District of Columbia Statutes

§ 31-2502.04 — Cessation of business.

District of Columbia § 31-2502.04
JurisdictionDistrict of Columbia
Title 31Insurance and Securities.
Ch. 25Fire, Casualty, and Marine Insurance.
Subch. IIPowers and Duties of the Commissioner.

This text of District of Columbia § 31-2502.04 (Cessation of business.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
D.C. Code § 31-2502.04 (2026).

Text

If a company shall cease to do business in the District, it shall thereupon make report to the Commissioner of the taxable premiums collected which have not been reported prior to the date of the cessation of business, and shall forthwith pay to the Collector of Taxes of the District, through the Commissioner, a tax thereon computed according to law. If a company fails or refuses to make such a report or to pay the tax imposed upon it as required by law, it shall be liable to the District for the amount of such taxes, plus a penalty of 8 per centum per month for each month or part thereof during which such taxes remain unpaid.

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Legislative History

Oct. 9, 1940, 54 Stat. 1067, ch. 792, ch. II, § 4; May 21, 1997, D.C. Law 11-268, § 10(r)(2), 44 DCR 1730

Nearby Sections

15
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District of Columbia § 31-2502.04, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/31-2502.04.