There is a newer version of the District of Columbia Code
2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 39 — TOLL TELECOMMUNICATION SERVICE TAX
- Section 47-3901 — Definitions.
- Section 47-3902 — Imposition of tax.
- Section 47-3903 — Deductions.
- Section 47-3904 — Exemptions.
- Section 47-3905 — Returns and payment of tax.
- Section 47-3906 — Alternate method of reporting.
- Section 47-3907 — Credit.
- Section 47-3908 — Authority of Mayor to determine tax; deficiencies in tax.
- Section 47-3909 — Compromises. [Repealed]
- Section 47-3910 — Closing agreements. [Repealed]
- Section 47-3911 — Testimony; production of books and records. [Repealed]
- Section 47-3912 — Interest and penalties. [Repealed]
- Section 47-3913 — Jeopardy assessments. [Repealed]
- Section 47-3914 — Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
- Section 47-3915 — Overpayment; credit or refund; time for filing; interest. [Repealed]
- Section 47-3916 — Lien for taxes. [Repealed]
- Section 47-3917 — Secrecy of returns. [Repealed]
- Section 47-3918 — Personal debt liability; priority; collection; "person" defined. [Repealed]
- Section 47-3919 — Rulemaking authority.
- Section 47-3920 — Effect of repealers and amendments.
- Section 47-3921 — Applicability.
- Section 47-3922 — Special rules for mobile telecommunications services.
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