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us-dc/statute/47/chapter-18/subchapter-xii — Assessment and Collection; Time of Payment. · Axiom
Axiom
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District of Columbia
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Statutes
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Title 47
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§ chapter-18
Assessment and Collection; Time of Payment.
21 sections
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.
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.
47-1812.07
Payment of tax.
47-1812.08
Withholding of tax.
47-1812.09
Lien liability.
47-1812.10
Period of limitation upon assessment and collection.
47-1812.11
Credits and refunds for overpayments.
47-1812.11a
Tax check-off.
47-1812.11b
Public Fund for Drug Prevention and Children at Risk 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.
47-1812.13
Compromises.
47-1812.14
Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.
47-1812.15
“Person” defined.
47-1812.16
Collection by Mayor.
47-1812.17
Furnishing copy of federal return.
