D.C. Code § 47-2214
Current through codified legislation effective September 18, 2024
The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.
D.C. Code § 47-2214