§ 47–2020. Refunds.

(a) Any tax that has been erroneously or illegally collected shall be refunded if application under oath is filed with the Mayor for such refund within 3 years from the payment thereof. For like cause and within the same period a refund may be made upon the certificates of the Mayor and the Collector. Whenever a refund is made upon the certificates of the Mayor and the Collector, the Mayor and Collector shall state their reasons therefor in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. When an application is made by a vendor who has collected reimbursement of such tax, no actual refund of monies shall be made to such vendor, until he shall first establish to the satisfaction of the Mayor, under such regulations as the Mayor may prescribe, that the vendor has repaid to the purchaser the amount for which the application for refund is made. In lieu of any refund required to be made, a credit may be allowed therefor on payment due from the applicant.

(b) Credit may be taken against gross sales taxable under this chapter for amounts represented by accounts found to be worthless and actually charged off for income or franchise tax purposes; provided, however, that:

(1) The tax on such amounts has been previously paid to the District;

(2) Any such amounts so deducted from taxable sales prior to the date of write-off which may be thereafter collected shall be included in the first return filed after such collection and the amounts of tax paid thereon;

(3) Such amounts may not be deducted more than 3 years after the payment of the tax on such amounts; and

(4) In the event such amounts exceed the taxable sales for the reporting period, a refund may be applied for under subsection (a) of this section.

(c) Application for a refund or credit made as herein provided shall be deemed an application for a revision of any tax, penalty, or interest complained of and the Mayor may receive evidence with respect thereto. After making his determination of whether any refund shall be made, the Mayor shall give notice thereof to the applicant.

(d) Repealed.

(May 27, 1949, 63 Stat. 120, ch. 146, title I, § 140; July 24, 1982, D.C. Law 4-131, §§ 208, 223, 29 DCR 2418; May 21, 1988, D.C. Law 7-121, § 4, 35 DCR 2695; Sept. 30, 1993, D.C. Law 10-25, § 111(j), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 22, 2009, D.C. Law 18-71, § 12(c)(2), 56 DCR 6619.)

Prior Codifications

1981 Ed., § 47-2020.

1973 Ed., § 47-2617.

Section References

This section is referenced in § 47-2006 and § 47-2007.

Effect of Amendments

D.C. Law 18-71 repealed subsec. (d).

Emergency Legislation

For temporary (90 day) amendment of section, see § 10(c)(2) of Vending Regulation Emergency Act of 2008 (D.C. Act 17-322, March 19, 2008, 55 DCR 3445).

For temporary (90 day) amendment of section, see § 10(c)(2) of Vending Regulation Emergency Act of 2009 (D.C. Act 18-9, January 29, 2009, 56 DCR 1638).

For temporary (90 day) amendment of section, see § 10(c)(2) of Vending Regulation Congressional Review Emergency Act of 2009 (D.C. Act 18-47, April 27, 2009, 56 DCR 3574).

Temporary Legislation

Section 11(c)(2) of D.C. Law 17-172 repealed subsec. (d).

Section 13(b) of D.C. Law 17-172 provided that the act shall expire after 225 days of its having taken effect.

Section 10(c)(2) of D.C. Law 18-4 repealed subsec. (d).

Section 12(b) of D.C. Law 18-4 provided that the act shall expire after 225 days of its having taken effect.

Effective Dates

Section 601(b) of D.C. Law 4-131 provided that the amendment of subsection (b) and the addition of subsection (c), for assessing penalty and interest, shall take effect on the first day of the first month which begins more than 30 days after July 24, 1982. Section 601(c) of D.C. Law 4-131 provided that the amendment of the first sentence of subsection (a) shall take effect with respect to sales and the use taxes paid after July 24, 1982.