---
kind: "section"
citation: "45 C.F.R. § 302.60"
title: "45"
number: "302.60"
heading: "Collection of past-due support from Federal tax refunds."
url: "https://uscodex.org/cfr/45/302.60"
---

# §302.60. Collection of past-due support from Federal tax refunds.


The State plan shall provide that:

- (a) The IV-D agency has in effect procedures necessary to obtain payment of past-due support from Federal tax refunds as set forth in section 464 of the Act, [§ 303.72](/cfr/45/303.72.md) of this chapter, and regulations of the Internal Revenue Service at [26 CFR 304.6402-1](/cfr/26/304.6402-1.md); and
- (b) The IV-D agency shall take the steps necessary to implement and use these procedures.

## Notes

### Amendments

[47 FR 7428, Feb. 19, 1982]

### Authority

Authority: 42 U.S.C. 651 through 658, 659a, 660, 664, 666, 667, 1302, 1396a(a)(25), 1396b(d)(2), 1396b(o), 1396b(p), and 1396(k).

### Source

Source: 40 FR 27159, June 26, 1975, unless otherwise noted.

### Amendments

[47 FR 7428, Feb. 19, 1982]