Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 15, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 4, 2000, D.C. Law 13-204, § 2(c), 47 DCR 5799.)
1981 Ed., § 47-1534.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]