Collection of tax; liens; jeopardy assessments; distraint. [Repealed]

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Gross Sales Tax
  5. Collection of tax; liens; jeopardy assessments; distraint. [Repealed]

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Repealed.

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 133; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ff)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-2013.

1973 Ed., § 47-2610.

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


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