Refund Offset

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

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Section
47–4431

Refund offset

Section
47–4432

Joint and combined returns; real property refund due to more than one owner

Section
47–4433

Notice and protest

Section
47–4434

Return of refund in certain cases

Section
47–4435

Deposit of offset amount; application when more than one debt

Section
47–4436

Applicability in certain cases

Section
47–4437

Right of appeal to Superior Court

Section
47–4438

Priority

Section
47–4439

Other methods not precluded

Section
47–4440

Reciprocal refund offset