Code of the District of Columbia

§ 47–4434. 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.

(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)