D.C. Code § 47-4440

Reciprocal refund offset.

Official textus-dc/statcode.dccouncil.gov

# (a)

The chief taxing official of a state, local, or municipal government may certify to the Mayor the existence of a tax debt and request that the Mayor withhold a refund due to a taxpayer to satisfy the debt owed by the taxpayer to the requesting state, local, or municipal government.

# (b)

A request under subsection (a) of this section shall not be honored unless the state, local, or municipal government provides a reciprocal right of credit to the District of Columbia.

# (c)

Certification of a tax debt shall include:

# (1)

The full name and current address of the taxpayer;

# (2)

The taxpayer’s social security number or federal identification number;

# (3)

The amount of the debt, including a detailed statement showing tax, interest, and penalty for each taxable period; and

# (4)

A statement that all rights to administrative remedies or appeals have been exhausted or lapsed and that the assessment of tax, interest, and penalty is final and enforceable.

# (d)

Upon receipt of a request under subsection (a) of this section, the Mayor shall notify the taxpayer (and in the case of a refund of a tax imposed upon the income of individuals, a spouse (or domestic partner) with whom the taxpayer filed a joint return). The notice shall include a copy of the certification by the chief taxing official of the requesting state, local, or municipal government.

# (e)

The Mayor may enter into agreements with the chief taxing official of a state, local or municipal government with respect to the operation of this section, including safeguards against the disclosure or inappropriate use of any information which personally identifies the taxpayer.

Source: official DC Code section page (code.dccouncil.gov)

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