45 CFR § 1174.41 - Rights to administrative offset.

---
identifier: "/us/cfr/t45/s1174.41"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 1174.41 - Rights to administrative offset."
title_number: 45
title_name: "Public Welfare"
section_number: "1174.41"
section_name: "Rights to administrative offset."
chapter_name: "NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES"
subchapter_number: "D"
subchapter_name: "NATIONAL ENDOWMENT FOR THE HUMANITIES"
part_number: "1174"
part_name: "PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3801-3812; 5 U.S.C. App. 8G(a)(2)."
regulatory_source: "86 FR 44628, Aug. 13, 2021, unless otherwise noted."
cfr_part: "1174"
---


# 1174.41 Rights to administrative offset.

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.