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The DC Code: § 47-4438 Priority.

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

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.

Historical and Statutory

Legislative History of Laws For Law 13-305, see notes under § 47-4401. DC CODE § 47-4438 Current through December 11, 2012

Credits

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