{"data":{"id":"us/43-cfr-35.44","jurisdiction":"us","citation":"43 CFR 35.44","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 § 35.42 or § 35.43, or any amount agreed upon in a compromise or settlement under § 35.46 of this part, 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 43—Public Lands: Interior","Subtitle A—Office of the Secretary of the Interior","PART 35—ADMINISTRATIVE REMEDIES FOR FRAUDULENT CLAIMS AND STATEMENTS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-43.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:15Z","sha256":"546b22d8fdc0f90a1dd9dd44ea87011e28ee13a578d19758cd1385e73c6c71ba","source_id":"us-cfr","stale":true,"prev":"us/43-cfr-35.43","next":"us/43-cfr-35.45"},"notice":"GroundRules: Original legal text. Not legal advice."}