District of Columbia § 47-4303 Suspension of running of period of limitation.

District of Columbia Statutes

§ 47-4303 — Suspension of running of period of limitation.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 43 Administration.·Subch. I Limitations.

The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended:

(1)Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and

(2)Beginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus:

(i)For assessment, 60 days thereafter; and

(ii)For collection, 6 months thereafter.

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The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended:

(1) Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and

(2) Beginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus:

(i) For assessment, 60 days thereafter; and

(ii) For collection, 6 months thereafter.

District of Columbia § 47-4303 (Suspension of running of period of limitation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(k), 51 DCR 9126; Oct. 22, 2015, D.C. Law 21-36, § 7082(a), 62 DCR 10905