Collection of tax; liens; jeopardy assessments; distraint.

Repealed. Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.” Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Annotations

May 27, 1949, 63 Stat. 118, ch. 146, title I, § 133
July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 406(ff)(2), 48 DCR 334
1973 Ed., § 47-2610.
1981 Ed., § 47-2013.

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