No suit shall be filed to enjoin the assessment or collection by the District of Columbia or any of its officers, agents, or employees of any tax.

History

Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 10

May 16, 1938, 52 Stat. 375, ch. 223, § 8

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

Prior Codifications

1973 Ed., § 47-2410.

1981 Ed., § 47-3307.

Section References

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

Cross References

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

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, new buildings, complaints and appeals, see § 47-830.

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.