§ 47-4401. Payment of tax.

Current through October 23, 2012

Unless otherwise specified in this title, all taxes are due and payable on the due date or upon notice and demand for payment, and shall be collected by the Mayor.

                
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(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)

HISTORICAL AND STATUTORY NOTES

Legislative History of Laws

Law 13-305, the "Tax Clarity Act of 2000," was introduced in Council and assigned Bill No. 13-586, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 2, 2000, and November 8, 2000, respectively. Signed by the Mayor on December 13, 2000, it was assigned Act No. 13-501 and transmitted to both Houses of Congress for its review. D.C. Law 13-305 became effective on June 9, 2001.

Miscellaneous Notes

Section 410(c) of D.C. Law 13-305 provides:

"Except as otherwise provided therein, section 405 shall apply as of January 1, 2001 to taxes other than the real property tax imposed under Chapter 8 of Title 47."