2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 33 - Superior Court, Tax Division › § 47–3310. Overpayments; refund; appeal

§ 47–3310. Overpayments; refund; appeal.
(a) Where there has been an overpayment of any tax, the amount of the overpayment shall be refunded to the taxpayer. No refund (other than inheritance and estate taxes) shall be allowed after 2 years from the date the tax is paid unless the taxpayer files a claim before the expiration of that period. The amount of refund of taxes (other than inheritance and estate taxes) shall not exceed the portion of the tax paid during the 2 years immediately preceding the filing of the claim or, if no claim is filed, then the 2 years immediately preceding the allowance of the refund. No refund of inheritance and estate taxes shall be allowed after 3 years from the date the tax is paid unless the taxpayer files a claim before the expiration of that period. The amount of refund of inheritance and estate taxes shall not exceed the portion of the tax paid during the 3 years immediately preceding the filing of the claim or, if no claim is filed, then during the 3 years immediately preceding the allowance of the refund. Every claim for refund must be in writing under oath, must state the specific grounds on which it is founded, and must be filed with the Mayor. If the Mayor disallows all or any part of the refund claim, he shall notify the taxpayer by registered or certified mail. After receiving notice of disallowance, if the claim is acted upon within 6 months of filing, or after the expiration of 6 months from the date of filing if the claim is not acted upon, the taxpayer may appeal as provided in §§ 47-3303 and 47-3304 of this title. This subsection does not apply to real estate taxes, alcoholic beverage tax, motor-vehicle fuel tax or to the taxes imposed by Chapter 18 of this title, or by Chapters 20 and 22 of this title, refunds of which are otherwise provided for by law.
(b) In any proceeding under this title the Superior Court has jurisdiction to determine whether there has been any overpayment of tax and to order that any overpayment be credited or refunded to the taxpayer, if a timely refund claim has been filed.
(c) Any other provision of law to the contrary notwithstanding, if it is determined by the Mayor or by the Superior Court that there has been an overpayment of any tax, whether as a deficiency or otherwise, interest shall be allowed and paid on the overpayment at the rate of 6% per annum from the date the overpayment was paid until the date of refund except:
(1) Interest shall be allowed and paid only from the date of filing a claim for refund or a petition to the Superior Court, as the case may be, on that part of any overpayment that was not assessed and then paid as a deficiency or as additional tax; and
(2) Interest shall be allowed and paid only up to 6 years from the date the vendor filed with the Mayor the bond or prepayment with surety approved by the Mayor on the part of any overpayment that was a bond or prepayment with surety approved by the Mayor, as required by § 26a(d) (1) of A Regulation Governing Vending Businesses in Public Space (Reg. 74-39; 24 DCMR 524.7), except no interest shall be allowed and paid for any months after December 31, 1993.
(d) For purposes of this section, any interest or penalties paid by the taxpayer in connection with an overpayment of tax shall be deemed to be a part of the overpayment of tax.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 14; July 10, 1952, 66 Stat. 546, ch. 649, § 4; June 11, 1960, 74 Stat. 204, Pub. L. 86-507, § 1(56); June 27, 1960, 74 Stat. 224, Pub. L. 86-528, § 1; July 29, 1970, 84 Stat. 580, Pub. L. 91-358, title I, § 161(a)(7); Sept. 13, 1980, D.C. Law 3-92, § 601, 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 402, 29 DCR 2418; May 21, 1988, D.C. Law 7-121, § 3, 35 DCR 2695; Sept. 30, 1993, D.C. Law 10-25, § 114, 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254,§ 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3310.
1973 Ed., § 47-2413.
Section References
This section is referenced in § 10-1103.04a, § 47-811.02, and § 47-2021.
Cross References
Certified mail return receipts as prima facie evidence of delivery, see § 14-506.
Gross sales tax, appeals, interest on overpayment, see § 47-2021.
References in Text
“This title”, referred to in subsection (b), is title IX of Act August 17, 1937, ch. 690, 50 Stat. 692, as added Act May 16, 1938, ch. 223, 52 Stat. 370.
Editor's Notes
Applicability of 1980 amendment to refunds: Section 602 of the Act of September 13, 1980, D.C. Law 3-92, provided that the provisions of the 1980 amendment to this section shall apply only with respect to refunds for which both the claims for refund were filed and the liability for refund was determined (either by court action or administratively) after July 1, 1980.