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.

← Right of appeal to Superior Court.Other methods not precluded. →

in view

Whole section

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Axiom
District of Columbia
Statutes
Title 47
§ 47-4438

Priority.

Official source

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.

← Right of appeal to Superior Court.Other methods not precluded. →

in view

Whole section