If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
(May 27, 1949, 63 Stat. 119, ch. 146, title I, § 139; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(c), 51 DCR 9126.)
1981 Ed., § 47-2019.
1973 Ed., § 47-2616.
This section is referenced in § 47-2007, § 47-2021, and § 47-2213.
D.C. Law 15-217 rewrote the section.
For temporary (90 day) amendment of section, see § 3(c) 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(c) 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]
§ 47–2002.01. Street vendors; minimum sales tax
§ 47–2002.01a. Marketplace facilitators; sales tax requirements
§ 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations
§ 47–2002.04. Special event promoter obligations and penalties
§ 47–2002.05. Ballpark sales taxes
§ 47–2002.06. Verizon Center sales taxes
§ 47–2003. Reimbursement of vendor for tax
§ 47–2004. Vendor to collect tax; credit for expenses; application
§ 47–2006. Application of exemption
§ 47–2007. Action for collection of taxes
§ 47–2008. Rules and regulations
§ 47–2009. Tax to be separately stated
§ 47–2010. Presumption of taxability
§ 47–2011. Tax a personal debt; period of limitation; liens. [Repealed]
§ 47–2012. Tax a preferred claim; priority over property taxes
§ 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed]
§ 47–2014. Assumption or refund of tax by vendor unlawful; penalties
§ 47–2018. Secrecy of returns; reciprocity
§ 47–2019. Determination of deficiencies
§ 47–2022. Sales in bulk. [Repealed]
§ 47–2023. Rules and regulations
§ 47–2025. Examination of records and witnesses. [Repealed]
§ 47–2026. Certificate of registration
§ 47–2027. Certificate of Mayor; presumptions
§ 47–2028. Additional penalties for failure to comply with chapter. [Repealed]
§ 47–2029. Assessment of and limitations on deficiencies. [Repealed]
§ 47–2030. Prosecutions. [Repealed]
§ 47–2031. Notices. [Repealed]