A person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined in § 25-909) may, within 6 months from the date of assessment of the deficiency or from the date of the denial of a claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.
(Jan. 24, 1934, 48 Stat. 319, § 45; 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., § 25-910.
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