{"data":{"id":"us-dc/d.c.-code-47-4434","jurisdiction":"us-dc","citation":"D.C. Code § 47-4434","heading":"Return of refund in certain cases.","body":"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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 44. Collections.","Subchapter III. Refund Offset."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4434","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"92205b2afe7532b5427c149c85cfd6147a4171faf67a09a1f5c92b4282076c70","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4433","next":"us-dc/d.c.-code-47-4435"},"notice":"GroundRules: Original legal text. Not legal advice."}