Any person aggrieved by any assessment by the District of any personal property, inheritance, estate, business privilege, income and franchise, sales, alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor-vehicle fuel tax or taxes, or penalties thereon, may within 6 months after the date of such assessment appeal from the assessment to the Superior Court of the District of Columbia; provided, that such person shall first pay such tax together with penalties and interest due thereon to the D.C. Treasurer. The mailing to the taxpayer of a statement of taxes due shall be considered notice of assessment with respect to the taxes. The Court shall hear and determine all questions arising on appeal and shall make separate findings of fact and conclusions of law, and shall render its decision in writing. The Court may affirm, cancel, reduce, or increase the assessment.

CREDIT(S)

(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 3; May 16, 1938, 52 Stat. 371, ch. 223, § 8; July 26, 1939, 53 Stat. 1108, ch. 367, title IV, § 5(b); July 10, 1952, 66 Stat. 543, ch. 649, § 3(a); July 29, 1970, 84 Stat. 579, Pub. L. 91-358, title I, § 161(a)(3); July 24, 1982, D.C. Law 4-131, § 401, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-3303.
1973 Ed., § 47-2403.
Legislative History of Laws
Law 4-131, the “District of Columbia Tax Enforcement Act of 1982,” was introduced in Council and assigned Bill No. 4-257, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 27, 1982, and May 11, 1982, respectively. Signed by the Mayor on June 1, 1982, it was assigned Act No. 4-196 and transmitted to both Houses of Congress for its review.
Miscellaneous Notes
New implementing regulations: The “District of Columbia Boat Titling Act of 1983” (D.C. Law 5-58, Mar. 14, 1984, 30 DCR 6293) provides that persons aggrieved by an assessment under § 4-b of Article 29 of the Police Regulations of the District of Columbia may appeal the assessment in the same manner as set forth in § 47-3303.

Any person aggrieved by any assessment by the District of any personal property, inheritance, estate, business privilege, income and franchise, sales, alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor-vehicle fuel tax or taxes, or penalties thereon, may within 6 months after the date of such assessment appeal from the assessment to the Superior Court of the District of Columbia; provided, that such person shall first pay such tax together with penalties and interest due thereon to the D.C. Treasurer. The mailing to the taxpayer of a statement of taxes due shall be considered notice of assessment with respect to the taxes. The Court shall hear and determine all questions arising on appeal and shall make separate findings of fact and conclusions of law, and shall render its decision in writing. The Court may affirm, cancel, reduce, or increase the assessment.

CREDIT(S)

(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 3; May 16, 1938, 52 Stat. 371, ch. 223, § 8; July 26, 1939, 53 Stat. 1108, ch. 367, title IV, § 5(b); July 10, 1952, 66 Stat. 543, ch. 649, § 3(a); July 29, 1970, 84 Stat. 579, Pub. L. 91-358, title I, § 161(a)(3); July 24, 1982, D.C. Law 4-131, § 401, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-3303.
1973 Ed., § 47-2403.
Legislative History of Laws
Law 4-131, the “District of Columbia Tax Enforcement Act of 1982,” was introduced in Council and assigned Bill No. 4-257, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 27, 1982, and May 11, 1982, respectively. Signed by the Mayor on June 1, 1982, it was assigned Act No. 4-196 and transmitted to both Houses of Congress for its review.
Miscellaneous Notes
New implementing regulations: The “District of Columbia Boat Titling Act of 1983” (D.C. Law 5-58, Mar. 14, 1984, 30 DCR 6293) provides that persons aggrieved by an assessment under § 4-b of Article 29 of the Police Regulations of the District of Columbia may appeal the assessment in the same manner as set forth in § 47-3303.