[Code of Federal Regulations] [Title 49, Volume 1] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR31.44] [Page 374] TITLE 49--TRANSPORTATION Subtitle A--Office of the Secretary of Transportation PART 31_PROGRAM FRAUD CIVIL REMEDIES--Table of Contents Sec. 31.44 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. 31.42 or Sec. 31.43, or any amount agreed upon in a compromise or settlement under Sec. 31.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under this subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.