§ 47–4435. Deposit of offset amount; application when more than one debt.

DC Code § 47–4435 (2019) (N/A)
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(a) The amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with:

(1) The agency of the District responsible for administering the child support program as authorized by Part D of Title IV of the Social Security Act, approved January 4, 1995 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), and shall be disbursed in accordance with section 651 of the Social Security Act, approved January 4, 1995 (88 Stat. 2356; 42 U.S.C. § 657) and the regulations promulgated thereunder;

(2) The university (for refunds withheld from individuals in default under a federal student loan program) and applied to the repayment of the amount of principal determined to be in default; or

(3) The Department of Employment Services and applied to the repayment of the Unemployment Compensation Fund.

(b) If the Mayor is notified that a taxpayer owes more than one debt that is subject to an offset of a tax refund under § 47-4431(c), the Mayor shall apply the portion of tax refund of a taxpayer remaining after application to satisfy in the following order:

(1) To satisfy any court-ordered child support under § 47-4431(c)(1);

(2) To satisfy the default under a federal student loan under § 47-4431(c) (2); and

(3) To satisfy overpayments of unemployment compensation under § 47-4431(c)(3).

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