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us-dc/statute/47/chapter-44/subchapter-iii — Refund Offset. · Axiom

Axiom
District of Columbia
Statutes
Title 47
§ chapter-44

Refund Offset.

10 sections

Refund offset.
Joint and combined returns; real property refund due to more than one owner.
Notice and protest.
Return of refund in certain cases.
Deposit of offset amount; application when more than one debt.
Applicability in certain cases.
Right of appeal to Superior Court.
Priority.
Other methods not precluded.
Reciprocal refund offset.