Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
(Feb. 28, 1987, D.C. Law 6-212, § 9, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(a), 51 DCR 9126; Mar. 2, 2007, D.C. Law 16-191, § 48(j), 53 DCR 6794.)
1981 Ed., § 47-1528.
D.C. Law 15-217 rewrote the section.
D.C. Law 16-191 repealed section 79 of D.C. Law 15-354 which had amended this section.
For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 15 - Taxation of Personal Property
§ 47–1522. Levy of annual tax on personal property
§ 47–1523. Reporting requirement; valuation of property
§ 47–1524. Form of tax return; filing; extensions
§ 47–1525. Filing returns; notice to party; records; examination. [Repealed]
§ 47–1526. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
§ 47–1527. Failure to file or fraudulent return; collection and enforcement
§ 47–1528. Deficiency; request for hearing
§ 47–1529. Acceleration of due date; distraint of taxpayer’s property. [Repealed]
§ 47–1530. Personal debt liability; priority; collection; “person” defined. [Repealed]
§ 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed]
§ 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed]
§ 47–1533. Appeal from assessment or denial of claim for refund
§ 47–1534. Violations; penalties; prosecutions. [Repealed]