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2021 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 44 - Collections
Subchapter III - Refund Offset
- § 47–4431. Refund offset
- § 47–4432. Joint and combined returns; real property refund due to more than one owner
- § 47–4433. Notice and protest
- § 47–4434. Return of refund in certain cases
- § 47–4435. Deposit of offset amount; application when more than one debt
- § 47–4436. Applicability in certain cases
- § 47–4437. Right of appeal to Superior Court
- § 47–4438. Priority
- § 47–4439. Other methods not precluded
- § 47–4440. Reciprocal refund offset
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