Refund of tax erroneously or illegally collected.
Effective Mar 22, 2023Jan. 24, 1934, 48 Stat. 319, § 44; as added July 24, 1982, D.C. Law 4-131,§ 303, 29 DCR 2418; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959; Mar. 22, 2023, D.C. Law 24-332, § 5
- (a) If any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the OTR Director for such refund within 3 years from the payment of the tax.
- (b) The application shall be made by the person upon whom the tax was imposed and who has actually paid the tax.
- (c) Application for a refund under this section shall be deemed an application for a revision of tax, penalty, or interest and the OTR Director may receive evidence on the application. After making a determination of whether the refund shall be made, the OTR Director shall notify the applicant of the determination.
History
Jan. 24, 1934, 48 Stat. 319, § 44
as added July 24, 1982, D.C. Law 4-131,§ 303, 29 DCR 2418
May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959
Mar. 22, 2023, D.C. Law 24-332, § 5
Prior Codifications
1981 Ed., § 25-909.
Section References
This section is referenced in § 25-910.