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The DC Code: § 47-4462 Failure to give notice; existence of claim for tax.

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

If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists:

The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and
The purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.

Historical and Statutory

Legislative History of Laws For Law 13-305, see notes under § 47-4401. DC CODE § 47-4462 Current through December 11, 2012


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