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The DC Code: § 25-909 Refund of tax erroneously or illegally collected.

Index25 Alcoholic Beverage Regulation (Refs & Annos)
If any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the OTR Director for such refund within 3 years from the payment of the tax.
The application shall be made by the person upon whom the tax was imposed and who has actually paid the tax.
Application for a refund under this section shall be deemed an application for a revision of tax, penalty, or interest and the OTR Director may receive evidence on the application. After making a determination of whether the refund shall be made, the OTR Director shall notify the applicant of the determination.

Historical and Statutory

D.C. Law 13-298 amended and enacted into law Title 25 of the District of Columbia Official Code. The text of this section is derived from provisions formerly found in D.C. Code § 25-142. Prior Codifications 1981 Ed., § 25-909. Legislative History of Laws For D.C. Law 13-298, see notes following § 25-101. For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 25-907. DC CODE § 25-909 Current through December 11, 2012


(Jan. 24, 1934, 48 Stat. 319, § 44, as added July 24, 1982, D.C. Law 4-131, § 303, 29 DCR 2418; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959.)