District of Columbia Code
Chapter 43 - Administration
Subchapter I - Limitations

§ 47–4301. Periods of limitation - (a) Unless otherwise provided in subsection (d) of this section,...

§ 47–4302. Limitation on collection - (a) If the assessment of a tax imposed by this...

§ 47–4303. Suspension of running of period of limitation - The running of the period of limitation provided in §§...

§ 47–4304. Limitations on credit or refund - (a) A credit or refund of an overpayment of a...

§ 47–4304.01. Defined tax credit related to IRS income adjustments - A taxpayer whose taxable income was changed or corrected by...