District of Columbia § 47-2318 Refund for erroneous or illegal collection.

District of Columbia Statutes

§ 47-2318 — Refund for erroneous or illegal collection.

District of Columbia § 47-2318

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

Ch. 23Motor Fuel Tax.

Subch. IGeneral Provisions.

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Bluebook

D.C. Code § 47-2318 (2026).

Text

Where any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the Mayor for such refund within 3 years from the payment thereof. Such application must be made by the person upon whom such tax was imposed and who has actually paid the tax. Application for a refund as herein provided shall be deemed an application for a revision of tax, penalty, and/or interest complained of and the Mayor may receive evidence with respect thereto. After making his determination of whether any refund shall be made, the Mayor shall give notice thereof to the applicant.

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Where any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the Mayor for such refund within 3 years from the payment thereof. Such application must be made by the person upon whom such tax was imposed and who has actually paid the tax. Application for a refund as herein provided shall be deemed an application for a revision of tax, penalty, and/or interest complained of and the Mayor may receive evidence with respect thereto. After making his determination of whether any refund shall be made, the Mayor shall give notice thereof to the applicant.

Legislative History

Apr. 23, 1924, 43 Stat. 106, ch. 131, § 21; as added Mar. 4, 1981, D.C. Law 3-128, § 11(i), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575