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Electronic Code of Federal Regulations

e-CFR data is current as of January 23, 2020

Title 16Chapter ISubchapter APart 1Subpart Q → §1.124


Title 16: Commercial Practices
PART 1—GENERAL PROCEDURES
Subpart Q—Tax Refund Offset


§1.124   Interest, penalties, and costs.

To the extent permitted or required by 31 U.S.C. 3717 or other law, regulation, or order, all interest, penalties, and costs applicable to the debt or incurred in connection with its referral for collection by tax refund offset will be assessed on the debt and thus increase the amount of the offset.

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