Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2410.html
Timestamp: 2019-04-23 04:51:58+00:00

Document:
D.C. Law Library - § 47–2410. Deficiency in tax.
↪ § 47–2410. Deficiency in tax.
§ 47–2409. Seizure and forfeiture of property.
§ 47–2411. Redemption of cigarette or alcoholic beverage tax stamps.
§ 47–2410. Deficiency in tax.
(a) The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
This section is referenced in § 47-2413.
D.C. Law 15-217 rewrote subsecs. (a) and (b).
For temporary (90 day) amendment of section, see § 3(e) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(e) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).

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