reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 42 - Interest and Penalties › Subchapter I - Interest › § 47–4202. Interest on overpayments

§ 47–4202. Interest on overpayments.
(a) Unless otherwise provided in this title, interest shall be allowed and paid on an overpayment of a tax imposed by this title at the overpayment rate set forth in subsection (c) of this section.
(b) Interest shall be allowed and paid as follows:
(1) In the case of a refund, from the date of the overpayment to a date (to be determined by the Mayor) preceding the date of the refund check by not more than 60 days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer. The acceptance of the check shall be without prejudice to any right of the taxpayer to contest the amount of the overpayment and interest thereon.
(2) In the case of a return filed on or before the last day prescribed for filing the return (determined with regard to extension), interest shall not be allowed or paid before:
(A) The 91st day after the due date of an individual income tax return required under Chapter 18 of this title; or
(B) The 181st day after the due date of any other return required under this title.
(3) In the case of a return filed after the last date prescribed for filing the return (determined with regard to extension), an amended return, or a claim for refund or credit, interest shall not be allowed or paid before:
(A) The 91st day after an individual income tax return or claim is filed under Chapter 18 of this title; or
(B) The 181st day after any other tax return or claim is filed under this title.
(4) If an adjustment initiated by the Mayor results in a refund of an overpayment, interest on the overpayment shall be computed from:
(A) The 91st day after the date of the adjustment to the date of the payment in the case of an individual income tax return filed under Chapter 18 of this title; or
(B) The 181st day after the date of the adjustment to the date of the payment in the case of any other return filed under this title.
(c)(1) For overpayments on which interest is due on or before December 31, 2012, the overpayment rate shall be 6% per year simple interest.
(2) For overpayments on which interest is due beginning January 1, 2013, the overpayment rate for each annual period shall be one percentage point above the primary credit discount rate for the Richmond Federal Reserve Bank as of the previous September 30, rounded to the nearest whole number, but not exceeding 6% in the aggregate.
(June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334; Sept. 20, 2012, D.C. Law 19-168, § 7052, 59 DCR 8025.)
Section References
This section is referenced in § 47-4201.
Effect of Amendments
The 2012 amendment by D.C. Law 19-168 rewrote (c).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 42 - Interest and Penalties › Subchapter II - Penalties › § 47–4212. Imposition of fraud penalty

§ 47–4212. Imposition of fraud penalty.
(a) If a portion of an underpayment of tax required to be shown on a return is attributable to fraud, there shall be added to the tax imposed by this title an amount equal to 75% of the portion of the underpayment which is attributable to fraud.
(b) If the Mayor establishes that a portion of an underpayment is attributable to fraud, the entire underpayment shall be deemed to be attributable to fraud, except with respect to any portion of the underpayment which the taxpayer establishes, by a preponderance of the evidence, is not attributable to fraud.
(c) In the case of a joint return, this section shall not apply with respect to a spouse (including a domestic partner who files under § 47-1805.01(f)) unless a portion of the underpayment is attributable to the fraud of the spouse (including a domestic partner who files under § 47-1805.01(f)).
(d) Fraud is indicated where a taxpayer willfully:
(1) Fails to pay a tax imposed by this title; or
(2) Attempts to evade or defeat in any way the tax or the payment thereof.
(June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334; Mar. 14, 2007, D.C. Law 16-292, § 2(f), 54 DCR 1080; Mar. 25, 2009, D.C. Law 17-353, § 168(b), 56 DCR 1117.)
Section References
This section is referenced in § 47-4211 and § 47-4478.
Effect of Amendments
D.C. Law 16-292 substituted “spouse (including a domestic partner who files under § 47-1805.01(f))” for “spouse”.
D.C. Law 17-353 validated a previously made technical correction.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 42 - Interest and Penalties › Subchapter II - Penalties › § 47–4214. Underpayment of estimated tax by individuals. [Repealed]

