District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 42 - Interest and Penalties

Subchapter I - Interest

§ 47–4201. Interest on underpayments - (a)(1) Unless otherwise provided in this title, if any amount...

§ 47–4202. Interest on overpayments - (a) Unless otherwise provided in this title, interest shall be...

Subchapter I-A - Underpayment

§ 47–4203. Underpayment of estimated tax by individuals - (a) An individual shall pay 4 installments of estimated tax...

§ 47–4204. Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses - (a) A corporation, financial institution, or unincorporated business shall pay...

Subchapter II - Penalties

§ 47–4211. Imposition of accuracy-related penalty - (a) For purposes of this section, the term: (1) “Negligence”...

§ 47–4212. Imposition of fraud penalty - (a) If a portion of an underpayment of tax required...

§ 47–4213. Failure to file return or to pay tax - (a)(1) In case of failure to file a return required...

§ 47–4214. Underpayment of estimated tax by individuals. [Repealed] - [Repealed]. (June 9, 2001, D.C. Law 13-305, § 403(b), 48...

§ 47–4215. Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses. [Repealed] - [Repealed]. (June 9, 2001, D.C. Law 13-305, § 403(b), 48...

§ 47–4216. Frivolous returns - (a) An individual shall pay a penalty of $500 if:...

§ 47–4217. Tax return preparers; aiding and abetting by others - (a) For the purposes of this section, the term: (1)...

§ 47–4218. Penalties for Qualified High Technology Company - A taxpayer certifying in good faith that it is a...

Subchapter III - Waiver and Abatement

§ 47–4221. Waiver of penalty — reasonable cause - (a) A penalty shall not be imposed with respect to...

§ 47–4222. Abatements — tax, interest, and penalty - (a) The Mayor may abate the unpaid portion of the...