§1.124. Interest, penalties, and costs.
16 C.F.R. § 1.124
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.
Notes, amendments, and revision history
Authority
Authority: 31 U.S.C. 3716 and 3720A, 31 CFR 285.2(c).
Source
Source: 81 FR 2742, Jan. 19, 2016, unless otherwise noted.
Authority
Authority: 15 U.S.C. 46; 15 U.S.C. 57a; 5 U.S.C. 552; 5 U.S.C. 601 note.
Source
Source: 32 FR 8444, June 13, 1967, unless otherwise noted.