§ 47–4438. Priority.

DC Code § 47–4438 (2019) (N/A)
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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.)