District of Columbia § 47-2319 Judicial review.

District of Columbia Statutes

§ 47-2319 — Judicial review.

District of Columbia § 47-2319

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

Ch. 23Motor Fuel Tax.

Subch. IGeneral Provisions.

This text of District of Columbia § 47-2319 (Judicial review.) 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 § 47-2319 (2026).

Text

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 in § 47-2316 , may within 6 months from the date of assessment of the deficiency, 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 and 47-3304 as amended.

Free access — add to your briefcase to read the full text and ask questions with AI

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 in § 47-2316 , may within 6 months from the date of assessment of the deficiency, 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 and 47-3304 as amended.

Legislative History

Apr. 23, 1924, 43 Stat. 106, ch. 131, § 22; 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