[Code of Federal Regulations]
[Title 43, Volume 1]
[Revised as of October 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 43CFR35.44]

[Page 510]
 
                    TITLE 43--PUBLIC LANDS: INTERIOR
 
PART 35--ADMINISTRATIVE REMEDIES FOR FRAUDULENT CLAIMS AND STATEMENTS--Table of Contents
 
Sec. 35.44  Right to administrative offset.

    The amount of any penalty or assessment which has become final, or 
for which a judgment has been entered under Sec. 35.42 or Sec. 35.43, or 
any amount agreed upon in a compromise or settlement under Sec. 35.46 of 
this part, may be collected by administrative offset under 31 U.S.C. 
3716, except that an administrative offset may not be made under this 
section against a refund of an overpayment of Federal taxes, then or 
later owing by the United States to the defendant.