Limitations

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Administration
  5. Limitations

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Section
47–4301

Periods of limitation

Section
47–4302

Limitation on collection

Section
47–4303

Suspension of running of period of limitation

Section
47–4304

Limitations on credit or refund

Section
47–4304.01

Defined tax credit related to IRS income adjustments