{"data":{"id":"us/45-cfr-1174.41","jurisdiction":"us","citation":"45 CFR 1174.41","heading":"Rights to administrative offset.","body":"The authority may make an administrative offset under 31 U.S.C. 3716 to collect the amount of any penalty or assessment which has become final, for which a judgment has been entered, or which the parties agree upon in a compromise or settlement. However, the authority may not make an administrative offset under this subsection against a Federal tax refund that the United States owes to the defendant then or at a later time.","path":["Title 45—Public Welfare","Subtitle B—Regulations Relating to Public Welfare","CHAPTER XI—NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES","SUBCHAPTER D—NATIONAL ENDOWMENT FOR THE HUMANITIES","PART 1174—PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS","Subpart E—Decisions and Appeals"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-45.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:21Z","sha256":"433d4ed8780ce26cb395435269836740cb846b8f480e59a527ea6304056e3f11","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-1174.40","next":"us/45-cfr-1174.42"},"notice":"GroundRules: Original legal text. Not legal advice."}