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The DC Code: § 47-2413 Appeals.

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

Except as provided in § 47-4312, any person, (1) aggrieved by a final determination of tax, or (2) aggrieved by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2410), may, within 6 months from the date of the final determination or from the date of denial of the claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47- 3304, 47-3306, 47-3307, and 47-3308.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2413. Effect of Amendments D.C. Law 15-217 substituted "Except as provided in § 47-4312, any" for "Any". Emergency Act Amendments For temporary (90 day) amendment of section, see § 3(g) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976). For temporary (90 day) amendment of section, see § 3(g) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359). Legislative History of Laws For legislative history of D.C. Law 4-71, see Historical and Statutory Notes following § 47-2401. For Law 15-217, see notes following § 47-1528. DC CODE § 47-2413 Current through December 11, 2012

Credits

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 614; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(g), 51 DCR 9126.)