D.C. Code § 47-3306
Refund of erroneous collections.
Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (10 sections)
- 47-3301 · Tax appeals, definitions.
- 47-3302 · Retirement of Judge of District of Columbia Tax Court.
- 47-3303 · Appeal from assessment; hearing and decision.
- 47-3304 · Review by Court; finality of decision; modification or…
- 47-3305 · Appeals of real estate assessments.
- 47-3306 · Refund of erroneous collections.
- 47-3307 · Certain suits forbidden.
- 47-3308 · Manner of serving notices.
- 47-3309 · Reference by Mayor to the Superior Court.
- 47-3310 · Overpayments; refund; appeal.