District of Columbia § 47-433 Definitions.

District of Columbia Statutes

§ 47-433 — Definitions.

District of Columbia § 47-433

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

Ch. 4Collection and Disbursement of Taxes.

Subch. IIIReciprocal Recovery of Taxes.

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Bluebook

D.C. Code § 47-433 (2026).

Text

For purposes of this subchapter:

(1)The term “taxes” means:

(A)Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;

(B)Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or

(C)Any interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432 .

(2)The term “state” means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.

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For purposes of this subchapter:

(1) The term “taxes” means:

(A) Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;

(B) Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or

(C) Any interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432 .

(2) The term “state” means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.