reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3908. Authority of Mayor to determine tax; deficiencies in tax

§ 47–3908. Authority of Mayor to determine tax; deficiencies in tax.
(a) The Mayor shall have the authority to 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.
(c) Except as provided in § 47-4312, any person aggrieved by an assessment of a deficiency in tax under the provisions of this section may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, and 47-3308.
(Sept. 20, 1989, D.C. Law 8-26, § 9, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(i), 51 DCR 9126.)
Prior Codifications
1981 Ed., § 47-3908.
Effect of Amendments
D.C. Law 15-217 rewrote subsecs. (a) and (b); and, in subsec. (c), substituted “Except as provided in § 47-4312, any person aggrieved by an assessment of a deficiency in tax” for “Any person aggrieved by an assessment of a deficiency in tax finally determined by the Mayor”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(i) 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(i) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3909. Compromises. [Repealed]

§ 47–3909. Compromises. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 10, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ccc)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3909.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3910. Closing agreements. [Repealed]

§ 47–3910. Closing agreements. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 11, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ccc)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3910.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3911. Testimony; production of books and records. [Repealed]

§ 47–3911. Testimony; production of books and records. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 12, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ddd)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3911.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3912. Interest and penalties. [Repealed]

§ 47–3912. Interest and penalties. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 13, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ddd)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3912.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3913. Jeopardy assessments. [Repealed]

§ 47–3913. Jeopardy assessments. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 14, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(eee)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3913.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]

§ 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 15, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(fff)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3914.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed]

§ 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 16, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(fff)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3915.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3916. Lien for taxes. [Repealed]

§ 47–3916. Lien for taxes. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 17, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ggg)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3916.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3917. Secrecy of returns. [Repealed]

§ 47–3917. Secrecy of returns. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 18, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ggg)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3917.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3918. Personal debt liability; priority; collection; “person” defined. [Repealed]

§ 47–3918. Personal debt liability; priority; collection; “person” defined. [Repealed]
Repealed.
(Sept. 20, 1989, D.C. Law 8-26, § 19, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100 § 2(f), 45 DCR 1533; June 9, 2001, D.C. Law 13-305, § 406(ggg)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3918.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3919. Rulemaking authority

§ 47–3919. Rulemaking authority.
The Mayor shall issue rules to carry out the provisions of this act in accordance with § 2-505.
(Sept. 20, 1989, D.C. Law 8-26, § 23, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3919.
References in Text
“This act,” referred to in this section, is D.C. Law 8-26, which is primarily codified as § 47-3901 et seq.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3920. Effect of repealers and amendments

§ 47–3920. Effect of repealers and amendments.
(a) The repeal or amendment by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before September 20, 1989 or any suit or proceeding commenced before September 20, 1989, but all rights and liabilities under prior law shall continue and may be enforced in the same manner and to the same extent as if the repeal or amendment had not been made.
(b) All offenses committed and all penalties incurred prior to September 20, 1989 under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if this act had not been enacted.
(Sept. 20, 1989, D.C. Law 8-26, § 24, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3920.
References in Text
“This act,” referred to in (a) and (b), is D.C. Law 8-26, which is primarily codified as § 47-3901 et seq.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3921. Applicability

§ 47–3921. Applicability.
The provisions of [D.C. Law 8-4 or 8-26] § 22 [codified in § 47-2501] shall apply as of July 1, 1986. All other sections of this act shall apply as of March 1, 1989.
(Sept. 20, 1989, D.C. Law 8-26, § 25, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3921.
References in Text
“Section 22” is § 22 of D.C. Law 8-26, which is codified at § 47-2501.
“This act,” referred to in this section, is D.C. Law 8-26, which is primarily codified as § 47-3901 et seq.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39A - Internet Tax. [Repealed]. [Repealed] › § 47–3931. Definitions. [Repealed]

