Return of refund in certain cases

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Collections
  5. Refund Offset
  6. Return of refund in certain cases

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If the Mayor determines that all or a portion of a tax refund should not have been offset, or that the division of a joint tax refund was incorrect, the Mayor shall return the excess amount to the taxpayer within 30 days of the determination.

(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)


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