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Code of the District of Columbia

Chapter 39

Toll Telecommunication Service Tax.

47-3901Definitions.47-3902Imposition of tax.47-3903Deductions.47-3904Exemptions.47-3905Returns and payment of tax.47-3906Alternate method of reporting.47-3907Credit.47-3908Authority of Mayor to determine tax; deficiencies in tax.47-3909Compromises.Repealed 47-3910Closing agreements.Repealed 47-3911Testimony; production of books and records.Repealed 47-3912Interest and penalties.Repealed 47-3913Jeopardy assessments.Repealed 47-3914Assessment; collection; deadline; fraudulent returns; extensions.Repealed 47-3915Overpayment; credit or refund; time for filing; interest.Repealed 47-3916Lien for taxes.Repealed 47-3917Secrecy of returns.Repealed 47-3918Personal debt liability; priority; collection; “person” defined.Repealed 47-3919Rulemaking authority.47-3920Effect of repealers and amendments.47-3921Applicability.47-3922Special rules for mobile telecommunications services.