Priority

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

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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.

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


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