D.C. Code § 47-3915
Overpayment; credit or refund; time for filing; interest.
Repealed.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (22 sections)
- 47-3901 · Definitions.
- 47-3902 · Imposition of tax.
- 47-3903 · Deductions.
- 47-3904 · Exemptions.
- 47-3905 · Returns and payment of tax.
- 47-3906 · Alternate method of reporting.
- 47-3907 · Credit.
- 47-3908 · Authority of Mayor to determine tax; deficiencies in tax.
- 47-3909 · Compromises.
- 47-3910 · Closing agreements.
- 47-3911 · Testimony; production of books and records.
- 47-3912 · Interest and penalties.
- 47-3913 · Jeopardy assessments.
- 47-3914 · Assessment; collection; deadline; fraudulent returns;…
- 47-3915 · Overpayment; credit or refund; time for filing; interest.
- 47-3916 · Lien for taxes.
- 47-3917 · Secrecy of returns.
- 47-3918 · Personal debt liability; priority; collection; “person”…
- 47-3919 · Rulemaking authority.
- 47-3920 · Effect of repealers and amendments.
- 47-3921 · Applicability.
- 47-3922 · Special rules for mobile telecommunications services.