§ 47-4438. Priority.

Current through October 23, 2012

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.

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

HISTORICAL AND STATUTORY NOTES

Legislative History of Laws

For Law 13-305, see notes under § 47-4401.