Regulations last checked for updates: May 13, 2024

Title 13 - Business Credit and Assistance last revised: May 02, 2024
§ 142.39 - How are civil penalties and assessments collected?

31 U.S.C. 3806 and 3808(b) authorize the Attorney General to bring specific actions for collection of such civil penalties and assessments including administrative offset under 31 U.S.C. 3716. The penalties and assessments may not, however, be administratively offset against an overpayment of federal taxes (then or later owed) to the defendant by the United States.

authority: 15 U.S.C. 634(b); 31 U.S.C. 3803(g)(2)
source: 61 FR 2691, Jan. 29, 1996, unless otherwise noted.
cite as: 13 CFR 142.39