Source: https://development.code.dccouncil.us/dc/council/code/sections/47-4222.html
Timestamp: 2019-02-19 13:33:20
Document Index: 230460271

Matched Legal Cases: ['§ 47', '§ 47', '§ 47', '§ 47', '§\u200212', '§\u200212', '§\u200212']

D.C. Law Library - § 47–4222. Abatements — tax, interest, and penalty.
↪ Subchapter III. Waiver and Abatement.
↪ § 47–4222. Abatements — tax, interest, and penalty.
§ 47–4221. Waiver of penalty — reasonable cause.
§ 47–4222. Abatements — tax, interest, and penalty.
(A) “Notice” means a document specifically stating the amount of the taxpayer’s liability and the basis for the liability.
(B) “Abatement date” means the day after the expiration of the one-year period beginning on the later of: (i) the date on which the return is filed, or (ii) the due date of the return determined without regard to extensions.
D.C. Law 14-282, in subsec. (d)(2), substituted “individual income tax return” for “return of tax” and substituted “individual” for “taxpayer”; and added subsec. (d)(4).
For temporary (90 day) amendment of section, see § 12(iii) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(jjj) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(jjj) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).