Code of the District of Columbia

§ 47–3306. Refund of erroneous collections.

Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.


(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 7; May 16, 1938, 52 Stat. 374, ch. 223, § 8; July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(g); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-3306.

1973 Ed., § 47-2407.

Section References

This section is referenced in § 25-910, § 42-1114, § 47-914, § 47-1512, § 47-1533, § 47-2021, § 47-2413, § 47-4437, and § 50-2201.22.

Cross References

Alcoholic beverage control, tax appeals, see § 25-910.

Cigarette tax, appeals, see § 47-2413.

Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431.

Gross sales tax, appeals, see § 47-2021.

Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01.

Real property assessment and tax, taxable real estate, new structures, improvements, complaints, see § 47-829.

Recordation tax on deeds, deficiency assessment appeal, see § 42-1114.

Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533.

Taxation of personal property, rolling stock, appeals, see § 47-1512.

Traffic regulation, excise tax appeals, see § 50-2201.22.

Transfer tax on real property, appeal and judicial review, see § 47-914.