{"data":{"id":"us/40-cfr-27.44","jurisdiction":"us","citation":"40 CFR 27.44","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 §§ 27.42 or 27.43, or any amount agreed upon in a compromise or settlement under § 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.","path":["Title 40—Protection of Environment","CHAPTER I—ENVIRONMENTAL PROTECTION AGENCY","SUBCHAPTER A—GENERAL","PART 27—PROGRAM FRAUD CIVIL REMEDIES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-40.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:04Z","sha256":"efaa1c9e61038aa4b14bbb9e600f9314dd4d965a6a7e3f5aa995f449730aa1a2","source_id":"us-cfr","stale":true,"prev":"us/40-cfr-27.43","next":"us/40-cfr-27.45"},"notice":"GroundRules: Original legal text. Not legal advice."}