District of Columbia Statutes

§ 47-5108 — Liability.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 51 Individual Taxpayer Health Insurance Responsibility Requirement.
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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