2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes.
Subchapter XV - Appeal.
§ 47–1815.01. Right of aggrieved persons to judicial appeal.
Any person aggrieved by any assessment of a deficiency in tax determined and assessed by the Mayor under the provisions of § 47-1812.05 and any person aggrieved by the denial of any claim for refund made under the provisions of § 47-1812.11 [repealed] may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, appeal to the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, to 47-3308.
(July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XV, § 1; July 29, 1970, 84 Stat. 582, Pub. L. 91-358, title I, §§ 156(f), 161(k); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-1815.1.
1973 Ed., § 47-1593.
