2015 US Code
Title 31 - Money and Finance (Sections 101 - 9705)
Subtitle III - Financial Management (Sections 3101 - 3907)
Chapter 38 - Administrative Remedies for False Claims and Statements (Sections 3801 - 3812)
Sec. 3807 - Right to administrative offset

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 31 - MONEY AND FINANCE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 31 - MONEY AND FINANCE
SUBTITLE III - FINANCIAL MANAGEMENT
CHAPTER 38 - ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS
Sec. 3807 - Right to administrative offset
Containssection 3807
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawYes
Dispositionstandard
Source CreditAdded Pub. L. 99-509, title VI, §6103(a), Oct. 21, 1986, 100 Stat. 1947.
Statutes at Large Reference100 Stat. 1947
Public and Private LawPublic Law 99-509

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31 U.S.C. § 3807 (2015)
§3807. Right to administrative offset

(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.

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

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