Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.
D.C. Code § 47-3306
Refund of erroneous collections
Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 7; May 16, 1938, 52 Stat. 374, ch. 223, § 8; July 29, 1970, 84 Stat. 574, Pub
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.