{"data":{"id":"us-dc/d.c.-code-47-4462","jurisdiction":"us-dc","citation":"D.C. Code § 47-4462","heading":"Failure to give notice; existence of claim for tax.","body":"If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists:\n\n(1)\nThe money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and\n\n(2)\nThe purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 44. Collections.","Subchapter V. Bulk Sales."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4462","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"a8537bbcc32d8969115b72abe104a22236be0178ce9848ff20405ca7f7aa6179","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4461","next":"us-dc/d.c.-code-47-4463"},"notice":"GroundRules: Original legal text. Not legal advice."}