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Code of the District of Columbia

III

Refund Offset.

47-4431Refund offset.47-4432Joint and combined returns; real property refund due to more than one owner.47-4433Notice and protest.47-4434Return of refund in certain cases.47-4435Deposit of offset amount; application when more than one debt.47-4436Applicability in certain cases.47-4437Right of appeal to Superior Court.47-4438Priority.47-4439Other methods not precluded.47-4440Reciprocal refund offset.