{"data":{"id":"us-dc/d.c.-code-47-4435","jurisdiction":"us-dc","citation":"D.C. Code § 47-4435","heading":"Deposit of offset amount; application when more than one debt.","body":"(a)\nThe amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with:\n(1)\nThe agency of the District responsible for administering the child support program as authorized by Part D of Title IV of the Social Security Act, approved January 4, 1995 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), and shall be disbursed in accordance with section 651 of the Social Security Act, approved January 4, 1995 (88 Stat. 2356; 42 U.S.C. § 657) and the regulations promulgated thereunder;\n(2)\nThe university (for refunds withheld from individuals in default under a federal student loan program) and applied to the repayment of the amount of principal determined to be in default; or\n(3)\nThe Department of Employment Services and applied to the repayment of the Unemployment Compensation Fund.\n\n(b)\nIf the Mayor is notified that a taxpayer owes more than one debt that is subject to an offset of a tax refund under § 47-4431(c), the Mayor shall apply the portion of tax refund of a taxpayer remaining after application to satisfy in the following order:\n(1)\nTo satisfy any court-ordered child support under § 47-4431(c)(1);\n(2)\nTo satisfy the default under a federal student loan under § 47-4431(c) (2); and\n(3)\nTo satisfy overpayments of unemployment compensation under § 47-4431(c)(3).","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/47-4435","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"a5816a9c4afea882922b50098bab18116a7c7c72988950fa55143f7491e2e0b0","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4434","next":"us-dc/d.c.-code-47-4436"},"notice":"GroundRules: Original legal text. Not legal advice."}