D.C. Code § 47-1530
Personal debt liability; priority; collection; “person” defined.
Repealed.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (28 sections)
- 47-1501 · Assessment — Board of Assistant Assessors.
- 47-1502 · Assessment — Full and true value to be listed.
- 47-1503 · Assessment — Forms for listing of property subject to tax.
- 47-1504 · Warehouse property.
- 47-1505 · “Resident” defined.
- 47-1506 · Returns and values to be made at certain dates.
- 47-1507 · Applicable rates.
- 47-1508 · Exemptions.
- 47-1509 · Penalties.
- 47-1510 · Dealers in general merchandise and common carriers by…
- 47-1511 · Staff of Personal Tax Appraisers; appointment and duties of…
- 47-1512 · Rolling stock.
- 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.
- 47-1526 · Assessment; collection; deadline; fraudulent returns;…
- 47-1527 · Failure to file or fraudulent return; collection and…
- 47-1528 · Deficiency; request for hearing.
- 47-1529 · Acceleration of due date; distraint of taxpayer’s property.
- 47-1530 · Personal debt liability; priority; collection; “person”…
- 47-1531 · Failure to file; fraudulent return; penalties and interest.
- 47-1532 · Overpayment; credit or refund; time for filing; interest.
- 47-1533 · Appeal from assessment or denial of claim for refund.
- 47-1534 · Violations; penalties; prosecutions.
- 47-1535 · Rules; powers of Mayor.
- 47-1536 · Enforcement.