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.
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.