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

D.C. Code § 47-2763: Enforcement.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 27B. Sports facilities fee.

Any feepayer who fails to file a return or pay the sports facilities fee due, as required by § 47-2762, shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42 (except §§ 47-4211(b)(1)(B), 47-4214, and 47-4215), Chapter 43, and Chapter 44 of this title.

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

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