{"data":{"id":"us/12-cfr-308.543","jurisdiction":"us","citation":"12 CFR 308.543","heading":"Right to administrative offset.","body":"The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 308.541 or § 308.542 of this subpart, or any amount agreed upon in a compromise or settlement under § 308.545 of this subpart, 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.","path":["Title 12—Banks and Banking","CHAPTER III—FEDERAL DEPOSIT INSURANCE CORPORATION","SUBCHAPTER A—PROCEDURE AND RULES OF PRACTICE","PART 308—RULES OF PRACTICE AND PROCEDURE","Subpart T—Program Fraud Civil Remedies and Procedures"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"aa877261c6737a5199185907018a4aa071504586abe47337196873eab5809158","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-308.542","next":"us/12-cfr-308.544"},"notice":"GroundRules: Original legal text. Not legal advice."}