The Mayor of the District of Columbia is authorized to refund any license fee or tax, or portion thereof, erroneously paid or collected under this chapter.
(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 51; July 1, 1932, 47 Stat. 563, ch. 366; Apr. 30, 1988, D.C. Law 7-104, § 43(j), 35 DCR 147 ; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 ; Mar. 22, 2023, D.C. Law 24-333, § 5(b), 70 DCR 1524 .)
Prior Codifications
1981 Ed., § 47-2849.
1973 Ed., § 47-2350.
Section References
This section is referenced in § 1-321.02 .
Cross References
Mayor, Council and other offices, application of certain sections to boards, commissions and committees, see § 1-321.02 .
Real property tax sales, refunds, see §§ 47-1317 to 47-1319 .
Applicability
Section 7286 of D.C. Law 25-217 amended section 9 of D.C. Law 24-333 making the repeal of this section by section 5(b) of D.C. Law 24-333 applicable as of October 1, 2025.
Applicability of D.C. Law 24-333 : § 9 of D.C. Law 24-333 provided that the repeal of this section by § 5(b) of D.C. Law 24-333 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
