Chapter
Toll Telecommunication Service Tax
- D.C. Code § 47-3901— Definitions
- D.C. Code § 47-3902— Imposition of tax
- D.C. Code § 47-3903— Deductions
- D.C. Code § 47-3904— Exemptions
- D.C. Code § 47-3905— Returns and payment of tax
- D.C. Code § 47-3906— Alternate method of reporting
- D.C. Code § 47-3907— Credit
- D.C. Code § 47-3908— Authority of Mayor to determine tax; deficiencies in tax
- D.C. Code § 47-3909— Compromises
- D.C. Code § 47-3910— Closing agreements
- D.C. Code § 47-3911— Testimony; production of books and records
- D.C. Code § 47-3912— Interest and penalties
- D.C. Code § 47-3913— Jeopardy assessments
- D.C. Code § 47-3914— Assessment; collection; deadline; fraudulent returns; extensions
- D.C. Code § 47-3915— Overpayment; credit or refund; time for filing; interest
- D.C. Code § 47-3916— Lien for taxes
- D.C. Code § 47-3917— Secrecy of returns
- D.C. Code § 47-3918— Personal debt liability; priority; collection; “person” defined
- D.C. Code § 47-3919— Rulemaking authority
- D.C. Code § 47-3920— Effect of repealers and amendments
- D.C. Code § 47-3921— Applicability
- D.C. Code § 47-3922— Special rules for mobile telecommunications services