Determination of deficiencies.

If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.

Annotations

May 27, 1949, 63 Stat. 119, ch. 146, title I, § 139
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
Dec. 7, 2004, D.C. Law 15-217, § 4(c), 51 DCR 9126
For temporary (90 day) amendment of section, see § 3(c) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
For temporary (90 day) amendment of section, see § 3(c) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
D.C. Law 15-217 rewrote the section.
1973 Ed., § 47-2616.
1981 Ed., § 47-2019.
This section is referenced in § 47-2007, § 47-2021, and § 47-2213.

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.