D.C. Code § 47-2214
Application of chapter.
The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (17 sections)
- 47-2201 · Definitions.
- 47-2202 · Imposition of tax.
- 47-2202.01 · Tax on gross receipts for transient lodgings or…
- 47-2202.02 · Tax on gross receipts for transient lodgings or…
- 47-2202.03 · Additional tax on gross receipts for transient lodgings or…
- 47-2203 · Collection of tax by vendor.
- 47-2204 · Nonresident vendors.
- 47-2205 · Payment of tax by purchaser.
- 47-2206 · Exemptions.
- 47-2207 · Collection of tax.
- 47-2208 · Surety bonds.
- 47-2209 · Assumption or refund of tax by vendor unlawful.
- 47-2210 · Returns and payment of tax.
- 47-2211 · Monthly returns; content and form; payment of tax.
- 47-2212 · Certificate of registration.
- 47-2213 · Incorporation and application of certain provisions of…
- 47-2214 · Application of chapter.