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2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 26 - Insurance Companies
§ 47–2609. Liability for failure to pay tax
Universal Citation: DC Code § 47–2609 (2020)
If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.
(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-2609.
1973 Ed., § 47-1807.
Section ReferencesThis section is referenced in § 47-2608.
Cross ReferencesInsurance department, required annual statement of business from insurance companies, tax payment, annuities exemption, see § 31-205.
Editor's NotesMayor authorized to issue rules: See notes to § 47-2601.
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