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D.C. Code § 47-431

Right of states to sue in District; certificate of authorized official conclusive proof of authority.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

Any state, acting through its lawfully authorized officials, shall have the right to sue in the Superior Court of the District of Columbia to recover any tax lawfully due and owing to it in any case in which such reciprocal right is accorded to the District of Columbia by such state, whether such right is granted by statutory authority or as a matter of comity.

# (b)

The certificate of the secretary of state, or of any other authorized official, of such state, or any subdivision thereof, to the effect that the official instituting a suit authorized under subsection (a) of this section for collection of taxes in the Superior Court of the District of Columbia has the authority to institute such suit and collect such taxes shall be conclusive proof of such authority.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-402 · Deputy Collector of Taxes.
  2. 47-403 · Cashier in Collector’s office.
  3. 47-404 · Account books of Collector.
  4. 47-405 · Certificate of taxes and assessments due; furnishment; fee.
  5. 47-406 · Powers of Mayor — Adjustment of certain rates.
  6. 47-407 · Powers of Mayor — Waiver of interest and penalties.
  7. 47-408 · Powers of Mayor — Omission from records of uncollectible taxes…
  8. 47-409 · Disbursement of taxes and appropriations; settlement of…
  9. 47-410 · Payment of moneys into Treasury; requisitions and…
  10. 47-411 · Trust fund deposits and disbursements.
  11. 47-412 · Applicability of personal property tax provisions.
  12. 47-412.01 · Time for performance of acts when last day falls on…
  13. 47-413 · Jeopardy assessment and collection.
  14. 47-414 · Abatement of taxes.
  15. 47-415 · Regulations.
  16. 47-421 · Interest.
  17. 47-422 · Authority to make payments.
  18. 47-423 · Authority to contract for payments.
  19. 47-424 · Persons ineligible to file claims.
  20. 47-425 · Rules and regulations. [Repealed.]
  21. 47-431 · Right of states to sue in District; certificate of authorized…
  22. 47-432 · Right of District to sue in states; authority of Mayor to…
  23. 47-433 · Definitions.
  24. 47-441 · Adopted; form.
  25. 47-442 · Appointment to Multistate Tax Commission; alternate.
  26. 47-443 · Existing District tax laws and regulations not affected.
  27. 47-444 · Audits.
  28. 47-445 · Rules and regulations.
  29. 47-446 · Implementation subject to appropriations.
  30. 47-451 · Amnesty.
  31. 47-452 · Establishment and application; availability; publicity.
  32. 47-453 · Interest.
  33. 47-454 · Substantial understatement penalty.
  34. 47-455 · Failure to file or pay penalty.
  35. 47-456 · Fraud penalty.
  36. 47-457 · Garnishment.
  37. 47-458 · Deficiencies; collection.
  38. 47-459 · Rules.
  39. 47-459.01 · Amnesty.
  40. 47-461 · Council findings.
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