§285.6. Administrative offset under reciprocal agreements with states. — Inbound Citations
31 C.F.R. § 285.6
Statutory Authority
Cited by 2 regulations in release Current.
Citations to 31 U.S.C. § 285.6 as a whole
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(ii) Federal requirements for the assessment of interest and penalties to Federal debts. Additionally, with respect to paragraph (d)(6)(ii) of § 285.5, States shall only be required to certify that they have complied with the requirements of 31 U.S.C. 3716 (not 31 U.S.C. 3720A or 26 U.S.C. 6402) and this section 285.6. States shall also certify that they have complied with any requirements imposed by State law or procedure that may be applicable to administrative offset.