Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2019.html
Timestamp: 2019-04-21 00:40:32+00:00

Document:
D.C. Law Library - § 47–2019. Determination of deficiencies.
↪ § 47–2019. Determination of deficiencies.
If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
This section is referenced in § 47-2007, § 47-2021, and § 47-2213.
For temporary (90 day) amendment of section, see § 3(c) 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(c) 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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