1. (a) The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
2. (b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.

History

May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 611

July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1

July 29, 1970, 84 Stat. 570, 581, Pub. L. 91-358, title I, §§ 155(a), 161(d)(1)

Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243

Oct. 5, 1985, D.C. Law 6-42, § 443, 32 DCR 4450

Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Dec. 7, 2004, D.C. Law 15-217, § 4(e), 51 DCR 9126

Emergency Legislation

For temporary (90 day) amendment of section, see § 3(e) 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 day) amendment of section, see § 3(e) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).

Effect of Amendments

D.C. Law 15-217 rewrote subsecs. (a) and (b).

Prior Codifications

1973 Ed., § 47-2810.

1981 Ed., § 47-2410.

Section References

This section is referenced in § 47-2413.