Chapter 39. Toll Telecommunication Service Tax. § 47–3901. Definitions. § 47–3902. Imposition of tax. § 47–3903. Deductions. § 47–3904. Exemptions. § 47–3905. Returns and payment of tax. § 47–3906. Alternate method of reporting. § 47–3907. Credit. § 47–3908. Authority of Mayor to determine tax; deficiencies in tax. § 47–3909. Compromises. [Repealed] § 47–3910. Closing agreements. [Repealed] § 47–3911. Testimony; production of books and records. [Repealed] § 47–3912. Interest and penalties. [Repealed] § 47–3913. Jeopardy assessments. [Repealed] § 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed] § 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed] § 47–3916. Lien for taxes. [Repealed] § 47–3917. Secrecy of returns. [Repealed] § 47–3918. Personal debt liability; priority; collection; “person” defined. [Repealed] § 47–3919. Rulemaking authority. § 47–3920. Effect of repealers and amendments. § 47–3921. Applicability. § 47–3922. Special rules for mobile telecommunications services.
