# Offset of Tax Refund Payments To Collect Certain Debts Owed to States
> **Fiscal Service** · Final rule. · Published 2015-09-17 · Effective 2015-09-17 · 80 FR 55751
## Document
- **Document number:** 2015-23305
- **Category:** other
- **Sub-agency:** Fiscal Service
- **Federal Register citation:** 80 FR 55751
- **CFR reference:** 31 CFR 285
- **Publication date:** 2015-09-17
- **Effective date:** 2015-09-17
## Abstract

This final rule adopts the interim rule, published in the Federal Register on January 28, 2011, concerning the collection of delinquent State unemployment compensation debts through the offset of overpayments of Federal taxes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/09/17/2015-23305/offset-of-tax-refund-payments-to-collect-certain-debts-owed-to-states)
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