---
kind: "section"
citation: "7 C.F.R. § 3.46"
title: "7"
number: "3.46"
heading: "Offset against tax refunds."
url: "https://uscodex.org/cfr/7/3.46"
---

# §3.46. Offset against tax refunds.


USDA will take action to effect administrative offset against tax refunds due to debtors under [26 U.S.C. 6402](/usc/26/6402.md) in accordance with the provisions of [31 U.S.C. 3720A](/usc/31/3720A.md) through referral for centralized administrative offset under [§ 3.44](/cfr/7/3.44.md).


## Notes

### Authority

Authority: 5 U.S.C. 301; 7 U.S.C. 1506, 1981, 1981a, 1981d, and 2008h; 15 U.S.C. 714b; 31 U.S.C. 3701, 3711, 3716-18, and 3720B; and 31 CFR parts 285 and 901-904.

### Source

Source: 85 FR 36672, June 17, 2020, unless otherwise noted.