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D.C. Code § 47-4477

Application of proceeds.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

The proceeds realized from a seizure and sale under this chapter shall be applied in the following order of priority:

# (1)

The expenses of the proceedings for seizure and sale;

# (2)

The specific tax liability on the seized property;

# (3)

The liability for which the levy was made or the sale was conducted;

# (4)

Any other District of Columbia tax liability due and unpaid.

# (b)

Any proceeds remaining after the application of subsection (a) of this section shall, upon application and satisfactory proof, be credited or refunded by the Mayor to the person entitled thereto.

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

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In this chapter (37 sections)
  1. 47-4401 · Payment of tax.
  2. 47-4402 · Credit card or electronic payment of taxes.
  3. 47-4403 · Closing agreements.
  4. 47-4404 · Compromise of tax.
  5. 47-4405 · Collections through third party contractors.
  6. 47-4406 · Secrecy of returns.
  7. 47-4407 · Amnesty for tax periods ending prior to December 31, 2009.
  8. 47-4421 · Lien for taxes.
  9. 47-4422 · Period of lien.
  10. 47-4423 · Lien priority.
  11. 47-4431 · Refund offset.
  12. 47-4432 · Joint and combined returns; real property refund due to more…
  13. 47-4433 · Notice and protest.
  14. 47-4434 · Return of refund in certain cases.
  15. 47-4435 · Deposit of offset amount; application when more than one debt.
  16. 47-4436 · Applicability in certain cases.
  17. 47-4437 · Right of appeal to Superior Court.
  18. 47-4438 · Priority.
  19. 47-4439 · Other methods not precluded.
  20. 47-4440 · Reciprocal refund offset.
  21. 47-4451 · Jeopardy and termination.
  22. 47-4452 · Bond to stay collection.
  23. 47-4461 · Notice of bulk sale.
  24. 47-4462 · Failure to give notice; existence of claim for tax.
  25. 47-4463 · Personal liability.
  26. 47-4471 · Distraint.
  27. 47-4472 · Notice and sale.
  28. 47-4473 · Storage and sale of perishable property.
  29. 47-4474 · Redemption of property.
  30. 47-4475 · Certificate of sale; deed of real property.
  31. 47-4476 · Legal effect of certificate of sale of personal property and…
  32. 47-4477 · Application of proceeds.
  33. 47-4478 · Release of levy and return of property.
  34. 47-4479 · Judgment for wrongful distraint.
  35. 47-4480 · Liability for failure or refusal to surrender.
  36. 47-4481 · Financial institutions, requests for information.
  37. 47-4491 · Personal liability for failure to collect or pay tax.
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