GroundRules
D.C. Code § 47-5108: Liability.
Where this section sits in the code
- Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
- Chapter 51. Individual Taxpayer Health Insurance Responsibility Requirement.
A taxpayer who fails to pay the District of Columbia shared responsibility payment imposed by § 47-5103 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, Chapter 43, and Chapter 44 of this title.
Collected 2026-08-29T05:44:07Z. Source file · JSON