District of Columbia § 47-2021 Appeals.

District of Columbia Statutes

§ 47-2021 — Appeals.

District of Columbia § 47-2021

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 20Gross Sales Tax.

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Bluebook

D.C. Code § 47-2021 (2026).

Text

(a)Any person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2019 ) may, within 6 months from the date of final determination or from the date of the denial of a claim for refund appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , 47-3306 , 47-3307 , and 47-3308 .

(b)If it is determined by the Mayor or by the Superior Court that any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid on the overpayment of tax at the rate provided for in § 47-3310(c) per annum from the date the overpayment was paid until the date o

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(a) Any person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2019 ) may, within 6 months from the date of final determination or from the date of the denial of a claim for refund appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , 47-3306 , 47-3307 , and 47-3308 .

(b) If it is determined by the Mayor or by the Superior Court that any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid on the overpayment of tax at the rate provided for in § 47-3310(c) per annum from the date the overpayment was paid until the date of refund.

Legislative History

May 27, 1949, 63 Stat. 120, ch. 146, title I, § 141; July 29, 1970, 84 Stat. 581, Pub. L. 91-358, title I, § 161(d)(3); Sept. 13, 1980, D.C. Law 3-92, § 201(d), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, §§ 209, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575