| Subchapter I. General Provisions. | Back to Top |
| § 47-4401. Payment of tax. |
| § 47-4402. Credit card or electronic payment of taxes. |
| § 47-4403. Closing agreements. |
| § 47-4404. Compromise of tax. |
| § 47-4405. Collections through third party contractors. |
| § 47-4406. Secrecy of returns. |
| § 47-4407. Amnesty for tax periods ending prior to December 31, 2009. |
| Subchapter II. Liens. | Back to Top |
| § 47-4421. Lien for taxes. |
| § 47-4422. Period of lien. |
| § 47-4423. Lien priority. |
| Subchapter III. Refund Offset. | Back to Top |
| § 47-4431. Refund offset. |
| § 47-4432. Joint and combined returns; real property refund due to more than one owner. |
| § 47-4433. Notice and protest. |
| § 47-4434. Return of refund in certain cases. |
| § 47-4435. Deposit of offset amount; application when more than one debt. |
| § 47-4436. Applicability in certain cases. |
| § 47-4437. Right of appeal to Superior Court. |
| § 47-4438. Priority. |
| § 47-4439. Other methods not precluded. |
| § 47-4440. Reciprocal refund offset. |
| Subchapter IV. Jeopardy. | Back to Top |
| § 47-4451. Jeopardy and termination. |
| § 47-4452. Bond to stay collection. |
| Subchapter V. Bulk Sales. | Back to Top |
| § 47-4461. Notice of bulk sale. |
| § 47-4462. Failure to give notice; existence of claim for tax. |
| § 47-4463. Personal liability. |
| Subchapter VI. Distraint. | Back to Top |
| § 47-4471. Distraint. |
| § 47-4472. Notice and sale. |
| § 47-4473. Storage and sale of perishable property. |
| § 47-4474. Redemption of property. |
| § 47-4475. Certificate of sale; deed of real property. |
| § 47-4476. Legal effect of certificate of sale of personal property and deed of real property. |
| § 47-4477. Application of proceeds. |
| § 47-4478. Release of levy and return of property. |
| § 47-4479. Judgment for wrongful distraint. |
| § 47-4480. Liability for failure or refusal to surrender. |
| § 47-4481. Financial institutions, requests for information. |
| Subchapter VII. Responsible Officer. | Back to Top |
| § 47-4491. Personal liability for failure to collect or pay tax. |
