Code of the District of Columbia

§ 47–4401. Payment of tax.

Unless otherwise specified in this title, all taxes are due and payable on the due date or upon notice and demand for payment, and shall be collected by the Mayor.

(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)

Editor's Notes

Section 410(c) of D.C. Law 13-305 provided: “Except as otherwise provided therein, section 405 shall apply as of January 1, 2001 to taxes other than the real property tax imposed under Chapter 8 of Title 47.”