(a) An ICF-MR may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1277, by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:
(1) An annual assessment under § 47-1273;
(2) A determination or redetermination of an assessment based on an audit of information under § 47-1275; or
(3) An imposition of interest or administrative penalties under § 47-1274.
(b) The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), and pursuant to the rules of the Office of Administrative Hearings.
(c) Before filing an appeal pursuant to subsection (a) of this section, the ICF-MR shall pay the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.
CREDIT(S)
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47.)
HISTORICAL AND STATUTORY NOTES
Legislative History of Laws
For Law 16-68, see notes following § 47-1270.
