District of Columbia Statutes
§ 47-4438 — Priority.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 44 Collections.·Subch. III Refund Offset.
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
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[Reserved].§ 47-1010
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