Appeals.
Any 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 under § 47-2019) may, within 6 months from the date of final determination 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. If it is determined by the Mayor or by the Superior Court that any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid on the overpayment of tax at the rate provided for in § 47-3310(c) per annum from the date the overpayment was paid until the date of refund.
Annotations
May 27, 1949, 63 Stat. 120, ch. 146, title I, § 141 July 29, 1970, 84 Stat. 581, Pub. L. 91-358, title I, § 161(d)(3) Sept. 13, 1980, D.C. Law 3-92, § 201(d), 27 DCR 3390 July 24, 1982, D.C. Law 4-131, §§ 209, 29 DCR 2418 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 1973 Ed., § 47-2618. 1981 Ed., § 47-2021.
Sourced from the DC Council Open Law Library (public domain).
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