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 - Unless otherwise specified in this title, all taxes are due...

§ 47–4402. Credit card or electronic payment of taxes - (a) For purposes of this section, “electronic funds transfer” means...

§ 47–4403. Closing agreements - The Mayor may enter into a written agreement with a...

§ 47–4404. Compromise of tax - If the Mayor believes there is a reasonable doubt as...

§ 47–4405. Collections through third party contractors - (a) For purposes of this section, the term “delinquent taxes”...

§ 47–4406. Secrecy of returns - (a) Except as provided in subsections (b), (c), (d)(2), (e),...

§ 47–4407. Amnesty for tax periods ending prior to December 31, 2009 - (a) The Chief Financial Officer may establish a program to...

Subchapter II - Liens

§ 47–4421. Lien for taxes - (a) If a person liable to pay a tax neglects...

§ 47–4422. Period of lien - The lien imposed by § 47-4421 shall be deemed to...

§ 47–4423. Lien priority - (a) The lien imposed by § 47-4421 shall not be...

Subchapter III - Refund Offset

§ 47–4431. Refund offset - (a) The Mayor, within the applicable period of limitations set...

§ 47–4432. Joint and combined returns; real property refund due to more than one owner - If a joint income tax return is filed, the Mayor...

§ 47–4433. Notice and protest - (a) If the refund offset concerns (1) the existence or...

§ 47–4434. Return of refund in certain cases - If the Mayor determines that all or a portion of...

§ 47–4435. Deposit of offset amount; application when more than one debt - (a) The amount offset for liabilities other than District of...

§ 47–4436. Applicability in certain cases - (a) The provisions of this subchapter relating to the offset...

§ 47–4437. Right of appeal to Superior Court - A person aggrieved by a final determination of the Mayor...

§ 47–4438. Priority - The offset of a tax refund against the delinquent taxes...

§ 47–4439. Other methods not precluded - The collection remedy under this subchapter shall be in addition...

§ 47–4440. Reciprocal refund offset - (a) The chief taxing official of a state, local, or...

Subchapter IV - Jeopardy

§ 47–4451. Jeopardy and termination - (a) If the Mayor believes that the assessment or collection...

§ 47–4452. Bond to stay collection - (a) The collection of any or all of the amount...

Subchapter V - Bulk Sales

§ 47–4461. Notice of bulk sale - The purchaser, transferee, or assignee (“purchaser”) of all or a...

§ 47–4462. Failure to give notice; existence of claim for tax - If the purchaser fails to give the notice set forth...

§ 47–4463. Personal liability - A purchaser who fails to comply with the provisions of...

Subchapter VI - Distraint

§ 47–4471. Distraint - (a) If a person determined to be liable to the...

§ 47–4472. Notice and sale - (a) After seizure of property, notice in writing shall be...

§ 47–4473. Storage and sale of perishable property - If the Mayor seizes property to enforce the payment of...

§ 47–4474. Redemption of property - (a) A person whose property has been levied upon shall...

§ 47–4475. Certificate of sale; deed of real property - (a) If property is sold as provided in § 47-4472,...

§ 47–4476. Legal effect of certificate of sale of personal property and deed of real property - (a) In all cases of sale of property (other than...

§ 47–4477. Application of proceeds - (a) The proceeds realized from a seizure and sale under...

§ 47–4478. Release of levy and return of property - (a) The Mayor shall release the levy upon all, or...

§ 47–4479. Judgment for wrongful distraint - If there is a recovery in a suit or proceeding...

§ 47–4480. Liability for failure or refusal to surrender - A person who fails or refuses to surrender property subject...

§ 47–4481. Financial institutions, requests for information - (a)(1) The Chief Financial Officer may request, up to 4...

Subchapter VII - Responsible Officer

§ 47–4491. Personal liability for failure to collect or pay tax - (a) An officer or director of a corporation, general partner...