2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 24 — CIGARETTE TAX
Section 47-2413 — Appeals.

Except as provided in § 47-4312, any person, (1) aggrieved by a final determination of tax, or (2) aggrieved by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2410), may, within 6 months from the date of the final determination or from the date of denial of the claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.

History
(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 614; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(g), 51 DCR 9126.)

Annotations
Prior Codifications. 1981 Ed., § 47-2413.

Effect of Amendments. D.C. Law 15-217 substituted "Except as provided in § 47-4312, any" for "Any".

Emergency Legislation. For temporary (90 day) amendment of section, see § 3(g) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(g) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).

Legislative History of Law 4-71. For legislative history of D.C. Law 4-71, see Historical and Statutory Notes following § 47-2401.

Legislative History of Law 15-217. For Law 15-217, see notes following § 47-1528.