41 CFR § 105-70.044 - Right to administrative offset.
---
identifier: "/us/cfr/t41/s105-70.044"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 105-70.044 - Right to administrative offset."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "105-70.044"
section_name: "Right to administrative offset."
chapter_number: 105
chapter_name: "GENERAL SERVICES ADMINISTRATION"
part_number: "105-70"
part_name: "70—IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 31 U.S.C. 3809."
regulatory_source: "52 FR 45188, Nov. 25, 1987, unless otherwise noted."
cfr_part: "105-70"
---
# 105-70.044 Right to administrative offset.
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.