The Mayor is hereby required to administer the provisions of this chapter. As soon as practicable after the return is filed, the Mayor shall examine it and shall determine the correct amount of tax.
(July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 1; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1812.1.
1973 Ed., § 47-1586.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter XII - Assessment and Collection; Time of Payment
§ 47–1812.01. General duties of Mayor
§ 47–1812.02. Records and statements
§ 47–1812.04. Duty of Mayor to make return
§ 47–1812.06. Jeopardy assessment. [Repealed]
§ 47–1812.08. Withholding of tax
§ 47–1812.09. Lien liability. [Repealed]
§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed]
§ 47–1812.11. Credits and refunds for overpayments. [Repealed]
§ 47–1812.11a. Tax check-off. [Repealed]
§ 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off
§ 47–1812.11c. New Columbia Statehood Fund tax check-off
§ 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off
§ 47–1812.12. Closing agreements. [Repealed]
§ 47–1812.13. Compromises. [Repealed]
§ 47–1812.15. “Person” defined. [Repealed]