District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 39 - Toll Telecommunication Service Tax

§ 47–3901. Definitions - For the purposes of this chapter, the term: (1) “Customer”...

§ 47–3902. Imposition of tax - (a) A tax shall be imposed on all toll telecommunication...

§ 47–3903. Deductions - (a) A deduction may be taken from gross charges for...

§ 47–3904. Exemptions - (a) Gross charges from the sale, by any toll or...

§ 47–3905. Returns and payment of tax - (a) Each toll telecommunication company shall be subject to the...

§ 47–3906. Alternate method of reporting - (a) A taxpayer subject to the provisions of § 47-3902...

§ 47–3907. Credit - (a) To prevent actual multi-state taxation of the sale of...

§ 47–3908. Authority of Mayor to determine tax; deficiencies in tax - (a) The Mayor shall have the authority to determine, redetermine,...

§ 47–3909. Compromises. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 10, 36...

§ 47–3910. Closing agreements. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 11, 36...

§ 47–3911. Testimony; production of books and records. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 12, 36...

§ 47–3912. Interest and penalties. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 13, 36...

§ 47–3913. Jeopardy assessments. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 14, 36...

§ 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 15, 36...

§ 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 16, 36...

§ 47–3916. Lien for taxes. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 17, 36...

§ 47–3917. Secrecy of returns. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 18, 36...

§ 47–3918. Personal debt liability; priority; collection; “person” defined. [Repealed] - Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 19, 36...

§ 47–3919. Rulemaking authority - The Mayor shall issue rules to carry out the provisions...

§ 47–3920. Effect of repealers and amendments - (a) The repeal or amendment by this act of any...

§ 47–3921. Applicability - The provisions of [D.C. Law 8-4 or 8-26] § 22...

§ 47–3922. Special rules for mobile telecommunications services - (a) Mobile telecommunications service provided to a customer and billed...