| § 47-4431. Refund offset. |
| § 47-4432. Joint and combined returns; real property refund due to more than one owner. |
| § 47-4433. Notice and protest. |
| § 47-4434. Return of refund in certain cases. |
| § 47-4435. Deposit of offset amount; application when more than one debt. |
| § 47-4436. Applicability in certain cases. |
| § 47-4437. Right of appeal to Superior Court. |
| § 47-4438. Priority. |
| § 47-4439. Other methods not precluded. |
| § 47-4440. Reciprocal refund offset. |