§ 47–4214. Underpayment of estimated tax by individuals. [Repealed]
[Repealed].
(June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334; Apr. 24, 2007, D.C. Law 16-305, § 73(i), 53 DCR 6198; Mar. 25, 2009, D.C. Law 17-353, § 172(e)(2), 56 DCR 1117; Sept. 14, 2011, D.C. Law 19-21, § 8062(a), 58 DCR 6226; Feb. 26, 2015, D.C. Law 20-155, § 7122(c), 61 DCR 9990.)
Section References
This section is referenced in § 47-2763.
Effect of Amendments
D.C. Law 16-305, in subsec. (e)(3)(A), substituted “having a disability” for “became disabled”.
D.C. Law 17-353, in subsec. (e)(3)(A), substituted “developed a disability” for “having a disability”.
D.C. Law 19-21 rewrote subsec. (b)(1)(B)(ii) and (iii), which formerly read:
“(ii) One hundred percent of the tax shown on the return of the individual for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months; or
“(iii) One hundred percent of the tax computed on the basis of the facts shown on his return for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months.”
Emergency Legislation
For temporary (90 day) addition, see § 2 of Self-Assessing Taxpayer Fairness in Notice Emergency Act of 2005 (D.C. Act 16-241, December 22, 2005, 53 DCR 262).
For temporary (90 day) amendment of section, see § 2 of Self-Assessing Taxpayer Fairness in Notice Emergency Act of 2005 (D.C. Act 16-241, December 22, 2005, 53 DCR 262).
For temporary (90 days) repeal of this section, see §§ 7132(c) and 7133 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) repeal of this section, see §§ 7122(c) and 7123 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) repeal of this section, see §§ 7122(c) and 7123 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
Short Title
Short title: Section 8061 of D.C. Law 19-21 provided that subtitle G of title VIII of the act may be cited as “Tax Penalty Safe Harbor Act of 2011”.
Editor's Notes
Applicability of D.C. Law 20-155: Section 7123 of D.C. Law 20-155 provided that this subtitle shall be applicable for tax years beginning after December 31, 2014.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 42 - Interest and Penalties › Subchapter II - Penalties › § 47–4216. Frivolous returns

§ 47–4216. Frivolous returns.
(a) An individual shall pay a penalty of $500 if:
(1) The individual files what purports to be a tax return but which:
(A) Does not contain information on which the substantial correctness of the self-assessment may be judged; or
(B) Contains information that on its face indicated that the self-assessment is substantially incorrect; and
(2) The conduct referred to in paragraph (1) of this subsection is due to:
(A) A position which is frivolous; or
(B) A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia’s tax laws.
(b) The penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.
(June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 42 - Interest and Penalties › Subchapter II - Penalties › § 47–4218. Penalties for Qualified High Technology Company

§ 47–4218. Penalties for Qualified High Technology Company.
A taxpayer certifying in good faith that it is a Qualified High Technology Company shall not be subject to any penalties under this chapter if it is determined that the taxpayer does not qualify as a Qualified High Technology Company.
(Apr. 3, 2001, D.C. Law 13-256, § 101(c)(2), 48 DCR 730.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 43 - Administration › Subchapter I - Limitations › § 47–4302. Limitation on collection

§ 47–4302. Limitation on collection.
(a) If the assessment of a tax imposed by this title has been made within the applicable period of limitation, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun within 10 years after the assessment of the tax.
(b) If, before the expiration of the time prescribed in this section for the collection of a tax imposed by this title, both the Mayor and the taxpayer have consented in writing to its collection after such time, the tax may be collected at any time before the expiration of the extended period. The period may be extended further by subsequent agreement in writing made before the expiration of an extended period.
(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334.)
Section References
This section is referenced in § 47-4303 and § 47-4431.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 43 - Administration › Subchapter I - Limitations › § 47–4303. Suspension of running of period of limitation

§ 47–4303. Suspension of running of period of limitation.
The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended:
(1) Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and
(2) Beginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus:
(i) For assessment, 60 days thereafter; and
(ii) For collection, 6 months thereafter.
(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(k), 51 DCR 9126; Oct. 22, 2015, D.C. Law 21-36, § 7082(a), 62 DCR 10905.)
Effect of Amendments
D.C. Law 15-217 substituted “court, and for the period between the filing of a protest in the Office of Administrative Hearings pursuant to § 47-4312 and the issuance of a final order by the Office of Administrative Hearings,” for “court,”.
The 2015 amendment by D.C. Law 21-36 rewrote the section.
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(k) 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(k) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
For temporary (90 days) amendment of this section, see § 7052(a) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 43 - Administration › Subchapter I - Limitations › § 47–4304.01. Defined tax credit related to IRS income adjustments

