District of Columbia Statutes
§ 47-5108 — Liability.
District of Columbia § 47-5108
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 51Individual Taxpayer Health Insurance Responsibility Requirement.
This text of District of Columbia § 47-5108 (Liability.) 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 § 47-5108 (2026).
Text
A taxpayer who fails to pay the District of Columbia shared responsibility payment imposed by § 47-5103 shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18 , Chapter 41 , Chapter 42 , Chapter 43 , and Chapter 44 of this title.
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Nearby Sections
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§ 47-1001
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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 § 47-5108, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-5108.