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District of Columbia Code Division VIII. General Laws. § 47-4462. Failure to give notice; existence of claim for tax.

Current as of January 01, 2024 | Updated by Findlaw Staff

If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists:

(1) The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and

(2) The purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.

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Cite this article: FindLaw.com - District of Columbia Code Division VIII. General Laws. § 47-4462. Failure to give notice; existence of claim for tax. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-viii-general-laws/dc-code-sect-47-4462/

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