Collections
Code of the District of Columbia

XII

Assessment and Collection; Time of Payment.

47-1812.01General duties of Mayor.47-1812.02Records and statements.47-1812.03Examination of books and witnesses; failure to obey summons or permit examination; prosecutions.Repealed 47-1812.04Duty of Mayor to make return.47-1812.05Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof.47-1812.06Jeopardy assessment.Repealed 47-1812.07Payment of tax.47-1812.08Withholding of tax.47-1812.09Lien liability.Repealed 47-1812.10Period of limitation upon assessment and collection.Repealed 47-1812.11Credits and refunds for overpayments.Repealed 47-1812.11aTax check-off.Repealed 47-1812.11bTax-Payer Support for Afterschool Programs for At-Risk Students tax check-off.47-1812.11cNew Columbia Statehood Fund tax check-off 47-1812.11dAnacostia River Clean Up and Protection Fund tax check-off.47-1812.12Closing agreements.Repealed 47-1812.13Compromises.Repealed 47-1812.14Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.47-1812.15“Person” defined.Repealed 47-1812.16Collection by Mayor.Repealed 47-1812.17Furnishing copy of federal return.