District of Columbia § 47-4422 Period of lien.

District of Columbia Statutes

§ 47-4422 — Period of lien.

District of Columbia § 47-4422

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

Ch. 44Collections.

Subch. IILiens.

This text of District of Columbia § 47-4422 (Period of lien.) 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 § 47-4422 (2026).

Text

The lien imposed by § 47-4421 shall be deemed to have arisen at the time the assessment is made, or if the tax return is not timely filed, on the due date of the tax return, and shall continue until the liability for the amount assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable; provided, that:

(1)A lien for the tax imposed by Chapter 20 of this title or § 47-1812.08 shall arise on the due date of the tax return; and

(2)A lien for the taxes imposed by Chapter 37 of this title shall arise on the date of death.

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The lien imposed by § 47-4421 shall be deemed to have arisen at the time the assessment is made, or if the tax return is not timely filed, on the due date of the tax return, and shall continue until the liability for the amount assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable; provided, that:

(1) A lien for the tax imposed by Chapter 20 of this title or § 47-1812.08 shall arise on the due date of the tax return; and

(2) A lien for the taxes imposed by Chapter 37 of this title shall arise on the date of death.