{"identifier":"/us/usc/t31/s3807","title_num":"31","num":"§ 3807.","heading":"Right to administrative offset","status":null,"guid":"iddbfba29a-4aa6-11eb-96af-bddd100b92af","source_credit":"(Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21, 1986, 100 Stat. 1947.)","seq_in_title":294,"parent_identifier":"/us/usc/t31/stIII/ch38","ancestors":[{"identifier":"/us/usc/t31","level":"title","num":"Title 31—","heading":"MONEY AND FINANCE","status":null,"is_section":false},{"identifier":"/us/usc/t31/stIII","level":"subtitle","num":"SUBTITLE III—","heading":"FINANCIAL MANAGEMENT","status":null,"is_section":false},{"identifier":"/us/usc/t31/stIII/ch38","level":"chapter","num":"CHAPTER 38—","heading":"ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS","status":null,"is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" style=\"-uslm-lc:I80\" id=\"id70104995-b854-11e9-b72c-a5fb66e51517\" identifier=\"/us/usc/t31/s3807\"><num value=\"3807\">§ 3807.</num><heading> Right to administrative offset</heading><subsection style=\"-uslm-lc:I11\" class=\"indent0\" id=\"id70104996-b854-11e9-b72c-a5fb66e51517\" identifier=\"/us/usc/t31/s3807/a\"><num value=\"a\">(a)</num><content> The amount of any penalty or assessment which has become final under <ref href=\"/us/usc/t31/s3803\">section 3803 of this title</ref>, 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 <ref href=\"/us/usc/t31/s3716\">section 3716 of this title</ref>, 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.</content>\n</subsection>\n<subsection style=\"-uslm-lc:I11\" class=\"indent0\" id=\"id70104997-b854-11e9-b72c-a5fb66e51517\" identifier=\"/us/usc/t31/s3807/b\"><num value=\"b\">(b)</num><content> All amounts collected pursuant to this section shall be remitted to the Secretary of the Treasury for deposit in accordance with <ref href=\"/us/usc/t31/s3806/g\">section 3806(g) of this title</ref>.</content>\n</subsection>\n<sourceCredit id=\"id70104998-b854-11e9-b72c-a5fb66e51517\">(Added <ref href=\"/us/pl/99/509/tVI/s6103/a\">Pub. L. 99–509, title VI, § 6103(a)</ref>, <date date=\"1986-10-21\">Oct. 21, 1986</date>, <ref href=\"/us/stat/100/1947\">100 Stat. 1947</ref>.)</sourceCredit>\n</section>","provision":null,"duplicates":[],"release":{"label":"116-252","currency_date":"2020-12-22","congress":116,"law_num":252,"excluded_laws":[],"update_num":null,"seq":222,"is_partial":false,"caveat":null,"titles_affected":["18","20","31","34","40","42"],"ingested_titles":[]},"served_from":{"label":"116-252","currency_date":"2020-12-22","congress":116,"law_num":252,"excluded_laws":[],"update_num":null,"seq":222,"is_partial":false,"caveat":null,"titles_affected":["18","20","31","34","40","42"],"ingested_titles":[]},"content_first_seen":{"label":"116-38","currency_date":"2019-08-02","congress":116,"law_num":38,"excluded_laws":[],"update_num":null,"seq":181,"is_partial":false,"caveat":null,"titles_affected":["02","19","31","38"],"ingested_titles":[]},"is_exact":true,"note":null}