District of Columbia § 47-4462 Failure to give notice; existence of claim for tax.

District of Columbia Statutes

§ 47-4462 — Failure to give notice; existence of claim for tax.

District of Columbia § 47-4462

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 44Collections.

Subch. VBulk Sales.

This text of District of Columbia § 47-4462 (Failure to give notice; existence of claim for tax.) 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 § 47-4462 (2026).

Text

If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists:

(1)The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and

(2)The purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.

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If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists:

(1) The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and

(2) The purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.