Procedure

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

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Section
47–1521

Definitions

Section
47–1522

Levy of annual tax on personal property

Section
47–1523

Reporting requirement; valuation of property

Section
47–1524

Form of tax return; filing; extensions

Section
47–1525

Filing returns; notice to party; records; examination. [Repealed]

Section
47–1526

Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]

Section
47–1527

Failure to file or fraudulent return; collection and enforcement

Section
47–1528

Deficiency; request for hearing

Section
47–1529

Acceleration of due date; distraint of taxpayer’s property. [Repealed]

Section
47–1530

Personal debt liability; priority; collection; “person” defined. [Repealed]

Section
47–1531

Failure to file; fraudulent return; penalties and interest. [Repealed]

Section
47–1532

Overpayment; credit or refund; time for filing; interest. [Repealed]

Section
47–1533

Appeal from assessment or denial of claim for refund

Section
47–1534

Violations; penalties; prosecutions. [Repealed]

Section
47–1535

Rules; powers of Mayor

Section
47–1536

Enforcement. [Repealed]