Deficiency in tax.
The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312. Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
Annotations
May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 611 July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1 July 29, 1970, 84 Stat. 570, 581, Pub. L. 91-358, title I, §§ 155(a), 161(d)(1) Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243 Oct. 5, 1985, D.C. Law 6-42, § 443, 32 DCR 4450 Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 Dec. 7, 2004, D.C. Law 15-217, § 4(e), 51 DCR 9126 For temporary (90 day) amendment of section, see § 3(e) 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(e) 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 subsecs. (a) and (b). 1973 Ed., § 47-2810. 1981 Ed., § 47-2410. This section is referenced in § 47-2413.
Sourced from the DC Council Open Law Library (public domain).
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