§ 47-4303. Suspension of running of period of limitation.

Current through October 23, 2012

The running of the period of limitation provided in §§ 47-4301 and 47- 4302 on the making of assessments or collection shall be suspended for the period during which the Mayor is prohibited from making the assessment or from collecting due to a proceeding in court, and for the period between the filing of a protest in the Office of Administrative Hearings pursuant to § 47-4312 and the issuance of a final order by the Office of Administrative Hearings, plus:

(1) For assessment, 60 days thereafter; and

(2) For collection, 6 months thereafter.

                
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(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(k), 51 DCR 9126.)

HISTORICAL AND STATUTORY NOTES

Effect of Amendments

D.C. Law 15-217 substituted "court, and for the period between the filing of a protest in the Office of Administrative Hearings pursuant to § 47-4312 and the issuance of a final order by the Office of Administrative Hearings," for "court,".

Emergency Act Amendments

For temporary (90 day) amendment of section, see § 3(k) 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(k) 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 Law 13-305, see notes under § 47-4301.

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