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D.C. Law Library
Code of the District of Columbia
Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 39. Toll Telecommunication Service Tax.
§ 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]

Code of the District of Columbia

§ 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]

Repealed.

(Sept. 20, 1989, D.C. Law 8-26, § 15, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(fff)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-3914.

Editor's Notes

Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”

§ 47–3913. Jeopardy assessments. [Repealed]

§ 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed]

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