Subchapter III. Refund Offset. § 47–4431. Refund offset. § 47–4432. Joint and combined returns; real property refund due to more than one owner. § 47–4433. Notice and protest. § 47–4434. Return of refund in certain cases. § 47–4435. Deposit of offset amount; application when more than one debt. § 47–4436. Applicability in certain cases. § 47–4437. Right of appeal to Superior Court. § 47–4438. Priority. § 47–4439. Other methods not precluded. § 47–4440. Reciprocal refund offset.
