Source: https://development.code.dccouncil.us/dc/council/code/sections/47-4431.html
Timestamp: 2019-04-21 00:50:19+00:00

Document:
D.C. Law Library - § 47–4431. Refund offset.
↪ Subchapter III. Refund Offset.
↪ § 47–4431. Refund offset.
§ 47–4432. Joint and combined returns; real property refund due to more than one owner.
(a) The Mayor, within the applicable period of limitations set forth in § 47-4302, may credit the amount of the overpayment of a tax, including interest allowed thereon, against the liability for a tax or an installment thereof (whether the tax was assessed as a deficiency or otherwise) of the person who made the overpayment and shall, subject to subsections (c) and (d) of this section, refund any balance to the person.
(4) Other liabilities set forth in this section.
(4) To owe delinquent taxes, fees, fines or other liabilities to the Department of Motor Vehicles.
(d) Upon request, the Superior Court of the District of Columbia shall provide the Mayor with the names, and any other available identifying information, of individuals whom the Superior Court of the District of Columbia has determined are more than 60 days in arrears in court-ordered child support payments.
(1) The determination of whether an individual is in default under subsection (c)(2) of this section and the defaulted principal amount outstanding shall be made in accordance with the terms of the loan.
(2) Immediately upon the university’s determination that an individual is in default, the university shall provide the individual with written notice of its determination by registered mail. The individual shall have 10 days from receipt of the notice to inform the university of the individual’s intention to contest the validity of the determination.
(3) Upon receipt of notice that an individual intends to contest the validity of the university’s determination, the university shall provide the individual with a hearing in accordance with the provisions of subchapter I of Chapter 5 of Title 2.
(f) For purposes of collecting an amount determined to be an overpayment of unemployment compensation, the Department of Employment Services, through its Director, shall provide the Mayor with the names, and any other identifying information, of individuals whom the Director has determined to have received benefit overpayments. Determination and notice of overpayment of unemployment compensation shall be made in accordance with the provisions of §§ 51-111, 51-112, and 51-119.
(2) “Federal student loan programs” means the programs authorized by the National Defense Education Act of 1958, approved September 2, 1958 (72 Stat. 1580; 20 U.S.C. § 401 et seq.), the Higher Education Act of 1965, approved Nov. 8, 1965 (79 Stat. 1219; 20 U.S.C. § 1001 et seq.), and Part B of Title VIII of the Public Health Service Act, approved September 4, 1964 (78 Stat. 913; 42 U.S.C. § 297a et seq.).
(3) “Unemployment compensation” means the unemployment compensation benefits paid under the program established by Chapter 1 of Title 51 and administered under Reorganization Plan No. 1 of 1980, effective April 17, 1980.
This section is referenced in § 47-875, § 47-4433, and § 47-4435.
D.C. Law 14-213, in subsecs. (c)(3), (e)(3), (f), (g)(1) and (g)(3), validated previously made technical corrections.
The 2012 amendment by D.C. Law 19-168 added (c)(4) and made related changes.

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