§ 47–4304.01. Defined tax credit related to IRS income adjustments.
A taxpayer whose taxable income was changed or corrected by the Commissioner of Internal Revenue for taxable years beginning after December 31, 1997, and ending before January 1, 2001, shall be allowed a tax credit equal to the decrease in the District tax for the applicable years; provided, that:
(1) The changed or corrected taxable income was based on a federal income tax provision to which District tax law conforms;
(2) The District has not previously adjusted the taxpayer’s return to encompass the change or correction;
(3) The tax credit shall be applied over a 4-year period in equal amounts in tax years beginning on or after January 1, 2019.
(4) The credit shall be without overpayment interest; and
(5) In each year in which the credit is taken on a return, the taxpayer shall notify the Office of Tax and Revenue by designating on that return the tax type or types to which the credit shall apply for that year.
(Feb. 22, 2014, D.C. Law 20-85, § 2(b), 61 DCR 184; Feb. 26, 2015, D.C. Law 20-155, § 7002, 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7046, 62 DCR 10905.)
Effect of Amendments
The 2015 amendment by D.C. Law 20-155 rewrote (3).
The 2015 amendment by D.C. Law 21-36 substituted “4-year period” for “3-year period” in (3).
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7002 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7002 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7002, see § 2(j) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).
For temporary (90 days) amendment of this section, see § 7002 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (90 days) amendment of this section, see § 2(j) of the Fiscal Year 2015 Budget Support Clarification Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
For temporary (90 days) amendment of this section, see § 7016(h) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Temporary Legislation
For temporary (225 days) amendment of this section, see § 2(i) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 43 - Administration › Subchapter II - Summons Authority; Records; Protests › § 47–4310. Summons authority

§ 47–4310. Summons authority.
(a) For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:
(1) Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;
(2) Summon any person to give testimony under oath as may be relevant or material to the inquiry;
(3) Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and
(4) Administer oaths to a person summoned.
(b) A summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia.
(c) The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons.
(d) The Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.
(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ddd), 50 DCR 896.)
Section References
This section is referenced in § 47-875.
Effect of Amendments
D.C. Law 14-282, in subsec. (a), substituted “liability of a person or real property” for “liability of a person”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 12(lll) 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(mmm) 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(mmm) 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(mmm) 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(mmm) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Delegation of Authority
Delegation of Authority Pursuant to D.C. Code, 2001 Ed. § 47-4310 to the Director of the Office of Tax and Revenue, see Mayor’s Order 2001-162, November 2, 2001 ( 48 DCR 10785).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 43 - Administration › Subchapter II - Summons Authority; Records; Protests › § 47–4311. Requirement to maintain books and records

§ 47–4311. Requirement to maintain books and records.
Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.
(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-192, § 1062(b), 53 DCR 6899.)
Section References
This section is referenced in § 47-875 and § 47-2002.01.
Effect of Amendments
D.C. Law 16-192 rewrote the section which had read as follows: “Every person who is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.”
Emergency Legislation
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
Short Title
Short title: Section 1061 of D.C. Law 16-192 provided that subtitle F of title I of the act may be cited as the “Clarification of Authority to Examine Books and Records Act of 2006”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 43 - Administration › Subchapter II - Summons Authority; Records; Protests › § 47–4313. Examinations of books and records

§ 47–4313. Examinations of books and records.
For the purpose of ascertaining the correctness of any return required to be made by this title, making a return where none has been made, determining the liability of any person or real property for any District of Columbia tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or equity of any transferee or fiduciary of any person in respect of any District of Columbia revenue tax, collecting any such liability, or inquiring into any offense connected with the administration or endorsement of the District of Columbia revenue law, the Mayor or any authorized officer or employee of the Office of Tax and Revenue may:
(1) Examine any books, papers, records, or other data which may be relevant or material to such inquiry; or
(2) Take such testimony of the person concerned, under oath, as may be relevant to such inquiry.
(Mar. 2, 2007, D.C. Law 16-192, § 1062(c), 53 DCR 6899.)
Section References
This section is referenced in § 47-4314.
Emergency Legislation
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 43 - Administration › Subchapter II - Summons Authority; Records; Protests › § 47–4314. Time and place of examination

