D.C. Code § 47-4303
Suspension of running of period of limitation.
The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended:
# (1)
Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and
# (2)
Beginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus:
(i) For assessment, 60 days thereafter; and
(ii) For collection, 6 months thereafter.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (10 sections)
- 47-4301 · Periods of limitation.
- 47-4302 · Limitation on collection.
- 47-4303 · Suspension of running of period of limitation.
- 47-4304 · Limitations on credit or refund.
- 47-4304.01 · Defined tax credit related to IRS income adjustments.
- 47-4310 · Summons authority.
- 47-4311 · Requirement to maintain books and records.
- 47-4312 · Protest of assessment.
- 47-4313 · Examinations of books and records.
- 47-4314 · Time and place of examination.