Subchapter
Assessment and Collection; Time of Payment
- D.C. Code § 47-1812.01— General duties of Mayor
- D.C. Code § 47-1812.02— Records and statements
- D.C. Code § 47-1812.03— Examination of books and witnesses; failure to obey summons or permit examination; prosecutions
- D.C. Code § 47-1812.04— Duty of Mayor to make return
- D.C. Code § 47-1812.05— Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof
- D.C. Code § 47-1812.06— Jeopardy assessment
- D.C. Code § 47-1812.07— Payment of tax
- D.C. Code § 47-1812.08— Withholding of tax
- D.C. Code § 47-1812.09— Lien liability
- D.C. Code § 47-1812.10— Period of limitation upon assessment and collection
- D.C. Code § 47-1812.11— Credits and refunds for overpayments
- D.C. Code § 47-1812.11a— Tax check-off
- D.C. Code § 47-1812.11b— Public Fund for Drug Prevention and Children at Risk tax check-off
- D.C. Code § 47-1812.11c— New Columbia Statehood Fund tax check-off
- D.C. Code § 47-1812.11d— Anacostia River Clean Up and Protection Fund tax check-off
- D.C. Code § 47-1812.12— Closing agreements
- D.C. Code § 47-1812.13— Compromises
- D.C. Code § 47-1812.14— Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses
- D.C. Code § 47-1812.15— “Person” defined
- D.C. Code § 47-1812.16— Collection by Mayor
- D.C. Code § 47-1812.17— Furnishing copy of federal return