§ 47–3931. Definitions. [Repealed]
[Repealed].
(Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)
Section References
This section is referenced in § 1-325.261.
Applicability
Section 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
For temporary (90 days) amendment of D.C. Law 20-61, § 7315, see § 7016(aa)(3) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Short Title
Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39A - Internet Tax. [Repealed]. [Repealed] › § 47–3932. Imposition of tax. [Repealed]

§ 47–3932. Imposition of tax. [Repealed]
[Repealed].
(Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)
Applicability
Section 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Short Title
Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39A - Internet Tax. [Repealed]. [Repealed] › § 47–3933. Scope. [Repealed]

§ 47–3933. Scope. [Repealed]
[Repealed].
(Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)
Applicability
Section 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Short Title
Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39A - Internet Tax. [Repealed]. [Repealed] › § 47–3934. Deposit into General Fund of the District of Columbia. [Repealed]

§ 47–3934. Deposit into General Fund of the District of Columbia. [Repealed]
[Repealed].
(Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)
Applicability
Section 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Short Title
Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]. [Repealed] › § 47–4001. Definitions. [Repealed]

§ 47–4001. Definitions. [Repealed]
[Repealed].
(Mar. 8, 1991, D.C. Law 8-246, § 2, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-236, § 2(d), 46 DCR 660; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)
Prior Codifications
1981 Ed., § 47-4001.
Section References
This section is referenced in § 47-1812.11b.
Cross References
Income and franchise taxes, tax check-off, “drug prevention”, “children at risk,” “Fund” and “tax check-off” have meanings from this section, see § 47-1812.11b.
Emergency Legislation
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]. [Repealed] › § 47–4002. Establishment of the Public Fund for Drug Prevention and Children at Risk; duties. [Repealed]

§ 47–4002. Establishment of the Public Fund for Drug Prevention and Children at Risk; duties. [Repealed]
[Repealed].
(Mar. 8, 1991, D.C. Law 8-246, § 3, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-236, § 2(e), 46 DCR 660; Aug. 16, 2008, D.C. Law 17-219, § 5010(a), 55 DCR 7598; Sept. 26, 2012, D.C. Law 19-171, § 219(b), 59 DCR 6190; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)
Prior Codifications
1981 Ed., § 47-4002.
Section References
This section is referenced in § 47-1812.11b and § 47-4001.
Effect of Amendments
D.C. Law 17-219 rewrote subsec. (b); in subsecs. (c) to (g), substituted “The CYITC” for “The Fund”; and, in subsec. (h), substituted “by CYITC” for “by the Fund”. Prior to amendment, subsec. (b) read as follows: “(b) The Fund shall distribute the funds that are generated by the tax check-off system established in § 47-1812.11b. By April 1, 1992, the Fund shall publish guidelines by which a District nonprofit organization or government agency may apply for funds. Funds shall be distributed on an annual basis as determined by the Fund. By September 1, 1992, the Fund shall publish an estimated projection of funds generated by the tax check-off based on the income tax returns filed by April 15, 1992. The Fund shall submit an annual financial report to the Mayor and Council of the District of Columbia (’Council’) no later than March 1st of each year.”
The 2012 amendment by D.C. Law 19-171 deleted “that are in compliance with § 2-311.01 et seq.” at the end of (h).
Cross References
Income and franchise taxes, voluntary tax check-off for donation to Fund, see § 47-1812.11b.
Emergency Legislation
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
Short Title
Short title: Section 5009 of D.C. Law 17-219 provided that subtitle E of title V of the act may be cited as the “Support for At-Risk Youth Act of 2008”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]. [Repealed] › § 47–4003. Fund qualifications; terms of office; compensation. [Repealed]

§ 47–4003. Fund qualifications; terms of office; compensation. [Repealed]
[Repealed].
(Mar. 8, 1991, D.C. Law 8-246, § 4, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 16, 2008, D.C. Law 17-219, § 5010(b), 55 DCR 7598; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)
Prior Codifications
1981 Ed., § 47-4003.
Emergency Legislation
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]. [Repealed] › § 47–4004. Rules of procedure; contributions. [Repealed]

