(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.)