D.C. Code § 47-2410
Deficiency in tax.
# (a)
The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
# (b)
Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (28 sections)
- 47-2401 · Definitions.
- 47-2402 · Imposition; payment of cigarette tax.
- 47-2402.01 · Tax on other tobacco products.
- 47-2403 · Exemptions.
- 47-2404 · Licenses.
- 47-2405 · Transportation of cigarettes and other tobacco products.
- 47-2406 · Offenses relating to stamps.
- 47-2407 · Redemption of stamps.
- 47-2408 · Records; reports; returns.
- 47-2409 · Seizure and forfeiture of property.
- 47-2410 · Deficiency in tax.
- 47-2411 · Redemption of cigarette or alcoholic beverage tax stamps.
- 47-2411.01 · Penalty; interest.
- 47-2412 · Refunds.
- 47-2413 · Appeals.
- 47-2414 · Penalties.
- 47-2415 · Regulations.
- 47-2416 · Severability.
- 47-2417 · Effective date.
- 47-2418 · Cigarette tax stamps purchased or held prior to effective…
- 47-2419 · Prohibitions on gray market cigarettes.
- 47-2420 · Documentation.
- 47-2421 · Criminal penalties.
- 47-2422 · Civil penalties and administrative sanctions.
- 47-2423 · Seizure and forfeiture of gray market cigarettes.
- 47-2424 · Unfair cigarette sales.
- 47-2425 · General provisions.
- 47-2426 · Application of §§ 47-2419 through 47-2425.