2023 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 28 - General License Law
Subchapter I - Specific Licensing Provisions
§ 47–2849. Refund of erroneously-paid fees
The Mayor of the District of Columbia is authorized to refund any license fee or tax, or portion thereof, erroneously paid or collected under this chapter.
(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 51; July 1, 1932, 47 Stat. 563, ch. 366; Apr. 30, 1988, D.C. Law 7-104, § 43(j), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 22, 2023, D.C. Law 24-333, § 5(b), 70 DCR 1524.)
Prior Codifications1981 Ed., § 47-2849.
1973 Ed., § 47-2350.
Section ReferencesThis section is referenced in § 1-321.02.
Cross ReferencesMayor, Council and other offices, application of certain sections to boards, commissions and committees, see § 1-321.02.
Real property tax sales, refunds, see §§ 47-1317 to 47-1319.
ApplicabilityApplicability of D.C. Law 24-333: § 9 of D.C. Law 24-333 provided that the repeal of this section by § 5(b) of D.C. Law 24-333 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
