District of Columbia Statutes
§ 47-4438 — Priority.
District of Columbia § 47-4438
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 44Collections.
Subch. IIIRefund Offset.
This text of District of Columbia § 47-4438 (Priority.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 47-4438 (2026).
Text
The offset of a tax refund against the delinquent taxes for which a taxpayer is liable shall have priority over the offset of a tax refund requested by the United States.
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Legislative History
June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 47-4438, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-4438.