Reciprocal refund offset.

(a) The chief taxing official of a state, local, or municipal government may certify to the Mayor the existence of a tax debt and request that the Mayor withhold a refund due to a taxpayer to satisfy the debt owed by the taxpayer to the requesting state, local, or municipal government.

(b) A request under subsection (a) of this section shall not be honored unless the state, local, or municipal government provides a reciprocal right of credit to the District of Columbia.

(c) Certification of a tax debt shall include:

(1) The full name and current address of the taxpayer;

(2) The taxpayer’s social security number or federal identification number;

(3) The amount of the debt, including a detailed statement showing tax, interest, and penalty for each taxable period; and

(4) A statement that all rights to administrative remedies or appeals have been exhausted or lapsed and that the assessment of tax, interest, and penalty is final and enforceable.