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

D.C. Code § 47-3306: Refund of erroneous collections.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 33. Superior Court, Tax Division.

Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.

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

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