There Is a Newer Version
of
this Subchapter
2022 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter XII - Assessment and Collection; Time of Payment
- § 47–1812.01. General duties of Mayor
- § 47–1812.02. Records and statements
- § 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed]
- § 47–1812.04. Duty of Mayor to make return
- § 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof
- § 47–1812.06. Jeopardy assessment. [Repealed]
- § 47–1812.07. Payment of tax
- § 47–1812.08. Withholding of tax
- § 47–1812.09. Lien liability. [Repealed]
- § 47–1812.10. Period of limitation upon assessment and collection. [Repealed]
- § 47–1812.11. Credits and refunds for overpayments. [Repealed]
- § 47–1812.11a. Tax check-off. [Repealed]
- § 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off
- § 47–1812.11c. New Columbia Statehood Fund tax check-off
- § 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off
- § 47–1812.12. Closing agreements. [Repealed]
- § 47–1812.13. Compromises. [Repealed]
- § 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses
- § 47–1812.15. “Person” defined. [Repealed]
- § 47–1812.16. Collection by Mayor. [Repealed]
- § 47–1812.17. Furnishing copy of federal return
Disclaimer: These codes may not be the most recent version. District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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