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

D.C. Code § 47-4480: Liability for failure or refusal to surrender.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 44. Collections.
Subchapter VI. Distraint.

A person who fails or refuses to surrender property subject to distraint on which a levy has been made shall be liable to the District of Columbia for the value of the property not surrendered, but not exceeding the amount of the taxes, including interest and penalties, for which the levy has been made, together with costs and interest thereon from the date of the levy.

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

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