(a) If any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the OTR Director for such refund within 3 years from the payment of the tax.
(b) The application shall be made by the person upon whom the tax was imposed and who has actually paid the tax.
(c) Application for a refund under this section shall be deemed an application for a revision of tax, penalty, or interest and the OTR Director may receive evidence on the application. After making a determination of whether the refund shall be made, the OTR Director shall notify the applicant of the determination.
(Jan. 24, 1934, 48 Stat. 319, § 44; as added July 24, 1982, D.C. Law 4-131,§ 303, 29 DCR 2418; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959.)
1981 Ed., § 25-909.
This section is referenced in § 25-910.
Structure District of Columbia Code
Title 25 - Alcoholic Beverages. [Enacted title]
§ 25–901. Taxes to be levied, collected, and paid on alcoholic beverages except beer
§ 25–902. Taxes to be levied, collected, and paid on beer
§ 25–904. Importation permit and tax requirement
§ 25–905. Common carrier licenses and tax requirements
§ 25–907. Mayor’s responsibility in determining, redetermining, assessing, or reassessing any tax
§ 25–908. Collection of tax by OTR Director
§ 25–909. Refund of tax erroneously or illegally collected
§ 25–910. Judicial review of tax determination or denial of refund claim