D.C. Code § 47-1812.11
Credits and refunds for overpayments.
Repealed.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1810.04 · Determination of taxable income or loss using combined…
- 47-1810.05 · Determination of the business income of the combined group.
- 47-1810.06 · Designation of agent.
- 47-1810.07 · Water’s-edge reporting; initiation and withdrawal election.
- 47-1810.08 · Accounting rules; future deductions.
- 47-1810.09 · Tax haven updates.
- 47-1811.01 · Disposition of property — Basis for determination of gain…
- 47-1811.02 · Disposition of property — Determination of gain or loss.
- 47-1811.03 · Bases — Property dividends.
- 47-1811.04 · Bases — Determination of depreciation deduction.
- 47-1812.01 · General duties of Mayor.
- 47-1812.02 · Records and statements.
- 47-1812.03 · Examination of books and witnesses; failure to obey…
- 47-1812.04 · Duty of Mayor to make return.
- 47-1812.05 · Determination of deficiency; protest by taxpayer; hearing;…
- 47-1812.06 · Jeopardy assessment.
- 47-1812.07 · Payment of tax.
- 47-1812.08 · Withholding of tax.
- 47-1812.09 · Lien liability.
- 47-1812.10 · Period of limitation upon assessment and collection.
- 47-1812.11 · Credits and refunds for overpayments.
- 47-1812.12 · Closing agreements.
- 47-1812.13 · Compromises.
- 47-1812.14 · Declaration of estimated tax by corporations, financial…
- 47-1812.15 · “Person” defined.
- 47-1812.16 · Collection by Mayor.
- 47-1812.17 · Furnishing copy of federal return.
- 47-1812.11a · Tax check-off.
- 47-1812.11b · Tax-Payer Support for Afterschool Programs for At-Risk…
- 47-1812.11c · New Columbia Statehood Fund tax check-off
- 47-1812.11d · Anacostia River Clean Up and Protection Fund tax…
- 47-1813.01 · Additions to tax — Delinquencies.
- 47-1813.02 · Additions to tax — Interest on deficiencies.
- 47-1813.03 · Additions to tax — Fraud.
- 47-1813.04 · Additions to tax — Nonpayments.
- 47-1813.05 · Additions to tax — Payment extensions.
- 47-1813.06 · Violations.
- 47-1813.07 · Application of subchapter.
- 47-1814.01 · Requirement for a professional license.
- 47-1814.02 · Persons engaging in a profession — Duration.