Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 23 - MOTOR FUEL TAX
Subchapter I - GENERAL PROVISIONS
Section 47-2316 - Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment

D.C. Code § 47-2316

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Current through codified legislation effective October 30, 2024
Section 47-2316 - Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment

If a report required by this subchapter is not filed, or if the report when filed is incorrect or insufficient, or if the tax as imposed by this subchapter has been determined to be due from a licensee or another person, the amount of tax due shall be determined by the Mayor from information as may be obtainable. Notice of the determination shall be given to the licensee or other person required to file a report or pay the tax. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.

D.C. Code § 47-2316

Apr. 23, 1924, 43 Stat. 106, ch. 131, § 19; as added Mar. 4, 1981, D.C. Law 3-128, § 11(i), 28 DCR 246; Feb. 28, 1987, D.C. Law 6-209, § 401, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, §52(o), 46 DCR 2118; June 9, 2001, D.C. Law 13-305, § 406(oo), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(d), 51 DCR 9126.

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."