this is an outdated text: switch to the updated & improved dc code website
home, about

The DC Code: § 47-433 Definitions.

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

For purposes of this subchapter:

1
The term "taxes" means:
A
Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;
B
Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or
C
Any interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432.
2
The term "state" means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-433. 1973 Ed., § 47-343. DC CODE § 47-433 Current through December 11, 2012

Credits

(Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)