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D.C. Law Library
Code of the District of Columbia
Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 15. Taxation of Personal Property.
Subchapter II. Procedure.
§ 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed]

Code of the District of Columbia

§ 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed]

Repealed.

(Feb. 28, 1987, D.C. Law 6-212, § 13, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(s)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1532.

Editor's Notes

Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”

§ 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed]

§ 47–1533. Appeal from assessment or denial of claim for refund.

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