{"data":{"id":"us/41-cfr-105-70.044","jurisdiction":"us","citation":"41 CFR 105-70.044","heading":"-70.044 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 § 105-70.042 or § 105-70.043, or any amount agreed upon in a compromise or settlement under § 105-70.046, may be collected by administrative offset under 30 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 defendant.","path":["Title 41—Public Contracts and Property Management","Subtitle C—Federal Property Management Regulations System","CHAPTER 105—GENERAL SERVICES ADMINISTRATION","PART 105-70—IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"c9c17c05558457d657053b7dc5d2518362fdeb21d9ce01314f0e0238000b70ae","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-105-70.043","next":"us/41-cfr-105-70.045"},"notice":"GroundRules: Original legal text. Not legal advice."}