Any feepayer who fails to file a return for or pay the fee due as required by § 47-2752 shall be subject to the same enforcement provisions and administrative provisions applicable to the fee as provided under Chapter 18 and Chapter 41 of this title, but the period of limitations upon assessment and collection shall be determined by § 47-4301.
(June 14, 1994, D.C. Law 10-128, § 303, 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-189, § 2(c), 41 DCR 5357; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(i), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(uu), 48 DCR 334.)
Prior Codifications1981 Ed., § 47-2753.
Effect of AmendmentsD.C. Law 13-305 substituted “Chapter 18 and Chapter 41 of this title, but the period of limitations upon assessment and collection shall be determined by § 47-4301” for “Chapter 18 of this title”.
Editor's NotesSection 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”