Subchapter XII. Assessment and Collection; Time of Payment. § 47–1812.01. General duties of Mayor. § 47–1812.02. Records and statements. § 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed] § 47–1812.04. Duty of Mayor to make return. § 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof. § 47–1812.06. Jeopardy assessment. [Repealed] § 47–1812.07. Payment of tax. § 47–1812.08. Withholding of tax. § 47–1812.09. Lien liability. [Repealed] § 47–1812.10. Period of limitation upon assessment and collection. [Repealed] § 47–1812.11. Credits and refunds for overpayments. [Repealed] § 47–1812.11a. Tax check-off. [Repealed] § 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off. § 47–1812.11c. New Columbia Statehood Fund tax check-off § 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off. § 47–1812.12. Closing agreements. [Repealed] § 47–1812.13. Compromises. [Repealed] § 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses. § 47–1812.15. “Person” defined. [Repealed] § 47–1812.16. Collection by Mayor. [Repealed] § 47–1812.17. Furnishing copy of federal return.
