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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) The amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with:
(1) The agency of the District responsible for administering the child support program as authorized by Part D of Title IV of the Social Security Act, approved January 4, 1995 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), and shall be disbursed in accordance with section 651 of the Social Security Act, approved January 4, 1995 (88 Stat. 2356; 42 U.S.C. § 657) and the regulations promulgated thereunder;
(2) The university (for refunds withheld from individuals in default under a federal student loan program) and applied to the repayment of the amount of principal determined to be in default; or
(3) The Department of Employment Services and applied to the repayment of the Unemployment Compensation Fund.
(b) If the Mayor is notified that a taxpayer owes more than one debt that is subject to an offset of a tax refund under § 47-4431(c), the Mayor shall apply the portion of tax refund of a taxpayer remaining after application to satisfy in the following order:
(1) To satisfy any court-ordered child support under § 47-4431(c)(1);
(2) To satisfy the default under a federal student loan under § 47-4431(c)(2); and
(3) To satisfy overpayments of unemployment compensation under § 47-4431(c)(3).
Cite this article: FindLaw.com - District of Columbia Code Division VIII. General Laws. § 47-4435. Deposit of offset amount; application when more than one debt. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-viii-general-laws/dc-code-sect-47-4435/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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