District of Columbia Code
Chapter 44 - Collections
Subchapter III - Refund Offset

§ 47–4431. Refund offset - (a) The Mayor, within the applicable period of limitations set...

§ 47–4432. Joint and combined returns; real property refund due to more than one owner - If a joint income tax return is filed, the Mayor...

§ 47–4433. Notice and protest - (a) If the refund offset concerns (1) the existence or...

§ 47–4434. Return of refund in certain cases - If the Mayor determines that all or a portion of...

§ 47–4435. Deposit of offset amount; application when more than one debt - (a) The amount offset for liabilities other than District of...

§ 47–4436. Applicability in certain cases - (a) The provisions of this subchapter relating to the offset...

§ 47–4437. Right of appeal to Superior Court - A person aggrieved by a final determination of the Mayor...

§ 47–4438. Priority - The offset of a tax refund against the delinquent taxes...

§ 47–4439. Other methods not precluded - The collection remedy under this subchapter shall be in addition...

§ 47–4440. Reciprocal refund offset - (a) The chief taxing official of a state, local, or...