# Tax Refund Offset
> **US Department of Health and Human Services** · Final rule. · Published 2003-12-18 · 68 FR 70444
## Document
- **Document number:** 03-31043
- **Category:** other
- **Sub-agency:** US Department of Health and Human Services
- **Federal Register citation:** 68 FR 70444
- **CFR reference:** 45 CFR 31
- **Publication date:** 2003-12-18
## Abstract

The Department of Health and Human Services (HHS) is amending its tax refund offset regulation to reflect amendments to 31 U.S.C. 3720A made by tax refund offset provisions of the Debt Collection Improvement Act of 1996 (DCIA). The amended regulation changes the process by which HHS certifies and refers past-due debt to the Department of Treasury for tax refund offset to satisfy debt owed to the HHS.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/18/03-31043/tax-refund-offset)
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