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  2. U.S. State Codes
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  4. District-of-Columbia
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  6. Title 47 - Taxation, Licens...
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  8. Chapter 18 - Income and Fra...
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  10. Subchapter XII - Assessment and Collection; Tim...


Subchapter XII - Assessment and Collection; Time of Payment.


  • § 47–1812.01. General duties of Mayor.
  • § 47–1812.02. Records and statements.
  • § 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed]
  • § 47–1812.04. Duty of Mayor to make return.
  • § 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof.
  • § 47–1812.06. Jeopardy assessment. [Repealed]
  • § 47–1812.07. Payment of tax.
  • § 47–1812.08. Withholding of tax.
  • § 47–1812.09. Lien liability. [Repealed]
  • § 47–1812.10. Period of limitation upon assessment and collection. [Repealed]
  • § 47–1812.11. Credits and refunds for overpayments. [Repealed]
  • § 47–1812.11a. Tax check-off. [Repealed]
  • § 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off.
  • § 47–1812.11c. New Columbia Statehood Fund tax check-off
  • § 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off.
  • § 47–1812.12. Closing agreements. [Repealed]
  • § 47–1812.13. Compromises. [Repealed]
  • § 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.
  • § 47–1812.15. “Person” defined. [Repealed]
  • § 47–1812.16. Collection by Mayor. [Repealed]
  • § 47–1812.17. Furnishing copy of federal return.
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