Subchapter
Limitations
- D.C. Code § 47-4301— Periods of limitation
- D.C. Code § 47-4302— Limitation on collection
- D.C. Code § 47-4303— Suspension of running of period of limitation
- D.C. Code § 47-4304— Limitations on credit or refund
- D.C. Code § 47-4304.01— Defined tax credit related to IRS income adjustments