State Codes and Statutes

Statutes > District-of-columbia > Division-viii > Title-47 > Chapter-26 > Section-47-2609

Liability for failure to pay tax

If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.

CREDIT(S)

(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2609.
1973 Ed., § 47-1807.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.

Current through September 13, 2012

State Codes and Statutes

Statutes > District-of-columbia > Division-viii > Title-47 > Chapter-26 > Section-47-2609

Liability for failure to pay tax

If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.

CREDIT(S)

(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2609.
1973 Ed., § 47-1807.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.

Current through September 13, 2012


State Codes and Statutes

State Codes and Statutes

Statutes > District-of-columbia > Division-viii > Title-47 > Chapter-26 > Section-47-2609

Liability for failure to pay tax

If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.

CREDIT(S)

(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2609.
1973 Ed., § 47-1807.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.

Current through September 13, 2012