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U.S. State Codes
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District-of-Columbia
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Title 47 - Taxation, Licens...
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Chapter 44 - Collections.
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Subchapter III - Refund Offset.
Subchapter III - Refund Offset.
§ 47–4431. Refund offset.
§ 47–4432. Joint and combined returns; real property refund due to more than one owner.
§ 47–4433. Notice and protest.
§ 47–4434. Return of refund in certain cases.
§ 47–4435. Deposit of offset amount; application when more than one debt.
§ 47–4436. Applicability in certain cases.
§ 47–4437. Right of appeal to Superior Court.
§ 47–4438. Priority.
§ 47–4439. Other methods not precluded.
§ 47–4440. Reciprocal refund offset.