District of Columbia Statutes

§ 47-4434 — Return of refund in certain cases.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 44 Collections.·Subch. III Refund Offset.
If the Mayor determines that all or a portion of a tax refund should not have been offset, or that the division of a joint tax refund was incorrect, the Mayor shall return the excess amount to the taxpayer within 30 days of the determination.

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Legislative History

June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334

Nearby Sections

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