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D.C. Code § 47-433

Definitions.

Official textus-dc/statcode.dccouncil.gov
Summarize

For purposes of this subchapter:

# (1)

The term “taxes” means:

# (A)

Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;

# (B)

Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or

# (C)

Any interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432.

# (2)

The term “state” means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.

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

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In this chapter (40 sections)
  1. 47-404 · Account books of Collector.
  2. 47-405 · Certificate of taxes and assessments due; furnishment; fee.
  3. 47-406 · Powers of Mayor — Adjustment of certain rates.
  4. 47-407 · Powers of Mayor — Waiver of interest and penalties.
  5. 47-408 · Powers of Mayor — Omission from records of uncollectible taxes…
  6. 47-409 · Disbursement of taxes and appropriations; settlement of…
  7. 47-410 · Payment of moneys into Treasury; requisitions and…
  8. 47-411 · Trust fund deposits and disbursements.
  9. 47-412 · Applicability of personal property tax provisions.
  10. 47-412.01 · Time for performance of acts when last day falls on…
  11. 47-413 · Jeopardy assessment and collection.
  12. 47-414 · Abatement of taxes.
  13. 47-415 · Regulations.
  14. 47-421 · Interest.
  15. 47-422 · Authority to make payments.
  16. 47-423 · Authority to contract for payments.
  17. 47-424 · Persons ineligible to file claims.
  18. 47-425 · Rules and regulations. [Repealed.]
  19. 47-431 · Right of states to sue in District; certificate of authorized…
  20. 47-432 · Right of District to sue in states; authority of Mayor to…
  21. 47-433 · Definitions.
  22. 47-441 · Adopted; form.
  23. 47-442 · Appointment to Multistate Tax Commission; alternate.
  24. 47-443 · Existing District tax laws and regulations not affected.
  25. 47-444 · Audits.
  26. 47-445 · Rules and regulations.
  27. 47-446 · Implementation subject to appropriations.
  28. 47-451 · Amnesty.
  29. 47-452 · Establishment and application; availability; publicity.
  30. 47-453 · Interest.
  31. 47-454 · Substantial understatement penalty.
  32. 47-455 · Failure to file or pay penalty.
  33. 47-456 · Fraud penalty.
  34. 47-457 · Garnishment.
  35. 47-458 · Deficiencies; collection.
  36. 47-459 · Rules.
  37. 47-459.01 · Amnesty.
  38. 47-461 · Council findings.
  39. 47-462 · Tax Revision Commission — Established; submission of…
  40. 47-463 · Tax Revision Commission — Composition; selection of Director.
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