7 CFR 1.343
§ 1.343 Right to administrative offset.
United States · 7 CFR — Agriculture · Status: effective
Cite this
- Citation
- 7 CFR 1.343, § 1.343 Right to administrative offset, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/12708
- Permanent ID
ys:prov:12708@1- SHA-256
053af19727fc300684a017e79f7e04c59df8f1ebf1b1352d55fa18418afc1274
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Full text
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 1.341 or § 1.342 of this part, or any amount agreed upon in a settlement under § 1.345 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 subsection against a refund of an overpayment of Federal taxes then or later owing by the United States to the respondent.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.