{"data":{"id":"us/15-cfr-25.44","jurisdiction":"us","citation":"15 CFR 25.44","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 §§ 25.42 and 25.43, or any amount agreed upon in a compromise or settlement under § 25.46, 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 respondent.","path":["Title 15—Commerce and Foreign Trade","Subtitle A—Office of the Secretary of Commerce","PART 25—PROGRAM"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-15.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:24Z","sha256":"94facd108b8a3c5b786f60afad3aba0a5d21070c904f8a359398ee7f7616b5a1","source_id":"us-cfr","stale":true,"prev":"us/15-cfr-25.43","next":"us/15-cfr-25.45"},"notice":"GroundRules: Original legal text. Not legal advice."}