D.C. Code § 47-1533
Appeal from assessment or denial of claim for refund.
Any person aggrieved by any assessment of a deficiency in tax and any person aggrieved by the denial of a claim for refund may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, appeal to the Superior Court of the District of Columbia, in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.
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.