{"data":{"id":"us-dc/d.c.-code-47-2021","jurisdiction":"us-dc","citation":"D.C. Code § 47-2021","heading":"Appeals.","body":"(a)\nAny person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2019) may, within 6 months from the date of final determination or from the date of the denial of a claim for refund appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.\n\n(b)\nIf it is determined by the Mayor or by the Superior Court that any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid on the overpayment of tax at the rate provided for in § 47-3310(c) per annum from the date the overpayment was paid until the date of refund.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 20. Gross Sales Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2021","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"7b00eb80a0094eca8fa0e9036a6b0d00901f2ca8f5bc84b3263f02a02d60c620","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2020","next":"us-dc/d.c.-code-47-2022"},"notice":"GroundRules: Original legal text. Not legal advice."}