---
kind: "section"
citation: "12 C.F.R. § 313.126"
title: "12"
number: "313.126"
heading: "Referral of past-due, legally enforceable debt."
url: "https://uscodex.org/cfr/12/313.126"
---

# §313.126. Referral of past-due, legally enforceable debt.


The FDIC shall submit past-due, legally enforceable debt information for tax refund offset to FMS, as prescribed by FMS. For each debt, the FDIC will include the following information:

- (a) The name and taxpayer identification number (as defined in [26 U.S.C. 6109](/usc/26/6109.md)) of the debtor;
- (b) The amount of the past-due and legally enforceable debt;
- (c) The date on which the debt became past-due; and
- (d) **The designation of FDIC as the agency referring the debt.**

## Notes

### Amendments

[67 FR 48527, July 25, 2002. Redesignated at 71 FR 75661, Dec. 18, 2006]

### Authority

Authority: 5 U.S.C. 5514; 12 U.S.C. 1818(i), 1819(a); Pub. L. 104-134, 110 Stat. 1321 (31 U.S.C. 3701, 3711, 3716).

### Source

Source: 67 FR 48527, July 25, 2002, unless otherwise noted.

### Amendments

[67 FR 48527, July 25, 2002. Redesignated at 71 FR 75661, Dec. 18, 2006]