§ 47–4004. Rules of procedure; contributions. [Repealed]
[Repealed].
(Mar. 8, 1991, D.C. Law 8-246, § 5, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 16, 2008, D.C. Law 17-219, § 5010(b), 55 DCR 7598; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)
Prior Codifications
1981 Ed., § 47-4004.
Emergency Legislation
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]. [Repealed] › § 47–4005. Rules. [Repealed]

§ 47–4005. Rules. [Repealed]
[Repealed].
(Mar. 8, 1991, D.C. Law 8-246, § 7, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)
Prior Codifications
1981 Ed., § 47-4005.
Effect of Amendments
D.C. Law 14-213, in the table of contents of this chapter, substituted “§ 47-4108.01. Special agents for the Office of Tax and Revenue.” for “§ 47-4108a. Special agents for the Office of Tax and Revenue.”
Emergency Legislation
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4101. Attempt to evade or defeat tax

§ 47–4101. Attempt to evade or defeat tax.
(a) A person who willfully attempts in any manner to evade or defeat a tax, or the payment thereof, imposed by this title shall, in addition to other penalties provided by law, be guilty of a felony if the tax evaded or attempted to be evaded exceeds $10,000, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01] or twice the amount of the tax evaded or attempted to be evaded, whichever is greater, or imprisoned not more than 10 years, or both, together with the costs of prosecution.
(b) A person who willfully attempts in any manner to evade or defeat a tax, or the payment thereof, imposed by this title shall, in addition to other penalties provided by law, be guilty of a misdemeanor if the tax evaded or attempted to be evaded is $10,000 or less, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution. All prosecutions under this subsection shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District. The amount of any taxes that were evaded or attempted to be evaded pursuant to a single scheme or systematic course of conduct in violation of this section may be aggregated to determine the grade of the offense and the sentence for the offense.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(1), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, §§ 111(c)(1), 286(bb), 60 DCR 2064.)
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
The 2013 amendment by D.C. Law 19-317, in (a), substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $10,000” and substituted “twice” for “3 times”; and substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $5,000” in (b).
Emergency Legislation
For temporary (90 days) amendment of this section, see §§ 111(c)(1) and 286(bb) of the Criminal Fine Proportionality Emergency Amendment Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4102. Failure to collect or pay over tax

§ 47–4102. Failure to collect or pay over tax.
(a) A person required under this title to collect, account for, or pay over tax imposed by this title who willfully fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a felony if the amount to be collected or accounted for and paid over exceeds $10,000, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01] or twice the amount of the tax evaded or attempted to be evaded, whichever is greater, or imprisoned not more than 10 years, or both, together with the costs of prosecution.
(b) A person required under this title to collect or account for and pay over a tax imposed by this title who fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a misdemeanor if the amount to be collected or accounted for and paid over is $10,000 or less, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution. All prosecutions under this subsection shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District. The amount of any taxes that were not collected, truthfully accounted for, or paid over under a single scheme or systematic course of conduct in violation of this section may be aggregated in determining the grade of the offense and the sentence for the offense.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(2), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, §§ 111(c)(2), 286(cc), 60 DCR 2064.)
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
The 2013 amendment by D.C. Law 19-317 in (a), substituted “twice” for “3 times” and substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $10,000”; and substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $5,000” in (b).
Emergency Legislation
For temporary (90 days) amendment of this section, see §§ 111(c)(2) and 286(cc) of the Criminal Fine Proportionality Emergency Amendment Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4103. Failure to pay tax, make return, keep records, or supply information

