D.C. Code § 47-2316
Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.
If a report required by this subchapter is not filed, or if the report when filed is incorrect or insufficient, or if the tax as imposed by this subchapter has been determined to be due from a licensee or another person, the amount of tax due shall be determined by the Mayor from information as may be obtainable. Notice of the determination shall be given to the licensee or other person required to file a report or pay the tax. 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)
In this chapter (30 sections)
- 47-2301 · Rate; deposit into General Fund.
- 47-2301.01 · Subchapter subject to the International Fuel Tax Agreement.
- 47-2302 · Definitions.
- 47-2303 · Importer’s license; application contents; bond; issuance;…
- 47-2304 · Monthly report of amount of fuel sold.
- 47-2305 · Importers to render invoices except in cases of retail sales.
- 47-2306 · Payment of tax.
- 47-2307 · Records subject to inspection of Assessor and Collector.
- 47-2308 · Penalty for accepting fuel from importer without an itemized…
- 47-2309 · Fuel exported from District of Columbia exempted from…
- 47-2310 · Penalties.
- 47-2311 · Tax on fuel sold by United States agency in the District of…
- 47-2312 · Prosecutions.
- 47-2313 · Public hackers not affected.
- 47-2314 · Personal property tax laws not affected.
- 47-2315 · Mayor to issue rules.
- 47-2316 · Procedure for determination, redetermination, assessment, or…
- 47-2317 · Collection; liens.
- 47-2318 · Refund for erroneous or illegal collection.
- 47-2319 · Judicial review.
- 47-2320 · Contraband; declaration; forfeiture; seizure; search;…
- 47-2321 · Rules and regulations by Mayor.
- 47-2322 · Severability; savings clauses.
- 47-2323 · Assessments for street paving — Generally.
- 47-2324 · Assessments for street paving — Deposit into General Fund.
- 47-2325 · Continuation of uncompleted projects at end of fiscal year.
- 47-2351 · Reciprocal agreements.
- 47-2352 · Registration.
- 47-2353 · Auditing.
- 47-2354 · Fees.