Assessment and Collection; Time of Payment

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Income and Franchise Taxes
  5. Assessment and Collection; Time of Payment

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Section
47–1812.01

General duties of Mayor

Section
47–1812.02

Records and statements

Section
47–1812.03

Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed]

Section
47–1812.04

Duty of Mayor to make return

Section
47–1812.05

Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof

Section
47–1812.06

Jeopardy assessment. [Repealed]

Section
47–1812.07

Payment of tax

Section
47–1812.08

Withholding of tax

Section
47–1812.09

Lien liability. [Repealed]

Section
47–1812.10

Period of limitation upon assessment and collection. [Repealed]

Section
47–1812.11

Credits and refunds for overpayments. [Repealed]

Section
47–1812.11a

Tax check-off. [Repealed]

Section
47–1812.11b

Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off

Section
47–1812.11c

New Columbia Statehood Fund tax check-off

Section
47–1812.11d

Anacostia River Clean Up and Protection Fund tax check-off

Section
47–1812.12

Closing agreements. [Repealed]

Section
47–1812.13

Compromises. [Repealed]

Section
47–1812.14

Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses

Section
47–1812.15

“Person” defined. [Repealed]

Section
47–1812.16

Collection by Mayor. [Repealed]

Section
47–1812.17

Furnishing copy of federal return