Reduction of tax refund by amount of debt

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Title 31—MONEY AND FINANCE > SUBTITLE III—FINANCIAL MANAGEMENT > CHAPTER 37—CLAIMS > SUBCHAPTER II—CLAIMS OF THE UNITED STATES GOVERNMENT

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Any Federal agency that is owed by a person a past-due, legally enforceable debt (including debt administered by a third party acting as an agent for the Federal Government) shall, and any agency subject to section 9 of the Act of May 18, 1933 ( 16 U.S.C. 831h ), owed such a debt may, in accordance with regulations issued pursuant to subsections (b) and (d), notify the Secretary of the Treasury at least once each year of the amount of such debt.

(Added Pub. L. 98–369, div. B, title VI, § 2653(a)(1) , July 18, 1984 , 98 Stat. 1153 ; amended Pub. L. 101–508, title V, § 5129(b) , Nov. 5, 1990 , 104 Stat. 1388–287 ; Pub. L. 102–589, § 3 , Nov. 10, 1992 , 106 Stat. 5133 ; Pub. L. 103–296, title I, § 108(j)(2) , Aug. 15, 1994 , 108 Stat. 1488 ; Pub. L. 104–134, title III, § 31001(u)(1) , (v)(1), (w), Apr. 26, 1996 , 110 Stat. 1321–375 .)

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