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§ 47.4438 — District of Columbia Law | CourtGPT
  1. Home/
  2. Laws/
  3. District of Columbia/
  4. Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted Title]/
  5. Chapter 44 - Collectionssub/
  6. Subchapter III - Refund Offset§ 47–4431. Refund Offset/
  7. § 47.4438
District of Columbia Legal Code

§ 47.4438

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Priority. 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. (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)