---
kind: "unit"
title: "40"
title_heading: "Protection of Environment"
key: "chI/subchA/part13/subpartH"
level: "subpart"
label: "Subpart H"
heading: "Referral of Debts to IRS for Tax Refund Offset"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/40/chI-subchA-part13-subpartH"
sections_count: 7
---

# Subpart H — Referral of Debts to IRS for Tax Refund Offset

Title 40 C.F.R. — Protection of Environment › Chapter I — Environmental Protection Agency › Subchapter A — General › Part 13 — Claims Collection Standards

## Sections

- [§13.34. Purpose.](/cfr/40/13.34.md)
- [§13.35. Applicability and scope.](/cfr/40/13.35.md)
- [§13.36. Administrative charges.](/cfr/40/13.36.md)
- [§13.37. Notice requirement before offset.](/cfr/40/13.37.md)
- [§13.38. Review within the Agency.](/cfr/40/13.38.md)
- [§13.39. Agency determination.](/cfr/40/13.39.md)
- [§13.40. Stay of offset.](/cfr/40/13.40.md)