under this section, to the FDIC's account. The FDIC will reimburse FMS and the IRS for the cost of administering the tax refund offset program. FMS will deduct the fees from amounts collected prior to disposition and transmit a portion of the fees deducted to reimburse the IRS for its share of the cost of administering the tax refund offset program. To the extent allowed by law, the FDIC may add the offset fees to the debt.
[67 FR 48527, July 25, 2002. Redesignated at 71 FR 75661, Dec. 18, 2006]

## Nearby sections

- [12 C.F.R. § 313.120 (2026) § 313.120   Scope.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_120.md)
- [12 C.F.R. § 313.121 (2026) § 313.121   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_121.md)
- [12 C.F.R. § 313.122 (2026) § 313.122   Notification of debt to FMS.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_122.md)
- [12 C.F.R. § 313.123 (2026) § 313.123   Certification and referral of debt.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_123.md)
- [12 C.F.R. § 313.124 (2026) § 313.124   Pre-offset notice and consideration of evidence.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_124.md)
- [12 C.F.R. § 313.125 (2026) § 313.125   No requirement for duplicate notice.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_125.md)
- [12 C.F.R. § 313.126 (2026) § 313.126   Referral of past-due, legally enforceable debt.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_126.md)
- [12 C.F.R. § 313.127 (2026) § 313.127   Correcting and updating referral.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_127.md)
- [12 C.F.R. § 313.128 (2026) § 313.128   Disposition of amounts collected.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_128.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_128. Check the current official text before relying on it. Not legal advice.