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2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 15 - Taxation of Personal Property.
Subchapter II - Procedure.
- § 47–1521. Definitions.
- § 47–1522. Levy of annual tax on personal property.
- § 47–1523. Reporting requirement; valuation of property.
- § 47–1524. Form of tax return; filing; extensions.
- § 47–1525. Filing returns; notice to party; records; examination. [Repealed]
- § 47–1526. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
- § 47–1527. Failure to file or fraudulent return; collection and enforcement.
- § 47–1528. Deficiency; request for hearing.
- § 47–1529. Acceleration of due date; distraint of taxpayer’s property. [Repealed]
- § 47–1530. Personal debt liability; priority; collection; “person” defined. [Repealed]
- § 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed]
- § 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed]
- § 47–1533. Appeal from assessment or denial of claim for refund.
- § 47–1534. Violations; penalties; prosecutions. [Repealed]
- § 47–1535. Rules; powers of Mayor.
- § 47–1536. Enforcement. [Repealed]
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