District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-4434: Return of refund in certain cases.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 44. Collections.
Subchapter III. Refund Offset.

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.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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