https://openjurist.org/state-code/dc/47/toc/42.III
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Title 47 — Taxation, Licensing, Permits, Assessments, and Fees
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Interest and Penalties
Subchapter
Waiver and Abatement
D.C. Code § 47-4221
— Waiver of penalty — reasonable cause
D.C. Code § 47-4222
— Abatements — tax, interest, and penalty