{"data":{"id":"us-dc/d.c.-code-47-2214","jurisdiction":"us-dc","citation":"D.C. Code § 47-2214","heading":"Application of chapter.","body":"The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 22. Compensating-Use Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2214","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"8c1eec292f8363f859783ce2b2dfab10447d6e843eb34cca4195a179b75283e9","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2213","next":"us-dc/d.c.-code-47-2301"},"notice":"GroundRules: Original legal text. Not legal advice."}