Code of the District of Columbia

§ 47–2410. Deficiency in tax.

(a) The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.

(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.


(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 611; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, 581, Pub. L. 91-358, title I, §§ 155(a), 161(d)(1); Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Oct. 5, 1985, D.C. Law 6-42, § 443, 32 DCR 4450; Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(e), 51 DCR 9126.)

Prior Codifications

1981 Ed., § 47-2410.

1973 Ed., § 47-2810.

Section References

This section is referenced in § 47-2413.

Effect of Amendments

D.C. Law 15-217 rewrote subsecs. (a) and (b).

Emergency Legislation

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