Subchapter II. Procedure. § 47–1521. Definitions. § 47–1522. Levy of annual tax on personal property. § 47–1523. Reporting requirement; valuation of property. § 47–1524. Form of tax return; filing; extensions. § 47–1525. Filing returns; notice to party; records; examination. [Repealed] § 47–1526. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed] § 47–1527. Failure to file or fraudulent return; collection and enforcement. § 47–1528. Deficiency; request for hearing. § 47–1529. Acceleration of due date; distraint of taxpayer’s property. [Repealed] § 47–1530. Personal debt liability; priority; collection; “person” defined. [Repealed] § 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed] § 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed] § 47–1533. Appeal from assessment or denial of claim for refund. § 47–1534. Violations; penalties; prosecutions. [Repealed] § 47–1535. Rules; powers of Mayor. § 47–1536. Enforcement. [Repealed]
