D.C. Code § 47-914
Judicial review.
Any person aggrieved by an assessment of a deficiency in tax finally determined by the Mayor under the provisions of § 47-908 [repealed] may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (22 sections)
- 47-901 · Definitions.
- 47-902 · Enumeration of transfers exempt from tax.
- 47-903 · Imposition of tax; rate; returns; liability for tax.
- 47-904 · Consideration; basis for computation of tax.
- 47-905 · Investigation by Mayor to determine correctness of documents;…
- 47-906 · Conditions for recordation.
- 47-907 · Presumption; burden of proof.
- 47-908 · Deficiencies in tax.
- 47-909 · Interest; waiver; extension of time for payment.
- 47-910 · Compromise; written agreements for settlement of tax…
- 47-911 · Compromise of penalties.
- 47-912 · Limitations; time for making assessments; extension of time by…
- 47-913 · Administration of oaths and affidavits.
- 47-914 · Judicial review.
- 47-915 · Refunds; collection.
- 47-916 · Issuance of rules and regulations to carry out chapter.
- 47-917 · Abatement authorized.
- 47-918 · Penalty; prosecutions.
- 47-919 · Disposition of monies collected.
- 47-920 · Issuance of rules and regulations for administration of…
- 47-921 · Severability; savings clause.
- 47-922 · Effective date.