§ 47–4314. Time and place of examination.
(a) The time and place of examination pursuant to § 47-4313 shall be fixed by the Mayor, or any authorized officer or employee of the Office of Tax and Revenue, and shall be reasonable under the circumstances. The time and place for an examination shall be presumed to be reasonable if it is scheduled:
(1) During a normally scheduled work day and normal business hours of the Office of Tax and Revenue; or
(2) Without regard to seasonal fluctuations in the businesses of particular taxpayers or their representatives.
(b)(1) The Mayor, or an authorized officer or employee of the Office of Tax and Revenue, shall determine whether an examination will be an office examination or a field examination.
(2)(A) An office examination of an individual shall take place at the Office of Tax and Revenue.
(B) A field examination shall take place at the location where the taxpayer’s original books, records, and source documents pertinent to the examination are maintained, which determination shall be made by the Mayor or an authorized officer or employee of the Office of Tax and Revenue. In the case of a sole proprietorship or taxpayer entity, this will usually be the taxpayer’s principal place of business.
(C) A taxpayer shall not be subjected to unnecessary examinations or investigations.
(Mar. 2, 2007, D.C. Law 16-192, § 1062(c), 53 DCR 6899.)
Emergency Legislation
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter I - General Provisions › § 47–4401. Payment of tax

§ 47–4401. Payment of tax.
Unless otherwise specified in this title, all taxes are due and payable on the due date or upon notice and demand for payment, and shall be collected by the Mayor.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
Editor's Notes
Section 410(c) of D.C. Law 13-305 provided: “Except as otherwise provided therein, section 405 shall apply as of January 1, 2001 to taxes other than the real property tax imposed under Chapter 8 of Title 47.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter I - General Provisions › § 47–4402. Credit card or electronic payment of taxes

§ 47–4402. Credit card or electronic payment of taxes.
(a) For purposes of this section, “electronic funds transfer” means a transfer of funds, other than a transaction by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, or computer or magnetic tape for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account. The term includes point of sale transfers, automated teller machine transfers, direct deposit or withdrawal of funds, transfers initiated by telephone, and transfers resulting from debit card transactions.
(b) The Mayor may accept payment of taxes by credit card or electronic funds transfer. The Mayor may contract with a bank or credit card vendor, or third party provider, for the acceptance of the credit card or other form of payment, with any fee or charge for the election to use this method of payment absorbed by the taxpayer, or, in the alternative, paid to the vendor or contractor out of the monies collected. If the taxpayer elects to pay by one of these methods, the payment shall not be deemed to be made until the District receives the funds.
(c) The Mayor may require non-individual taxpayers to make payments electronically if the amount of the payment due for a period exceeds $5,000.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 3, 2010, D.C. Law 18-111, § 7131, 57 DCR 181; Sept. 20, 2012, D.C. Law 19-168, § 7062, 59 DCR 8025.)
Section References
This section is referenced in § 8-102.03.
Effect of Amendments
D.C. Law 18-111, in subsec. (c), substituted “$10,000” for “$25,000”.
The 2012 amendment by D.C. Law 19-168 substituted “$5,000” for “$10,000” in (c).
Emergency Legislation
For temporary (90 day) amendment of section, see § 7071 of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7131 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see § 7131 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
Short Title
Short title: Section 7130 of D.C. Law 18-111 provided that subtitle K of title VII of the act may be cited as the “Non-Individual Income Tax Electronic Filing Act of 2009”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter I - General Provisions › § 47–4403. Closing agreements

§ 47–4403. Closing agreements.
The Mayor may enter into a written agreement with a person relating to the liability of the person for a tax for any taxable period. If the agreement is approved by the Mayor within the time as may be stated in the agreement, or later agreed upon, the agreement shall be final and conclusive and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:
(1) The case shall not be reopened as to the matters agreed upon;
(2) The agreement shall not be modified; and
(3) In a suit or proceeding relating to the tax liability of the taxpayer, the agreement shall not be annulled, modified, set aside, or disregarded.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; July 18, 2008, D.C. Law 17-179, § 2, 55 DCR 6253.)
Effect of Amendments
D.C. Law 17-179 substituted “for any taxable period” for “for a period ending before the date of the agreement”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 2 of Closing Agreement Emergency Act of 2006 (D.C. Act 16-572, December 19, 2006, 54 DCR 15).
For temporary (90 day) amendment of section, see § 2 of Closing Agreement Emergency Act of 2007 (D.C. Act 17-146, October 17, 2007, 54 DCR 10754).
Temporary Legislation
Section 2 of D.C. Law 16-256 substituted “for any taxable period” for “for a period ending before the date of the agreement”.
Section 5(b) of D.C. Law 16-256 provided that the act shall expire after 225 days of its having taken effect.
Section 2 of D.C. Law 17-73 substituted “for any taxable period” for “for a period ending before the date of the agreement”.
Section 4(b) of D.C. Law 17-73 provided that the act shall expire after 225 days of its having taken effect.
Editor's Notes
Section 3 of D.C. Law 17-179 provided: “Sec. 3. Applicability. Section 2 shall apply as of December 1, 2006.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter I - General Provisions › § 47–4404. Compromise of tax

