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District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1276: Appeals.

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Where this section sits in the code
  1. Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  2. Chapter 12D. Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment.

(a)

An ICF-IDD may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1277, by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:

(1)

An annual assessment under § 47-1273;

(2)

A determination or redetermination of an assessment based on an audit of information under § 47-1275; or

(3)

An imposition of interest or administrative penalties under § 47-1274.

(b)

The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; § 2-501 et seq.), and pursuant to the rules of the Office of Administrative Hearings.

(c)

Before filing an appeal pursuant to subsection (a) of this section, the ICF-IDD shall pay the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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