Code of the District of Columbia

§ 47–2609. Liability for failure to pay tax.

If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.


(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-2609.

1973 Ed., § 47-1807.

Section References

This section is referenced in § 47-2608.

Cross References

Insurance department, required annual statement of business from insurance companies, tax payment, annuities exemption, see § 31-205.

Editor's Notes

Mayor authorized to issue rules: See notes to § 47-2601.