The collection remedy under this subchapter shall be in addition to, and not in substitution for, any other remedy available by law.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Subchapter III - Refund Offset
§ 47–4432. Joint and combined returns; real property refund due to more than one owner
§ 47–4434. Return of refund in certain cases
§ 47–4435. Deposit of offset amount; application when more than one debt
§ 47–4436. Applicability in certain cases
§ 47–4437. Right of appeal to Superior Court