Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
38 lines
1.8 KiB
Markdown
38 lines
1.8 KiB
Markdown
---
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type: "LegalText"
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title: "31 U.S.C. § 3807"
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description: "Right to administrative offset"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 31
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title_name: "MONEY AND FINANCE"
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chapter_number: "38"
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chapter_name: "ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS"
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section: "3807"
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citation: "31 U.S.C. § 3807"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc31@119-100.zip"
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source_identifier: "/us/usc/t31/s3807"
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source_file: "data/legal/raw/us/code/title-31/usc31.xml"
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source_hash: "45484d75dc0e4957f8fc2587e763d7b399c067528ef75625b8c8c604a916ee55"
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raw_snapshot_hash: "94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704"
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text_hash: "71b53869c9f37338dbd688461a08ed06bd03af8f898d89516def7392f27723a3"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 31 U.S.C. § 3807 - Right to administrative offset
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## Text
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(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.
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(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.
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(Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21, 1986, 100 Stat. 1947.)
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