D.C. Code § 47-2413
Appeals.
Except as provided in § 47-4312, any person, (1) aggrieved by a final determination of tax, or (2) aggrieved by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2410), may, within 6 months from the date of the final determination or from the date of denial of the claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.
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.