Subchapter
Procedure
- D.C. Code § 47-1521— Definitions
- D.C. Code § 47-1522— Levy of annual tax on personal property
- D.C. Code § 47-1523— Reporting requirement; valuation of property
- D.C. Code § 47-1524— Form of tax return; filing; extensions
- D.C. Code § 47-1525— Filing returns; notice to party; records; examination
- D.C. Code § 47-1526— Assessment; collection; deadline; fraudulent returns; extensions
- D.C. Code § 47-1527— Failure to file or fraudulent return; collection and enforcement
- D.C. Code § 47-1528— Deficiency; request for hearing
- D.C. Code § 47-1529— Acceleration of due date; distraint of taxpayer’s property
- D.C. Code § 47-1530— Personal debt liability; priority; collection; “person” defined
- D.C. Code § 47-1531— Failure to file; fraudulent return; penalties and interest
- D.C. Code § 47-1532— Overpayment; credit or refund; time for filing; interest
- D.C. Code § 47-1533— Appeal from assessment or denial of claim for refund
- D.C. Code § 47-1534— Violations; penalties; prosecutions
- D.C. Code § 47-1535— Rules; powers of Mayor
- D.C. Code § 47-1536— Enforcement