Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 19, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100 § 2(f), 45 DCR 1533; June 9, 2001, D.C. Law 13-305, § 406(ggg)(2), 48 DCR 334.)
1981 Ed., § 47-3918.
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
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 39 - Toll Telecommunication Service Tax
§ 47–3905. Returns and payment of tax
§ 47–3906. Alternate method of reporting
§ 47–3908. Authority of Mayor to determine tax; deficiencies in tax
§ 47–3909. Compromises. [Repealed]
§ 47–3910. Closing agreements. [Repealed]
§ 47–3911. Testimony; production of books and records. [Repealed]
§ 47–3912. Interest and penalties. [Repealed]
§ 47–3913. Jeopardy assessments. [Repealed]
§ 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
§ 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed]
§ 47–3916. Lien for taxes. [Repealed]
§ 47–3917. Secrecy of returns. [Repealed]
§ 47–3918. Personal debt liability; priority; collection; “person” defined. [Repealed]
§ 47–3919. Rulemaking authority
§ 47–3920. Effect of repealers and amendments
§ 47–3922. Special rules for mobile telecommunications services