§ 47–4103. Failure to pay tax, make return, keep records, or supply information.
(a) A person required under this title to pay a tax or estimated tax, or required by this title, or by regulations made under authority thereof, to make a return, keep any records, or supply any information, who willfully fails to pay the tax, pay the estimated tax, make the return, keep the records, or supply the information, at the time required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution.
(b) A person required under this title to pay a tax or estimated tax, make a return, keep any records, or supply any information, who fails to pay the tax, pay the estimated tax, make the return, keep the records, or supply the information, at the time required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution.
(c) All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District.
(d) The fines set forth in this section shall not be limited by [§ 22-3571.01].
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(3), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, §§ 113(d)(1), 286(dd), 60 DCR 2064.)
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $5,000” in (a), and for “not more than $3,000” in (b); and added (d).
Emergency Legislation
For temporary (90 days) amendment of this section, see §§ 113(d)(1) and 286(dd) of the Criminal Fine Proportionality Emergency Amendment Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4104. Fraudulent statements or failure to make statements to employee

§ 47–4104. Fraudulent statements or failure to make statements to employee.
A person required under this title, or under regulations made under authority thereof, to furnish a statement or supply information to an employee, who willfully furnishes a false or fraudulent statement or false or fraudulent information, or who willfully fails to furnish a statement or supply information to an employee in the manner and at the time prescribed under this title, or under regulations made under authority thereof, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution. All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(4), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(ee), 60 DCR 2064.)
Section References
This section is referenced in § 16-801.
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $3,000”.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(ee) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4105. Fraudulent withholding information or failure to supply information to employer

§ 47–4105. Fraudulent withholding information or failure to supply information to employer.
A person required under this title, or under regulations made under authority thereof, to furnish withholding information or supply information to an employer, who willfully furnishes false or fraudulent withholding information or other information, or willfully fails to furnish withholding information or other information to an employer in the manner and at the time prescribed under this title, or under regulations made under authority thereof, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution. All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(5), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(ff), 60 DCR 2064.)
Section References
This section is referenced in § 16-801.
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $3,000”.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(ff) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4107. Attempt to interfere with administration of District of Columbia revenue laws

§ 47–4107. Attempt to interfere with administration of District of Columbia revenue laws.
(a) A person who attempts to influence, intimidate, or impede an officer or employee of the District of Columbia acting in an official capacity under this title, or under regulations made under authority thereof, or in any other way corruptly or by force or threats of force (including a threatening letter or communication) obstructs or impedes, or attempts to obstruct or impede, the due administration of this title, regardless of the existence of an investigation brought under this title, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution.
(b) A person who forcibly rescues or causes to be rescued any property, or attempts to do so, after it has been seized under this title, or under regulations made under authority thereof, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution.
(c) All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(7), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(gg), 60 DCR 2064.)
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $5,000” in (a) and (b).
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(gg) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4108. Periods of limitation on criminal prosecutions

§ 47–4108. Periods of limitation on criminal prosecutions.
Notwithstanding any other period of limitation under law, no person shall be prosecuted, tried, or punished for an offense arising under this chapter unless the indictment is found or the information is instituted within 6 years after the latest of: the commission of the offense, the last action in furtherance of the offense, or the last action to conceal the offense.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4108.01. Special agents for the Office of Tax and Revenue

§ 47–4108.01. Special agents for the Office of Tax and Revenue.
An employee of the Office of Tax and Revenue who, as part of his or her official duties, conducts investigations of alleged misdemeanor and felony violations, shall possess the following authority while engaged in the performance of his or her official duties:
(1) To carry a firearm inside or outside of the District of Columbia in conformance with state and local laws; provided, that the employee has completed a course of training in the safe handling of firearms and the use of deadly force and is qualified to use a firearm according to the standards applicable to officers of the Metropolitan Police Department. The employee shall not carry a firearm in the course of official duties unless it is authorized in writing by the Deputy Chief Financial Officer for the Office of Tax and Revenue. The Deputy Chief Financial Officer, in consultation with the Metropolitan Police Department, shall issue written guidelines pertaining to the authority to carry firearms, the appropriate use of firearms, firearms issuance and security, and the use of force;
(2) To make an arrest without a warrant if the employee has probable cause to believe that a felony violation of a federal or District of Columbia statute is being committed in his or her presence; provided, that the arrest shall be made while the employee is engaged in the performance of his or her official duties within the District of Columbia or, subject to state and local laws, outside of the District of Columbia; and
(3) To serve as an affiant for, to apply to an appropriate judicial officer for, or execute, a search warrant under the authority of the District of Columbia or the United States for the search of premises or the seizure of evidence upon the probable cause.
(June 9, 2001, D.C. Law 13-305, § 402(c), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(z), 49 DCR 8140.)
Effect of Amendments
D.C. Law 14-213, in the section heading, substituted “§ 47-4108.01. Special agents for the Office of Tax and Revenue.” for “§ 47-4108a. Special agents for the Office of Tax and Revenue.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4109. Construction

