District of Columbia § 47-1276 Appeals.

District of Columbia Statutes

§ 47-1276 — Appeals.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 12D Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment.

(a)An ICF-IDD may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1277 , by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:

(1)An annual assessment under § 47-1273 ;

(2)A determination or redetermination of an assessment based on an audit of information under § 47-1275 ; or

(3)An imposition of interest or administrative penalties under § 47-1274 .

(b)The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; § 2-501 et seq.), and pursuant

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(a) An ICF-IDD may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1277 , by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:

(1) An annual assessment under § 47-1273 ;

(2) A determination or redetermination of an assessment based on an audit of information under § 47-1275 ; or

(3) An imposition of interest or administrative penalties under § 47-1274 .

(b) The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; § 2-501 et seq.), and pursuant to the rules of the Office of Administrative Hearings.

(c) Before filing an appeal pursuant to subsection (a) of this section, the ICF-IDD shall pay the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.

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