Appeals.
Except as provided in § 47-4312, any person, (1) aggrieved by a final determination of tax, or (2) aggrieved by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2410), may, within 6 months from the date of the final determination or from the date of denial of the 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
May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 614 Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 Dec. 7, 2004, D.C. Law 15-217, § 4(g), 51 DCR 9126 For temporary (90 day) amendment of section, see § 3(g) 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(g) 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 substituted “Except as provided in § 47-4312, any” for “Any”. 1981 Ed., § 47-2413.
Sourced from the DC Council Open Law Library (public domain).
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