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The DC Code: § 47-4434 Return of refund in certain cases.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

If the Mayor determines that all or a portion of a tax refund should not have been offset, or that the division of a joint tax refund was incorrect, the Mayor shall return the excess amount to the taxpayer within 30 days of the determination.

Historical and Statutory

Legislative History of Laws For Law 13-305, see notes under § 47-4401. DC CODE § 47-4434 Current through December 11, 2012

Credits

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