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2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 39 - Toll Telecommunication Service Tax
- § 47–3901. Definitions
- § 47–3902. Imposition of tax
- § 47–3903. Deductions
- § 47–3904. Exemptions
- § 47–3905. Returns and payment of tax
- § 47–3906. Alternate method of reporting
- § 47–3907. Credit
- § 47–3908. Authority of Mayor to determine tax; deficiencies in tax
- § 47–3909. Compromises. [Repealed]
- § 47–3910. Closing agreements. [Repealed]
- § 47–3911. Testimony; production of books and records. [Repealed]
- § 47–3912. Interest and penalties. [Repealed]
- § 47–3913. Jeopardy assessments. [Repealed]
- § 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
- § 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed]
- § 47–3916. Lien for taxes. [Repealed]
- § 47–3917. Secrecy of returns. [Repealed]
- § 47–3918. Personal debt liability; priority; collection; “person” defined. [Repealed]
- § 47–3919. Rulemaking authority
- § 47–3920. Effect of repealers and amendments
- § 47–3921. Applicability
- § 47–3922. Special rules for mobile telecommunications services
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