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

D.C. Code § 47-2019: Determination of deficiencies.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 20. Gross Sales Tax.

If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.

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

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