Return of refund in certain cases. If the Mayor determines that all or a portion of a tax refund should not have been offset, or that the division of a joint tax refund was incorrect, the Mayor shall return the excess amount to the taxpayer within 30 days of the determination. (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
District of Columbia Legal Code