{"data":{"id":"us-dc/d.c.-code-47-1276","jurisdiction":"us-dc","citation":"D.C. Code § 47-1276","heading":"Appeals.","body":"(a)\nAn 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:\n(1)\nAn annual assessment under § 47-1273;\n(2)\nA determination or redetermination of an assessment based on an audit of information under § 47-1275; or\n(3)\nAn imposition of interest or administrative penalties under § 47-1274.\n\n(b)\nThe 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.\n\n(c)\nBefore 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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 12D. Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1276","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"9be76f2373a122acfc0d7155cea1d60fd64fb4641b206473dd121f47242e4a0a","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1275","next":"us-dc/d.c.-code-47-1277"},"notice":"GroundRules: Original legal text. Not legal advice."}