District of Columbia Code
Subchapter I - General Provisions
§ 47–4404. Compromise of tax

If the Mayor believes there is a reasonable doubt as to the liability of the taxpayer or the collectibility of the tax imposed under this title, the Mayor may compromise the tax.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)

Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 44 - Collections

Subchapter I - General Provisions

§ 47–4401. Payment of tax

§ 47–4402. Credit card or electronic payment of taxes

§ 47–4403. Closing agreements

§ 47–4404. Compromise of tax

§ 47–4405. Collections through third party contractors

§ 47–4406. Secrecy of returns

§ 47–4407. Amnesty for tax periods ending prior to December 31, 2009