Subchapter 12 - SETOFF DEBT COLLECTION
- Section 5931 - Short title
- Section 5932 - Definitions
- Section 5933 - Collection of debts through setoff
- Section 5934 - Procedure for setoff
- Section 5935 - Joint returns
- Section 5936 - Hearing procedure
- Section 5937 - Priorities in claims to setoff
- Section 5938 - Collection assistance fees
- Section 5939 - Confidentiality exemption; nondisclosure
- Section 5940 - Rules and regulations
- Section 5941 - Procedure for setoff of court judgments
- Section 5942 - Offset for taxes owed in another state; reciprocity