No suit shall be filed to enjoin the assessment or collection by the District of Columbia or any of its officers, agents, or employees of any tax.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 10; May 16, 1938, 52 Stat. 375, ch. 223, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-3307.
1973 Ed., § 47-2410.
Section ReferencesThis section is referenced in § 25-910, § 47-914, § 47-1533, § 47-2021, § 47-2413, and § 50-2201.22.
Cross ReferencesAlcoholic beverage control, tax appeals, see § 25-910.
Cigarette tax, appeals, see § 47-2413.
Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431.
Gross sales tax, appeals, see § 47-2021.
Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01.
Real property assessment and tax, new buildings, complaints and appeals, see § 47-830.
Recordation tax on deeds, deficiency assessment appeal, see § 42-1114.
Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533.
Taxation of personal property, rolling stock, appeals, see § 47-1512.
Traffic regulation, excise tax appeals, see § 50-2201.22.
Transfer tax on real property, appeal and judicial review, see § 47