§ 25-910Title 25

Judicial review of tax determination or denial of refund claim.

A person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined in § 25-909) may, within 6 months from the date of assessment of the deficiency or from the date of the denial of a claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.

Annotations

Jan. 24, 1934, 48 Stat. 319, § 45
as added July 24, 1982, D.C. Law 4-131,§ 303, 29 DCR 2418
May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959
1981 Ed., § 25-910.

Source XML

Sourced from the DC Council Open Law Library (public domain).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.