(a) An ICF-IDD may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1277, by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:
(1) An annual assessment under § 47-1273;
(2) A determination or redetermination of an assessment based on an audit of information under § 47-1275; or
(3) An imposition of interest or administrative penalties under § 47-1274.
(b) The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; § 2-501 et seq.), and pursuant to the rules of the Office of Administrative Hearings.
(c) Before filing an appeal pursuant to subsection (a) of this section, the ICF-IDD shall pay the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(9), 59 DCR 5567.)
The 2012 amendment by D.C. Law 19-169 substituted “ICF-IDD” for “ICF-MR” in the introductory language of (a) and in (c).
Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 12D - Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment
§ 47–1271. [Stevie Sellow's] Quality Improvement Fund
§ 47–1273. Assessments on ICF/IID
§ 47–1274. Interest and penalties
§ 47–1275. Confidentiality; audit; determination of assessment
§ 47–1278. Federal determinations; suspension and termination of assessment