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The DC Code: § 47-1276 Appeals.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
An ICF-IDD may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1277, by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:
An annual assessment under § 47-1273;
A determination or redetermination of an assessment based on an audit of information under § 47-1275; or
An imposition of interest or administrative penalties under § 47-1274.
The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), and pursuant to the rules of the Office of Administrative Hearings.
Before filing an appeal pursuant to subsection (a) of this section, the ICF-IDD shall pay the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.

Historical and Statutory

Effect of Amendments D.C. Law 19-169 substituted "ICF-IDD" for "ICF-MR". Legislative History of Laws For Law 16-68, see notes following § 47-1270. For history of Law 19-169, see notes under § 47-1270. DC CODE § 47-1276 Current through December 11, 2012


(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(9), 59 DCR 5567.)