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

Subchapter II - Summons Authority; Records; Protests

§ 47–4310. Summons authority - (a) For the purpose of ascertaining the correctness of a...

§ 47–4311. Requirement to maintain books and records - Every person who is liable for a tax imposed by...

§ 47–4312. Protest of assessment - (a) Unless otherwise provided in this title, before a final...

§ 47–4313. Examinations of books and records - For the purpose of ascertaining the correctness of any return...

§ 47–4314. Time and place of examination - (a) The time and place of examination pursuant to §...