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61 chapters · 1,419 sections in this title.
D.C. Code § 47-4301 Periods of limitation
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(a) Unless otherwise provided in subsection (d) of this section, the amount of a tax imposed under this title shall be assessed within 3 years after the return was filed (whether or not the return was filed after the date due) or, if the tax is payable by stamp, at any time after…
D.C. Code § 47-4302 Limitation on collection
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(a) If the assessment of a tax imposed by this title has been made within the applicable period of limitation, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun within 10 years after the assessment of the tax. (b) I…
D.C. Code § 47-4303 Suspension of running of period of limitation
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The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended: (1) Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to…
D.C. Code § 47-4304 Limitations on credit or refund
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(a) A credit or refund of an overpayment of a tax imposed by this title shall not be allowed unless the taxpayer files a claim within the later of 3 years from the due date of the return or 3 years from the date that the tax was paid. (b) If, before the expiration of the period o…
