District of Columbia Statutes
§ 47-2609 — Liability for failure to pay tax.
District of Columbia § 47-2609
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 26Insurance Companies.
This text of District of Columbia § 47-2609 (Liability for failure to pay tax.) 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 § 47-2609 (2026).
Text
If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.
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Related
Internal Revenue Service v. District of Columbia (In Re WPG, Inc.)
282 B.R. 66 (District of Columbia, 2002)
District of Columbia v. Samuel M. Greenbaum, Trustee in Bankruptcy
223 F.2d 633 (D.C. Circuit, 1955)
District of Columbia Redevelopment Land Agency v. Eleven Parcels of Land In Squares 2662, 2665, 2666, 2670, 2674, 2837, 2849, 2860, 2866
589 F.2d 628 (D.C. Circuit, 1978)
Pearlstein v. Small Business Administration
27 B.R. 153 (District of Columbia, 1982)
WPG, Inc. v. Internal Revenue Service (In re WPG, Inc.)
266 B.R. 773 (District of Columbia, 2001)
No. 77-1966
589 F.2d 628 (D.C. Circuit, 1978)
Legislative History
Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 47-2609, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-2609.