[Code of Federal Regulations]
[Title 40, Volume 1]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 40CFR27.44]

[Page 310]
 
                   TITLE 40--PROTECTION OF ENVIRONMENT
 
               CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY
 
PART 27_PROGRAM FRAUD CIVIL REMEDIES--Table of Contents
 
Sec. 27.44  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. Sec. 27.42 or 27.43, 
or any amount agreed upon in a compromise or settlement under Sec. 
27.46, 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.