Liability for failure to pay tax

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Insurance Companies
  5. Liability for failure to pay tax

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If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.

(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-2609.

1973 Ed., § 47-1807.

Section References

This section is referenced in § 47-2608.

Cross References

Insurance department, required annual statement of business from insurance companies, tax payment, annuities exemption, see § 31-205.

Editor's Notes

Mayor authorized to issue rules: See notes to § 47-2601.


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