Section 47-4434 - Return of refund in certain cases

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.

CREDIT(S)

(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.

Current through September 13, 2012