Partnertax.ai Start free trial

D.C. Code § 47-2019

Determination of deficiencies.

Official textus-dc/statcode.dccouncil.gov
Summarize

If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.

Source: official DC Code section page (code.dccouncil.gov)

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 47-2002.02 · Tax on gross receipts for transient lodgings or…
  2. 47-2002.03 · Tax on gross receipts for transient lodgings or…
  3. 47-2002.04 · Special event promoter obligations and penalties.
  4. 47-2002.05 · Ballpark sales taxes.
  5. 47-2002.06 · Verizon Center sales taxes.
  6. 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
  7. 47-2002.08 · Football stadium additional sales taxes.
  8. 47-2002.01a · Marketplace facilitators; sales tax requirements.
  9. 47-2002.03a · Additional tax on gross receipts for transient lodgings…
  10. 47-2003 · Reimbursement of vendor for tax.
  11. 47-2004 · Vendor to collect tax; credit for expenses; application.
  12. 47-2005 · Exemptions.
  13. 47-2006 · Application of exemption.
  14. 47-2007 · Action for collection of taxes.
  15. 47-2008 · Rules and regulations.
  16. 47-2009 · Tax to be separately stated.
  17. 47-2010 · Presumption of taxability.
  18. 47-2011 · Tax a personal debt; period of limitation; liens.
  19. 47-2012 · Tax a preferred claim; priority over property taxes.
  20. 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
  21. 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
  22. 47-2015 · Monthly returns.
  23. 47-2016 · Payment of tax.
  24. 47-2017 · Annual returns.
  25. 47-2018 · Secrecy of returns; reciprocity.
  26. 47-2019 · Determination of deficiencies.
  27. 47-2020 · Refunds.
  28. 47-2021 · Appeals.
  29. 47-2022 · Sales in bulk.
  30. 47-2023 · Rules and regulations.
  31. 47-2024 · Additional powers.
  32. 47-2025 · Examination of records and witnesses.
  33. 47-2026 · Certificate of registration.
  34. 47-2027 · Certificate of Mayor; presumptions.
  35. 47-2028 · Additional penalties for failure to comply with chapter.
  36. 47-2029 · Assessment of and limitations on deficiencies.
  37. 47-2030 · Prosecutions.
  38. 47-2031 · Notices.
  39. 47-2032 · Extensions of time.
  40. 47-2033 · Dedication of sales tax revenue for the Public School Capital…
Full table of contents →