In the interpretation of this chapter, unless the context indicates a different meaning:
(1) The term “tax” means the tax or taxes mentioned in this chapter.
(2) The term “appeal” means the appeal provided in this chapter.
(3) The term “Mayor” means the Mayor of the District of Columbia or his duly authorized representative or representatives.
(4) The term “District” means the District of Columbia.
(5) The term “person” includes any individual, firm, copartnership, joint venture, association, corporation (domestic or foreign), trust, estate, or receiver.
(6) The term “Court” means the Superior Court of the District of Columbia, unless the context indicates otherwise.
(7) The term “Assessor” means the Assessor of the District of Columbia.
(8) Repealed.
§ 47–3302. Retirement of Judge of District of Columbia Tax Court.
(a) The judge of the District of Columbia Tax Court may hereafter retire (1) after having served as a judge of such Court for a period or periods aggregating 20 years or more, whether continuously or not, (2) after having served as a judge of such Court for a period or periods aggregating 10 years or more, whether continuously or not, and having attained the age of 70 years, or (3) after having a permanent disability that prevents performance of his duties, regardless of age or length of service. Such judge may retire for disability by furnishing to the Commissioner of the District of Columbia a certificate of disability signed by the Chief Judge of the United States District Court for the District of Columbia. The judge who retires under this section shall receive annually in monthly installments, during the remainder of his life, a sum equal to such proportion of the salary received by such judge at the time of such retirement as a total of his aggregate years of service bears to the period of 30 years, the same to be paid in the same manner as the salary of such judge. In no event shall the sum received by such judge hereunder be in excess of the salary of such judge at the time of such retirement. In computing the years of service under this section, service in the Board of Tax Appeals for the District of Columbia shall be included whether or not such service be continuous.
(b) The term “retire” as used in this section means and includes retirement, resignation, or failure of reappointment upon the expiration of the term of office of incumbent.
§ 47–3303. Appeal from assessment; hearing and decision.
Any person aggrieved by any assessment by the District of any personal property, inheritance, estate, business privilege, income and franchise, sales, alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor-vehicle fuel tax or taxes, or penalties thereon, may within 6 months after the date of such assessment appeal from the assessment to the Superior Court of the District of Columbia; provided, that such person shall first pay such tax together with penalties and interest due thereon to the D.C. Treasurer. The mailing to the taxpayer of a statement of taxes due shall be considered notice of assessment with respect to the taxes. The Court shall hear and determine all questions arising on appeal and shall make separate findings of fact and conclusions of law, and shall render its decision in writing. The Court may affirm, cancel, reduce, or increase the assessment.
§ 47–3304. Review by Court; finality of decision; modification or reversal.
(a) Decisions of the Superior Court in civil tax cases are reviewable in the same manner as other decisions of the court in civil cases tried without a jury. The District of Columbia Court of Appeals has the power to affirm, modify, or reverse the decision of the Superior Court with or without remanding the case for hearing.
(b) The decision of the Superior Court shall become final:
(1) Upon the expiration of the time allowed for filing a petition for review, if no petition is filed within that time;
(2) Upon the expiration of time allowed for filing a petition for certiorari if the decision of the Superior Court has been affirmed on appeal, the appeal has been dismissed, or no petition for certiorari has been filed;
(3) Upon denial of a petition for certiorari if the decision of the Superior Court has been affirmed on appeal or the appeal has been dismissed; or
(4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if that Court has affirmed the decision of the Superior Court or dismissed the petition for review.
(c) If the Supreme Court directs that the decision of the Superior Court be modified or reversed, the decision rendered in accordance with the Supreme Court’s mandate shall become final upon the expiration of 30 days from the time it was rendered unless within that time either the District or the taxpayer has instituted proceedings to have the decision corrected to accord with the mandate, in which event the decision of the Superior Court shall become final when so corrected.
(d) If the decision of the Superior Court is modified or reversed by the District of Columbia Court of Appeals and if (1) the time allowed for filing a petition for certiorari has expired and no such petition has been filed, (2) the petition for certiorari has been denied, or (3) the decision of the District of Columbia Court of Appeals has been affirmed by the Supreme Court, then the decision of the Superior Court rendered in accordance with the mandate of the District of Columbia Court of Appeals shall become final upon the expiration of 30 days from the time the decision of the Superior Court was rendered, unless within that time either the District or the taxpayer has instituted proceedings to have the decision corrected so that it will accord with the mandate, in which event the decision of the Superior Court shall become final when corrected.
