§ 47-2410. Deficiency in tax.

Current through October 23, 2012

(a) The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47- 4312.

(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.

                
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(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 611; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, 581, Pub. L. 91- 358, title I, §§ 155(a), 161(d)(1); Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Oct. 5, 1985, D.C. Law 6-42, § 443, 32 DCR 4450; Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(e), 51 DCR 9126.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-2410.

1973 Ed., § 47-2810.

Effect of Amendments

D.C. Law 15-217 rewrote subsecs. (a) and (b) which had read as follows:

"(a) The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. If a deficiency in tax is determined by the Mayor, the person liable for the payment thereof shall be notified of the determination of a deficiency by registered or certified mail sent to such person's last known address. The notification shall give a period of not less than 30 days after such notice is sent within which to file a protest with the Mayor, and show cause or reason why the deficiency should not be paid. If no protest is filed within such 30-day period, the deficiency, as determined by the Mayor, shall be final. If a protest is filed within the period of 30 days, opportunity for hearing thereon shall be granted by the Mayor, a final decision thereon shall be made, and notice of such decision, together with a statement of taxes finally determined to be due, shall be sent by registered or certified mail to the last known address of the person liable for the payment of the deficiency."

"(b) Any deficiency in tax which has become final in accordance with the provisions of subsection (a) of this section shall, if no protest is filed, be due and payable within 10 days after the expiration of the 30-day period provided in subsection (a) of this section, and, if a protest is filed, shall be due and payable within 10 days after notice of the final decision of the Mayor upon such protest is mailed to the person liable for payment of the deficiency."

Emergency Act Amendments

For temporary (90 day) amendment of section, see § 3(e) 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(e) 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.

Law 6-42, the "Department of Consumer and Regulatory Affairs Civil Infractions Act of 1985," was introduced in Council and assigned Bill No. 6-187, which was referred to the Committee on Consumer and Regulatory Affairs. The Bill was adopted on first and second readings on June 25, 1985, and July 9, 1985, respectively. Signed by the Mayor on July 16, 1985, it was assigned Act No. 6- 60 and transmitted to both Houses of Congress for its review.

Law 8-237, the "Department of Consumer and Regulatory Affairs Civil Infractions Act of 1985 Technical and Clarifying Amendments Act of 1990," was introduced in Council and assigned Bill No. 8-203, which was referred to the Committee on Consumer and Regulatory Affairs. The Bill was adopted on first and second readings on December 4, 1990, and December 18, 1990, respectively. Signed by the Mayor on December 27, 1990, it was assigned Act No. 8-320 and transmitted to both Houses of Congress for its review.

For Law 15-217, see notes following § 47-1528.