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The DC Code: § 47-3306 Refund of erroneous collections.

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

Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-3306. 1973 Ed., § 47-2407. DC CODE § 47-3306 Current through December 11, 2012

Credits

(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 7; May 16, 1938, 52 Stat. 374, ch. 223, § 8; July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(g); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)