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

D.C. Code § 47-4438: Priority.

Where this section sits in the code

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

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.

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

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