---
kind: "section"
citation: "49 C.F.R. § 31.44"
title: "49"
number: "31.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/49/31.44"
---

# §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 [§ 31.42](/cfr/49/31.42.md) or [§ 31.43](/cfr/49/31.43.md), or any amount agreed upon in a compromise or settlement under [§ 31.46](/cfr/49/31.46.md), may be collected by administrative offset under [31 U.S.C. 3716](/usc/31/3716.md), 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.


## Notes

### Authority

Authority: 31 U.S.C. 3801-3812.

### Source

Source: 53 FR 881, Jan. 14, 1988, unless otherwise noted.