§ 47–4404. Compromise of tax.
If the Mayor believes there is a reasonable doubt as to the liability of the taxpayer or the collectibility of the tax imposed under this title, the Mayor may compromise the tax.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter I - General Provisions › § 47–4407. Amnesty for tax periods ending prior to December 31, 2009

§ 47–4407. Amnesty for tax periods ending prior to December 31, 2009.
(a) The Chief Financial Officer may establish a program to provide amnesty to a taxpayer liable for the payment of certain Title 47 taxes on returns or reports required for tax periods ending prior to December 31, 2008; provided, that if the Chief Financial Officer shall establish the tax amnesty program for a period ending after December 31, 2009, the tax amnesty program shall apply to tax returns or reports for tax periods ending prior to December 31, 2009.
(b) Those eligible may receive amnesty from the imposition of any fee under § 47-4405, any fine or other civil or criminal penalty authorized under Chapters 41 or 42 of this title for the failure of the taxpayer to file a return or report, or pay a tax due for certain Title 47 taxes on a return or report that was required to be filed for tax periods as provided in subsection (a) of this section.
(c)(1) The Chief Financial Officer may implement and administer the program for amnesty under this section.
(2) The Chief Financial Officer may determine the specific dates for the amnesty period.
(3) Excluding Title 47 real property fees and taxes under Chapters 8, 9, and 12 of this title, any Title 47 payments in lieu of real property taxes and ballpark fees in Chapter 27B of this title, the Chief Financial Officer may determine the specific tax types for which amnesty shall be granted.
(4) The Chief Financial Officer may:
(A) Require a taxpayer seeking amnesty to submit the documents or records as the Chief Financial Officer considers necessary to determine the truthfulness or accuracy of a return or report filed pursuant to this section; or
(B) Subject any return or report filed pursuant to this section to the same audit procedures to which a return or report for the tax type is subjected.
(5) The Chief Financial Officer may promulgate rules as may be necessary to interpret, administer, and enforce the provisions of this section.
(Mar. 3, 2010, D.C. Law 18-111, § 7111(b), 57 DCR 181.)
Emergency Legislation
For temporary (90 day) addition, see § 7051(b) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) addition, see § 7111(b) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) addition, see § 7111(b) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
Short Title
Short title: Section 7110 of D.C. Law 18-111 provided that subtitle I of title VII of the act may be cited as the “Tax Compliance Act of 2009”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter II - Liens › § 47–4421. Lien for taxes

§ 47–4421. Lien for taxes.
(a) If a person liable to pay a tax neglects or refuses to pay the tax after demand, the amount, including any interest, addition to tax, or assessable penalty, together with any costs that may accrue, shall be a lien in favor of the District of Columbia upon all property (including rights to property), whether real or personal, belonging to the person, and shall have the same effect as a lien created by judgment. The lien shall attach to all property (including rights to property) belonging to, or acquired by, the person at any time during the period of the lien.
(b) A disclaimer of a property interest does not invalidate a lien under this section.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-205, § 4, 53 DCR 9063.)
Section References
This section is referenced in § 42-407, § 47-4422, and § 47-4423.
Effect of Amendments
D.C. Law 16-205, designated existing text as subsec. (a), and added subsec. (b).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter II - Liens › § 47–4422. Period of lien

§ 47–4422. Period of lien.
The lien imposed by § 47-4421 shall be deemed to have arisen at the time the assessment is made, or if the tax return is not timely filed, on the due date of the tax return, and shall continue until the liability for the amount assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable; provided, that:
(1) A lien for the tax imposed by Chapter 20 of this title or § 47-1812.08 shall arise on the due date of the tax return; and
(2) A lien for the taxes imposed by Chapter 37 of this title shall arise on the date of death.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter II - Liens › § 47–4423. Lien priority

