Chapter 1B. Crediting of Tax Refunds Against Delinquent Taxes. [Repealed].

§ 47–171. Definitions. [Repealed]

Repealed.

(June 14, 1994, D.C. Law 10-128, § 201, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(b), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-171.

Editor's Notes

Mayor authorized to issue rules: Section 208 of D.C. Law 10-128 provided that the Mayor may issue rules, pursuant to subchapter I of Chapter 5 of Title 2, necessary for the proper administration of this chapter.

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”

§ 47–172. Crediting a tax refund. [Repealed]

Repealed.

§ 47–173. Multiple party returns. [Repealed]

Repealed.

§ 47–174. Priority over intercepts. [Repealed]

Repealed.

§ 47–175. Notice; protest. [Repealed]

Repealed.

§ 47–176. Remedy not exclusive. [Repealed]

Repealed.