Any person aggrieved by any assessment of a deficiency in tax and any person aggrieved by the denial of a claim for refund may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, 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.
(Feb. 28, 1987, D.C. Law 6-212, § 14, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1533.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]