Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 44 - COLLECTIONS
Subchapter III - REFUND OFFSET
Section 47-4434 - Return of refund in certain cases

D.C. Code § 47-4434

Download
PDF
Current through codified legislation effective June 1, 2024
Section 47-4434 - Return of refund in certain cases

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.

D.C. Code § 47-4434

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