District Of Columbia § 47-4435 - Deposit of offset amount; application when more than one debt.
Full text of District Of Columbia D.C. Code § 47-4435 — Deposit of offset amount; application when more than one debt., with citation guidance and answers to common questions.
§ 47-4435. Deposit of offset amount; application when more than one debt.
47-4435The amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with:
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;
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
The Department of Employment Services and applied to the repayment of the Unemployment Compensation Fund.
If the Mayor is notified that a taxpayer owes more than one debt that is subject to an offset of a tax refund under , the Mayor shall apply the portion of tax refund of a taxpayer remaining after application to satisfy in the following order:
To satisfy any court-ordered child support under ;
To satisfy the default under a federal student loan under (2); and
To satisfy overpayments of unemployment compensation under .
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4435
What does D.C. Code § 47-4435 cover?
Section 47-4435 ("Deposit of offset amount; application when more than one debt.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-4435?
A common citation format is "D.C. Code § 47-4435" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-4435 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.