Toll Telecommunication Service Tax

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Toll Telecommunication Service Tax

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Section
47–3901

Definitions

Section
47–3902

Imposition of tax

Section
47–3903

Deductions

Section
47–3904

Exemptions

Section
47–3905

Returns and payment of tax

Section
47–3906

Alternate method of reporting

Section
47–3907

Credit

Section
47–3908

Authority of Mayor to determine tax; deficiencies in tax

Section
47–3909

Compromises. [Repealed]

Section
47–3910

Closing agreements. [Repealed]

Section
47–3911

Testimony; production of books and records. [Repealed]

Section
47–3912

Interest and penalties. [Repealed]

Section
47–3913

Jeopardy assessments. [Repealed]

Section
47–3914

Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]

Section
47–3915

Overpayment; credit or refund; time for filing; interest. [Repealed]

Section
47–3916

Lien for taxes. [Repealed]

Section
47–3917

Secrecy of returns. [Repealed]

Section
47–3918

Personal debt liability; priority; collection; “person” defined. [Repealed]

Section
47–3919

Rulemaking authority

Section
47–3920

Effect of repealers and amendments

Section
47–3921

Applicability

Section
47–3922

Special rules for mobile telecommunications services