{"data":{"id":"us-dc/d.c.-code-47-4440","jurisdiction":"us-dc","citation":"D.C. Code § 47-4440","heading":"Reciprocal refund offset.","body":"(a)\nThe chief taxing official of a state, local, or municipal government may certify to the Mayor the existence of a tax debt and request that the Mayor withhold a refund due to a taxpayer to satisfy the debt owed by the taxpayer to the requesting state, local, or municipal government.\n\n(b)\nA request under subsection (a) of this section shall not be honored unless the state, local, or municipal government provides a reciprocal right of credit to the District of Columbia.\n\n(c)\nCertification of a tax debt shall include:\n(1)\nThe full name and current address of the taxpayer;\n(2)\nThe taxpayer’s social security number or federal identification number;\n(3)\nThe amount of the debt, including a detailed statement showing tax, interest, and penalty for each taxable period; and\n(4)\nA statement that all rights to administrative remedies or appeals have been exhausted or lapsed and that the assessment of tax, interest, and penalty is final and enforceable.\n\n(d)\nUpon receipt of a request under subsection (a) of this section, the Mayor shall notify the taxpayer (and in the case of a refund of a tax imposed upon the income of individuals, a spouse (or domestic partner) with whom the taxpayer filed a joint return). The notice shall include a copy of the certification by the chief taxing official of the requesting state, local, or municipal government.\n\n(e)\nThe Mayor may enter into agreements with the chief taxing official of a state, local or municipal government with respect to the operation of this section, including safeguards against the disclosure or inappropriate use of any information which personally identifies the taxpayer.","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/47-4440","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"15baad403b5034dda634d94c3b9ca574d68fd90f74cd6b6eb2d7f4195eb5bf40","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4439","next":"us-dc/d.c.-code-47-4451"},"notice":"GroundRules: Original legal text. Not legal advice."}