(e) If the Supreme Court orders a rehearing, or if the case is remanded by the District of Columbia Court of Appeals for rehearing and if (1) the time allowed for filing of a petition for certiorari has expired and no petition has been filed, (2) the petition for certiorari has been denied, or (3) the decision of the District of Columbia Court of Appeals has been affirmed by the Supreme Court; then the decision of the Superior Court rendered upon such rehearing shall become final in the same manner as though no prior decision had been rendered.
(f) As used in this section, the term “mandate”, in case a mandate has been recalled prior to the expiration of 30 days from the date of issuance, means the final mandate.
§ 47–3305. Appeals of real estate assessments.
(a) [Repealed].
(b) [Repealed].
(c) [Repealed].
(d) Any person aggrieved by a reassessment or redistribution made pursuant to § 47-834, may within 6 months after notice of such reassessment or redistribution, appeal from such reassessment or redistribution in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304.
(e) If BNA and BNAW are aggrieved by any assessment of real property tax, penalty, and interest on the subject real property made in pursuance of § 47-845.01(h), BNA and BNAW may within 6 months after notice of said assessment, appeal from the assessment in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304.
§ 47–3306. Refund of erroneous collections.
Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.
§ 47–3307. Certain suits forbidden.
No suit shall be filed to enjoin the assessment or collection by the District of Columbia or any of its officers, agents, or employees of any tax.
§ 47–3308. Manner of serving notices.
Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, addressed to such person at the address given in any return filed by him, or, if no return has been filed, then to his last-known address. The proof of mailing of any notice mentioned in this chapter shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which must be determined under the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice.
§ 47–3309. Reference by Mayor to the Superior Court.
In any matter affecting taxation, the determination of which is by law left to the discretion of the Mayor, the Mayor may, if he so elects, refer such matter to the Superior Court to make findings of fact and submit recommendations, such findings of fact and recommendations, if any, to be advisory only and not binding on the Mayor, and shall be without prejudice to the Mayor to make such further and other inquiry and investigation concerning such matter as he in his discretion shall consider necessary or advisable.
§ 47–3310. Overpayments; refund; appeal.
(a) Where there has been an overpayment of any tax, the amount of the overpayment shall be refunded to the taxpayer. No refund (other than inheritance and estate taxes) shall be allowed after 2 years from the date the tax is paid unless the taxpayer files a claim before the expiration of that period. The amount of refund of taxes (other than inheritance and estate taxes) shall not exceed the portion of the tax paid during the 2 years immediately preceding the filing of the claim or, if no claim is filed, then the 2 years immediately preceding the allowance of the refund. No refund of inheritance and estate taxes shall be allowed after 3 years from the date the tax is paid unless the taxpayer files a claim before the expiration of that period. The amount of refund of inheritance and estate taxes shall not exceed the portion of the tax paid during the 3 years immediately preceding the filing of the claim or, if no claim is filed, then during the 3 years immediately preceding the allowance of the refund. Every claim for refund must be in writing under oath, must state the specific grounds on which it is founded, and must be filed with the Mayor. If the Mayor disallows all or any part of the refund claim, he shall notify the taxpayer by registered or certified mail. After receiving notice of disallowance, if the claim is acted upon within 6 months of filing, or after the expiration of 6 months from the date of filing if the claim is not acted upon, the taxpayer may appeal as provided in §§ 47-3303 and 47-3304 of this title. This subsection does not apply to real estate taxes, alcoholic beverage tax, motor-vehicle fuel tax or to the taxes imposed by Chapter 18 of this title, or by Chapters 20 and 22 of this title, refunds of which are otherwise provided for by law.
(b) In any proceeding under this title the Superior Court has jurisdiction to determine whether there has been any overpayment of tax and to order that any overpayment be credited or refunded to the taxpayer, if a timely refund claim has been filed.
(c) Any other provision of law to the contrary notwithstanding, if it is determined by the Mayor or by the Superior Court that there has been an overpayment of any tax, whether as a deficiency or otherwise, interest shall be allowed and paid on the overpayment at the rate of 6% per annum from the date the overpayment was paid until the date of refund except:
(1) Interest shall be allowed and paid only from the date of filing a claim for refund or a petition to the Superior Court, as the case may be, on that part of any overpayment that was not assessed and then paid as a deficiency or as additional tax; and
(2) Interest shall be allowed and paid only up to 6 years from the date the vendor filed with the Mayor the bond or prepayment with surety approved by the Mayor on the part of any overpayment that was a bond or prepayment with surety approved by the Mayor, as required by § 26a(d) (1) of A Regulation Governing Vending Businesses in Public Space (Reg. 74-39; 24 DCMR 524.7), except no interest shall be allowed and paid for any months after December 31, 1993.
(d) For purposes of this section, any interest or penalties paid by the taxpayer in connection with an overpayment of tax shall be deemed to be a part of the overpayment of tax.
