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The DC Code: § 47-2214 Application of chapter.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2214. Legislative History of Laws For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-2202. DC CODE § 47-2214 Current through December 11, 2012


(Sept. 13, 1980, D.C. Law 3-92, § 203, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)