Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.

History

Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 7

May 16, 1938, 52 Stat. 374, ch. 223, § 8

July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(g)

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

Prior Codifications

1973 Ed., § 47-2407.

1981 Ed., § 47-3306.

Section References

This section is referenced in § 25-910, § 42-1114, § 47-914, § 47-1512, § 47-1533, § 47-2021, § 47-2413, § 47-4437, and § 50-2201.22.

Cross References

Transfer tax on real property, appeal and judicial review, see § 47-914.

Traffic regulation, excise tax appeals, see § 50-2201.22.

Taxation of personal property, rolling stock, appeals, see § 47-1512.

Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533.

Recordation tax on deeds, deficiency assessment appeal, see § 42-1114.

Real property assessment and tax, taxable real estate, new structures, improvements, complaints, see § 47-829.

Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01.

Gross sales tax, appeals, see § 47-2021.

Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431.

Cigarette tax, appeals, see § 47-2413.

Alcoholic beverage control, tax appeals, see § 25-910.