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2023 District of Columbia Code
Title 25 - Alcoholic Beverages. [Enacted title]
Chapter 9 - Taxes
§ 25–910. Judicial review of tax determination or denial of refund claim
Universal Citation: DC Code § 25–910 (2023)
§ 25–910. Judicial review of tax determination or denial of refund claim.
A person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined in § 25-909) may, within 6 months from the date of assessment of the deficiency or from the date of the denial of a claim for refund, 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, 47-3307, and 47-3308.
(Jan. 24, 1934, 48 Stat. 319, § 45; as added July 24, 1982, D.C. Law 4-131,§ 303, 29 DCR 2418; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959; Mar. 22, 2023, D.C. Law 24-332, § 5, 70 DCR 1582.)
Prior Codifications1981 Ed., § 25-910.
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