Collections
Code of the District of Columbia

II

Procedure.

47-1521Definitions.47-1522Levy of annual tax on personal property.47-1523Reporting requirement; valuation of property.47-1524Form of tax return; filing; extensions.47-1525Filing returns; notice to party; records; examination.Repealed 47-1526Assessment; collection; deadline; fraudulent returns; extensions.Repealed 47-1527Failure to file or fraudulent return; collection and enforcement.47-1528Deficiency; request for hearing.47-1529Acceleration of due date; distraint of taxpayer’s property.Repealed 47-1530Personal debt liability; priority; collection; “person” defined.Repealed 47-1531Failure to file; fraudulent return; penalties and interest.Repealed 47-1532Overpayment; credit or refund; time for filing; interest.Repealed 47-1533Appeal from assessment or denial of claim for refund.47-1534Violations; penalties; prosecutions.Repealed 47-1535Rules; powers of Mayor.47-1536Enforcement.Repealed