D.C. Code § 47-5108
Liability.
A taxpayer who fails to pay the District of Columbia shared responsibility payment imposed by § 47-5103 shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42, Chapter 43, and Chapter 44 of this title.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (9 sections)
- 47-5101 · Definitions.
- 47-5102 · Requirement to maintain minimum essential coverage;…
- 47-5103 · District of Columbia shared responsibility payments.
- 47-5104 · Minimum essential coverage and District of Columbia shared…
- 47-5105 · Reporting of health insurance coverage.
- 47-5106 · Annual notification.
- 47-5107 · Individual Insurance Market Affordability and Stability Fund.
- 47-5108 · Liability.
- 47-5109 · Rules.