§ 47–4423. Lien priority.
(a) The lien imposed by § 47-4421 shall not be valid against a bona fide purchaser for value, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds.
(b) In the case of business property sold, transferred, or assigned in bulk other than in the ordinary course of trade or business, the purchaser shall also be deemed to have notice of taxes owing if the purchaser fails to give timely notice to the Mayor under § 47-4461.
(c) Notwithstanding subsection (a) of this section, the lien imposed by § 47-4421 for tax owing under Chapter 20 or § 47-1812.08 shall be valid against a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor regardless of when the lien is filed with the Recorder of Deeds; provided, that the lien shall not be valid against a bona fide purchaser for value of homestead real property.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ggg), 50 DCR 896.)
Effect of Amendments
D.C. Law 14-282 rewrote the section which had read as follows: “Except for a lien for the tax imposed by Chapter 20 of this title or § 47-1812.08, the lien imposed by § 47-4421 shall not be valid as against a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds.”
Emergency Legislation
For temporary (90 day) amendment of section, see § 12(ooo) 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(ppp) 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(ppp) 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(ppp) 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(ppp) 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 44 - Collections › Subchapter III - Refund Offset › § 47–4432. Joint and combined returns; real property refund due to more than one owner

§ 47–4432. Joint and combined returns; real property refund due to more than one owner.
If a joint income tax return is filed, the Mayor shall separate the amount due to the spouse who owes delinquent taxes from the spouse who does not owe delinquent taxes based upon the proportion of gross income of each spouse. In applying the tax refund against delinquent taxes owed by a spouse, the tax refund of the spouse who does not owe delinquent taxes shall not be credited against the liability of the spouse who owes delinquent taxes. If a separate income tax return on a combined individual form prescribed by the Mayor is filed, the tax refund of the spouse who does not owe delinquent taxes shall not be credited against the liability of the spouse who owes delinquent taxes. If a real property tax refund is due to more than one owner of real property, the Mayor shall separate the amount of tax refund of the owners who are liable for delinquent taxes from the owners who are not liable for delinquent taxes determined on the basis of each owner’s ownership percentage in the real property. For the purposes of this section, the term “spouse” shall include a domestic partner who files under § 47-1805.01(d)[(d) repealed].
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 14, 2007, D.C. Law 16-292, § 2(g), 54 DCR 1080.)
Section References
This section is referenced in § 47-4433.
Effect of Amendments
D.C. Law 16-292 added a sentence to the end of the section providing that the term “spouse” shall include a domestic partner who files under § 47-1805.01(d).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter III - Refund Offset › § 47–4433. Notice and protest

§ 47–4433. Notice and protest.
(a) If the refund offset concerns (1) the existence or amount of an arrearage for court-ordered child support, a default under a federal student loan program, or the overpayment of unemployment compensation benefits under § 47-4431(c), or (2) the division of a joint refund under § 47-4432, the taxpayer shall have the right to contest the proposed referral for offset of the tax refund, the offset of the tax refund, or the apportionment of the tax refund. Before a refund offset is disbursed, the Mayor shall notify the taxpayer in writing that he or she may file a protest with the Office of Administrative Hearings to challenge the proposed refund offset within 30 days of service of the notice.
(b) Any notice of refund offset described in subsection (a) of this section shall be governed by the procedures set forth in § 47-4312 for assessments of deficiencies.
(c) The Office of Administrative Hearings shall refuse to consider a protest if:
(1) The protest solely concerns an issue which has been previously decided and no new facts or evidence have been provided; or
(2) The protest is not filed within the period set forth in the notice.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(n), 51 DCR 9126.)
Effect of Amendments
D.C. Law 15-217, in subsec. (a), substituted “that he or she may file a protest with the Office of Administrative Hearings to challenge the proposed refund offset within 30 days of service of the notice.” for “and provide a period of at least 30 days after the notice is sent to the taxpayer to file a protest.”; rewrote subsec. (b); and, in subsec. (c), substituted “Office of Administrative Hearings” for “Mayor”. Prior to amendment, subsec. (b) had read as follows: ’(b) If a protest is filed within the period set forth in the notice, an administrative hearing shall be granted by the Mayor. The Mayor shall promptly notify the taxpayer of the final determination of the protest. If no protest is filed within the period, a refund offset or apportionment, as determined by the Mayor, shall be final.”
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(n) 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(n) 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 44 - Collections › Subchapter III - Refund Offset › § 47–4434. Return of refund in certain cases

