Code of the District of Columbia

§ 47–1528. Deficiency; request for hearing.

Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.


(Feb. 28, 1987, D.C. Law 6-212, § 9, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(a), 51 DCR 9126; Mar. 2, 2007, D.C. Law 16-191, § 48(j), 53 DCR 6794.)

Prior Codifications

1981 Ed., § 47-1528.

Effect of Amendments

D.C. Law 15-217 rewrote the section.

D.C. Law 16-191 repealed section 79 of D.C. Law 15-354 which had amended this section.

Emergency Legislation

For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).

For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).