US lawDistrict of ColumbiaStatutesTitle 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]Chapter 44. Collections.47-4438D.C. Code § 47-4438Priority.Last amended: 2001Year: 2026Length: 31 wordsOfficial source 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.PreviousD.C. Code § 47-4437NextD.C. Code § 47-4439