§ 47–4434. Return of refund in certain cases.
If the Mayor determines that all or a portion of a tax refund should not have been offset, or that the division of a joint tax refund was incorrect, the Mayor shall return the excess amount to the taxpayer within 30 days of the determination.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter III - Refund Offset › § 47–4435. Deposit of offset amount; application when more than one debt

§ 47–4435. Deposit of offset amount; application when more than one debt.
(a) The amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with:
(1) The agency of the District responsible for administering the child support program as authorized by Part D of Title IV of the Social Security Act, approved January 4, 1995 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), and shall be disbursed in accordance with section 651 of the Social Security Act, approved January 4, 1995 (88 Stat. 2356; 42 U.S.C. § 657) and the regulations promulgated thereunder;
(2) The university (for refunds withheld from individuals in default under a federal student loan program) and applied to the repayment of the amount of principal determined to be in default; or
(3) The Department of Employment Services and applied to the repayment of the Unemployment Compensation Fund.
(b) If the Mayor is notified that a taxpayer owes more than one debt that is subject to an offset of a tax refund under § 47-4431(c), the Mayor shall apply the portion of tax refund of a taxpayer remaining after application to satisfy in the following order:
(1) To satisfy any court-ordered child support under § 47-4431(c)(1);
(2) To satisfy the default under a federal student loan under § 47-4431(c) (2); and
(3) To satisfy overpayments of unemployment compensation under § 47-4431(c)(3).
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter III - Refund Offset › § 47–4436. Applicability in certain cases

§ 47–4436. Applicability in certain cases.
(a) The provisions of this subchapter relating to the offset of tax refunds of individuals who are in arrears with court-ordered child support payments shall apply to income tax refunds issued after September 18, 1982.
(b) The provisions of this subchapter relating to the offset of tax refunds of individuals in default under the federal student loan programs shall apply to income tax refunds issued for tax years 1987 and thereafter.
(c) The provisions of this section relating to an offset of tax refunds of individuals who received overpayments of unemployment compensation shall apply to income tax refunds issued for Tax Year 1993 and subsequent years.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter III - Refund Offset › § 47–4437. Right of appeal to Superior Court

§ 47–4437. Right of appeal to Superior Court.
A person aggrieved by a final determination of the Mayor in accordance with this subchapter may, within 6 months from the date of the determination, 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 47-3306 through 47-3308.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter III - Refund Offset › § 47–4438. Priority

§ 47–4438. Priority.
The offset of a tax refund against the delinquent taxes for which a taxpayer is liable shall have priority over the offset of a tax refund requested by the United States.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter III - Refund Offset › § 47–4439. Other methods not precluded

§ 47–4439. Other methods not precluded.
The collection remedy under this subchapter shall be in addition to, and not in substitution for, any other remedy available by law.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter III - Refund Offset › § 47–4440. Reciprocal refund offset

§ 47–4440. Reciprocal refund offset.
(a) The chief taxing official of a state, local, or municipal government may certify to the Mayor the existence of a tax debt and request that the Mayor withhold a refund due to a taxpayer to satisfy the debt owed by the taxpayer to the requesting state, local, or municipal government.
(b) A request under subsection (a) of this section shall not be honored unless the state, local, or municipal government provides a reciprocal right of credit to the District of Columbia.
(c) Certification of a tax debt shall include:
(1) The full name and current address of the taxpayer;
(2) The taxpayer’s social security number or federal identification number;
(3) The amount of the debt, including a detailed statement showing tax, interest, and penalty for each taxable period; and
(4) A statement that all rights to administrative remedies or appeals have been exhausted or lapsed and that the assessment of tax, interest, and penalty is final and enforceable.
(d) Upon receipt of a request under subsection (a) of this section, the Mayor shall notify the taxpayer (and in the case of a refund of a tax imposed upon the income of individuals, a spouse (or domestic partner) with whom the taxpayer filed a joint return). The notice shall include a copy of the certification by the chief taxing official of the requesting state, local, or municipal government.
(e) The Mayor may enter into agreements with the chief taxing official of a state, local or municipal government with respect to the operation of this section, including safeguards against the disclosure or inappropriate use of any information which personally identifies the taxpayer.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 14, 2007, D.C. Law 16-292, § 2(h), 54 DCR 1080.)
Section References
This section is referenced in § 47-4431.
Effect of Amendments
D.C. Law 16-292 substituted “spouse (or domestic partner)” for “spouse”.