{"data":{"id":"us-dc/d.c.-code-47-4438","jurisdiction":"us-dc","citation":"D.C. Code § 47-4438","heading":"Priority.","body":"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.","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/47-4438","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"d205538beea9b3657c26c51674ea3e565989522eb0c37e00733477075b5036c8","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4437","next":"us-dc/d.c.-code-47-4439"},"notice":"GroundRules: Original legal text. Not legal advice."}