An Act to amend further certain provisions of the District of Columbia tax laws relating to overpayments and refunds of taxes erroneously collected
PL 86-528 (H.R.10000), enacted 06/27/1960

224 
PUBLIC LAW 86-528-JUNE 27, 1960 
[74 ST A T , 
R e c o m m e n da-
tions invited. 
• • W a s h i n g t o n 
M e t r o politan Re-
gion." 
Columbia and the other officers, agencies, and instrumentalities of 
the District of Columbia, and other agencies of government within 
the Washington metropolitan region are invited and encouraged to 
engage in an intensive study of the final report and recommendation 
of the Joint Committee on Washington Metropolitan Problems with a 
view to submitting to the Congress the specific recommendations of 
each of the agencies of government specified. 
SEC. 6. As used herein, the term "Washington metropolitan region" 
includes the District of Columbia, the counties of Montgomery and 
Prince Georges in the State of Maryland, the counties of Arlington 
and Fairfax and the cities of Alexandria and Falls Church in the 
Commonwealth of Virginia. 
Approved June 27, 1960. 
Jvine 27, 1960 
[H. R, 10000] 
Public Law 86-528 
AN ACT 
To amend further certain provisions of the District of Columbia tax laws. 
relating to overpayments and refunds of taxes erroneously collected. 
D. C. tax laws. 
Refunds. 
66 Stat. 546. 
D. C. Code 47-
2413. 
D. C. 
Code 
2403, 2404. 
47-
D. C. 
Code 
1501 and note. 
D. C. Code 47-
1551 et seq., 
2601 
et 
seq. 
Be it enacted by the Senate and House of Representatives 
of the 
United /States of America in Congress assembled^ That subsection 
(a) of section 14 of title I X of the District of Columbia Revenue Act 
of 1937, as added by the Act of July 10, 1952, is amended to read as 
follows: 
"SEC. 14. (a) Where there has been an overpayment of any tax, 
the amount of such overpayment shall be refunded to the taxpayer. 
No such refund of taxes other than inheritance and estate taxes shall 
be allowed after two years from the date the tax is paid unless before 
the expiration of such period a claim therefor is filed by the taxpayer. 
The amount of refund of taxes other than inheritance and estate taxes 
shall not exceed the portion of the tax paid during the two years 
immediately preceding the filing of the claim, or if no claim is filed, 
then during the two years immediately preceding the allowance of 
the refund. 
No such refund of inheritance and estate taxes shall be 
allowed after three years from the date the tax is paid unless before 
the expiration of such period a claim therefor is filed by the taxpayer. 
The amount of refund of any such inheritance and estate taxes shall 
not exceed the portion of the tax paid during the three years immedi-
ately preceding the filing of the claim, or if no claim is filed, then 
during the three years immediately preceding the allowance of the 
refund. Every claim for refund must be in writing, under oath, must 
state the specific grounds upon which the claim is founded and must 
be filed with the Assessor. If the Assessor disallows all or any part 
of the claim for refund, he shall send to the taxpayer by registered 
or certified mail a notice of such disallowance. Within ninety days 
after the mailing of the notice of disallowance, if the claim is acted 
upon within six months after the filing thereof, or within ninety days 
after the termination of such six months' period, if the claim is not 
acted upon within such period, the taxpayer may appeal to the Board, 
in the same manner and to the same extent as set forth in sections 3 
and 4 of this title: Provided^ That this subsection shall not apply to 
the taxes imposed by title II, District of Columbia Revenue Act of 
1939, as amended; by the District of Columbia Income and Franchise 
Tax Act of 1947, as amended; or by titles I and II, District of Colum-
bia Revenue Act of 1949, refunds of which are otherwise provided for 
by law; and that it shall not apply to the real estate tax." 
Approved June 27, 1960.