District of Columbia § 47-2753 Enforcement.

District of Columbia Statutes

§ 47-2753 — Enforcement.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 27A Special Public Safety Fee.

Any feepayer who fails to file a return for or pay the fee due as required by § 47-2752 shall be subject to the same enforcement provisions and administrative provisions applicable to the fee as provided under Chapter 18 and Chapter 41 of this title , but the period of limitations upon assessment and collection shall be determined by § 47-4301 .

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Legislative History

June 14, 1994, D.C. Law 10-128, § 303, 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-189, § 2(c), 41 DCR 5357; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(i), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(uu), 48 DCR 334