District of Columbia Code
Subchapter XII - Assessment and Collection; Time of Payment
§ 47–1812.11. Credits and refunds for overpayments. [Repealed]

Repealed.
(July 16, 1947, 61 Stat. 355, ch. 258, art. I, title XII, § 11; May 27, 1949, 63 Stat. 133, ch. 146, title IV, § 418; Mar. 31, 1956, 70 Stat. 78, ch. 154, § 12; July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(f); Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-92, § 502(c), 27 DCR 3390; June 11, 1982, D.C. Law 4-118, § 118, 29 DCR 1770; Sept. 18, 1982, D.C. Law 4-154, § 2, 29 DCR 3486; Feb. 24, 1987, D.C. Law 6-166, § 33(g)(1), 33 DCR 6710; Feb. 24, 1987, D.C. Law 6-183, § 2, 33 DCR 7669; Oct. 1, 1987, D.C. Law 7-29, § 2(l)(5), 34 DCR 5097; Sept. 21, 1988, D.C. Law 7-141, § 2(f), 35 DCR 5398; Sept. 24, 1993, D.C. Law 10-15, § 301, 40 DCR 5420; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(z)(2), 48 DCR 334.)
1981 Ed., § 47-1812.11.
1973 Ed., § 47-1586j.
Appropriations authorized for making refunds and for payment of judgments entered against District Government: Section 106 of Pub. L. 104-194, 110 Stat. 2365, the District of Columbia Appropriations Act, 1997, provided that there are appropriated from the applicable funds of the District of Columbia such sums as may be necessary for making refunds and for the payment of judgments that have been entered against the District of Columbia government: Provided, that nothing contained in the section shall be construed as modifying or affecting the provisions of (c)(3) of this section.
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.

Structure District of Columbia Code

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

§ 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed]

§ 47–1812.04. Duty of Mayor to make return

§ 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof

§ 47–1812.06. Jeopardy assessment. [Repealed]

§ 47–1812.07. Payment of tax

§ 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]

§ 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses

§ 47–1812.15. “Person” defined. [Repealed]

§ 47–1812.16. Collection by Mayor. [Repealed]

§ 47–1812.17. Furnishing copy of federal return