The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.
(Sept. 13, 1980, D.C. Law 3-92, § 203, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2214.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 22 - Compensating-Use Tax
§ 47–2202.03. Additional tax on gross receipts for transient lodgings or accommodations
§ 47–2203. Collection of tax by vendor
§ 47–2204. Nonresident vendors
§ 47–2205. Payment of tax by purchaser
§ 47–2207. Collection of tax. [Repealed]
§ 47–2209. Assumption or refund of tax by vendor unlawful
§ 47–2210. Returns and payment of tax
§ 47–2211. Monthly returns; content and form; payment of tax
§ 47–2212. Certificate of registration
§ 47–2213. Incorporation and application of certain provisions of Chapter 20