{"data":{"id":"us-dc/d.c.-code-47-4477","jurisdiction":"us-dc","citation":"D.C. Code § 47-4477","heading":"Application of proceeds.","body":"(a)\nThe proceeds realized from a seizure and sale under this chapter shall be applied in the following order of priority:\n(1)\nThe expenses of the proceedings for seizure and sale;\n(2)\nThe specific tax liability on the seized property;\n(3)\nThe liability for which the levy was made or the sale was conducted;\n(4)\nAny other District of Columbia tax liability due and unpaid.\n\n(b)\nAny proceeds remaining after the application of subsection (a) of this section shall, upon application and satisfactory proof, be credited or refunded by the Mayor to the person entitled thereto.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 44. Collections.","Subchapter VI. Distraint."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4477","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"bc75c5ee4c35978cdc9d362518f7cfc633a85107bb7c17530244f95972e3b640","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4476","next":"us-dc/d.c.-code-47-4478"},"notice":"GroundRules: Original legal text. Not legal advice."}