§ 47-2753Title 47
Enforcement.
Any feepayer who fails to file a return for or pay the fee due as required by § 47-2752 shall be subject to the same enforcement provisions and administrative provisions applicable to the fee as provided under Chapter 18 and Chapter 41 of this title, but the period of limitations upon assessment and collection shall be determined by § 47-4301.
Annotations
June 14, 1994, D.C. Law 10-128, § 303, 41 DCR 2096 Sept. 28, 1994, D.C. Law 10-189, § 2(c), 41 DCR 5357 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 Mar. 24, 1998, D.C. Law 12-81, § 59(i), 45 DCR 745 June 9, 2001, D.C. Law 13-305, § 406(uu), 48 DCR 334 Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.” D.C. Law 13-305 substituted “Chapter 18 and Chapter 41 of this title, but the period of limitations upon assessment and collection shall be determined by § 47-4301” for “Chapter 18 of this title”. 1981 Ed., § 47-2753.
Sourced from the DC Council Open Law Library (public domain).
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