2021 US Code
Title 31 - Money and Finance
Subtitle III - Financial Management
Chapter 38 - Administrative Remedies for False Claims and Statements
Sec. 3807 - Right to administrative offset

Download PDF
Citation 31 U.S.C. § 3807 (2021)
Section Name §3807. Right to administrative offset
Section Text

(a) The amount of any penalty or assessment which has become final under section 3803 of this title, or for which a judgment has been entered under section 3805(e) or 3806 of this title, or any amount agreed upon in a settlement or compromise under section 3803(j) or 3806(f) of this title, may be collected by administrative offset under section 3716 of this title, 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 person liable for such penalty or assessment.

(b) All amounts collected pursuant to this section shall be remitted to the Secretary of the Treasury for deposit in accordance with section 3806(g) of this title.

Source Credit

(Added Pub. L. 99–509, title VI, §6103(a), Oct. 21, 1986, 100 Stat. 1947.)

Publication Title United States Code, 2018 Edition, Supplement 3, Title 31 - MONEY AND FINANCE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 31 - MONEY AND FINANCE
SUBTITLE III - FINANCIAL MANAGEMENT
CHAPTER 38 - ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS
Sec. 3807 - Right to administrative offset
Contains section 3807
Date 2021
Laws In Effect As Of Date January 3, 2022
Positive Law Yes
Disposition standard
Statutes at Large References 100 Stat. 1947
Public Law References Public Law 99-509
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.