D.C. Code § 47-2763
Any feepayer who fails to file a return or pay the sports facilities fee due, as required by § 47-2762, shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42 (except §§ 47-4211(b)(1)(B), 47-4214, and 47-4215), Chapter 43, and Chapter 44 of this title.
Apr. 8, 2005, D.C. Law 15-320, § 110(f), 52 DCR 1757
Mar. 2, 2007, D.C. Law 16-191, § 80, 53 DCR 6794
Dec. 24, 2013, D.C. Law 20-61, § 8012, 60 DCR 12472
Dec. 6, 2025, D.C. Law 26-55, § 7042(b)(4)
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
Section 8011 of D.C. Law 20-61 provided that Subtitle B of Title VIII of the act may be cited as the “Capital Capacity Expansion Act of 2013”.
For temporary (90 days) amendment of this section, see § 8012 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
For temporary (90 days) amendment of this section, see § 8012 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 day) amendment of section, see § 12 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
For temporary (90 days) amendment of this section, see § 7042(b)(4) of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).
For temporary (90 days) amendment of this section, see § 7042(b)(4) of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).
The 2013 amendment by D.C. Law 20-61 rewrote the section.
D.C. Law 16-191 substituted “of this title” for “ of this title ” following “Chapter 43”.