D.C. Code § 47-4438
Priority.
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.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (37 sections)
- 47-4401 · Payment of tax.
- 47-4402 · Credit card or electronic payment of taxes.
- 47-4403 · Closing agreements.
- 47-4404 · Compromise of tax.
- 47-4405 · Collections through third party contractors.
- 47-4406 · Secrecy of returns.
- 47-4407 · Amnesty for tax periods ending prior to December 31, 2009.
- 47-4421 · Lien for taxes.
- 47-4422 · Period of lien.
- 47-4423 · Lien priority.
- 47-4431 · Refund offset.
- 47-4432 · Joint and combined returns; real property refund due to more…
- 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.
- 47-4451 · Jeopardy and termination.
- 47-4452 · Bond to stay collection.
- 47-4461 · Notice of bulk sale.
- 47-4462 · Failure to give notice; existence of claim for tax.
- 47-4463 · Personal liability.
- 47-4471 · Distraint.
- 47-4472 · Notice and sale.
- 47-4473 · Storage and sale of perishable property.
- 47-4474 · Redemption of property.
- 47-4475 · Certificate of sale; deed of real property.
- 47-4476 · Legal effect of certificate of sale of personal property and…
- 47-4477 · Application of proceeds.
- 47-4478 · Release of levy and return of property.
- 47-4479 · Judgment for wrongful distraint.
- 47-4480 · Liability for failure or refusal to surrender.
- 47-4481 · Financial institutions, requests for information.
- 47-4491 · Personal liability for failure to collect or pay tax.