---
kind: "section"
citation: "13 C.F.R. § 142.39"
title: "13"
number: "142.39"
heading: "How are civil penalties and assessments collected?"
url: "https://uscodex.org/cfr/13/142.39"
---

# §142.39. How are civil penalties and assessments collected?


31 U.S.C. [3806](/usc/31/3806.md) and [3808(b)](/usc/31/3808.md?p=b) authorize the Attorney General to bring specific actions for collection of such civil penalties and assessments including administrative offset under [31 U.S.C. 3716](/usc/31/3716.md). The penalties and assessments may not, however, be administratively offset against an overpayment of federal taxes (then or later owed) to the defendant by the United States. A civil action to recover a penalty or assessment under this part shall be commenced within 3 years after the date on which the determination of liability for such penalty or assessment becomes final.


## Notes

### Amendments

[61 FR 2691, Jan. 29, 1996, as amended at 91 FR 13219, Mar. 19, 2026]

### Authority

Authority: 15 U.S.C. 634(b); 31 U.S.C. 3803(g)(2).

### Source

Source: 61 FR 2691, Jan. 29, 1996, unless otherwise noted.

### Amendments

[61 FR 2691, Jan. 29, 1996, as amended at 91 FR 13219, Mar. 19, 2026]