§ 47–4109. Construction.
(a) For purposes of this chapter, the term “person” includes an officer or employee of a corporation or a member or employee of a partnership or association, who as an officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs.
(b) The provisions of this chapter may be construed, to the extent applicable, with reference to analogous provisions contained in sections 7201, 7202, 7203, 7204, 7205, 7206, 7212, and 7215 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 41 - Criminal Provisions › § 47–4110. Mayor’s regulatory authority

§ 47–4110. Mayor’s regulatory authority.
The Mayor may promulgate regulations as may be necessary to carry out the purposes of this chapter.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)
Emergency Legislation
For temporary (90 day) amendment of section, see § 12(eee) 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(fff) 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(fff) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Temporary Legislation
For temporary (225 day) amendment of section, see § 12(fff) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(fff) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 42 - Interest and Penalties › Subchapter I - Interest › § 47–4201. Interest on underpayments

§ 47–4201. Interest on underpayments.
(a)(1) Unless otherwise provided in this title, if any amount of tax imposed by this title (whether required on a return or to be paid by stamp or by some method) is not paid on or before the last date prescribed for payment, interest on the unpaid amount, at the underpayment rate set forth in subsection (d) of this section, shall be paid for the period from the last date prescribed for payment to the date paid.
(2)(A) The last date prescribed for payment shall be determined without regard to any extension of time for filing a return required under this title.
(B) In the case of taxes payable by stamp and in all other cases in which the last date for payment is not otherwise prescribed, the last date for payment shall be the date that the liability for the tax arises.
(b)(1) Except as provided under paragraphs (1) and (2) of this subsection, interest shall be imposed at the underpayment rate set forth in subsection (d) of this section on an assessable penalty or addition to the tax only:
(A) If the assessable penalty or addition to the tax is not paid within 21 calendar days after the date of notice and demand, and
(B) For the period from the date of the notice and demand to the date of payment.
(2) Interest shall be imposed at the underpayment rate set forth in subsection (d) of this section on an addition to tax imposed under §§ 47-4201, 47-4202, or 47-4203 [see § 47-4213] for the period which:
(A) Begins on the date of the return of the tax with respect to which the addition to tax imposed is required to be filed (including extensions); and
(B) Ends on the date of payment of the addition to tax.
(3) Interest shall not be imposed on an underpayment of estimated tax required to be paid under § 47-4215.
(c) Interest imposed under this section on an unpaid tax, assessable penalty, or addition to tax shall be paid upon notice and demand, and shall be assessed, collected, and paid in the same manner as a tax.
(d) The underpayment rate shall be as follows:
(1) 13% per year, simple interest, from January 1, 2001 to December 31, 2002;
(2) 10% per year, compounded daily, beginning January 1, 2003.
(June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334.)
Section References
This section is referenced in § 47-2405, § 47-4214, § 47-4215, and § 47-4222.
Editor's Notes
Section 410(b) of D.C. Law 13-305, as amended by section 36(b) of D.C. Law 14-213, provided: “Except as otherwise provided therein, sections 403 and 404 shall apply to taxes other than the real property tax imposed under Chapter 8 of Title 47, for all tax years or taxable periods beginning after December 31, 2000.”