{"data":{"id":"us-dc/d.c.-code-47-2413","jurisdiction":"us-dc","citation":"D.C. Code § 47-2413","heading":"Appeals.","body":"Except as provided in § 47-4312, any person, (1) aggrieved by a final determination of tax, or (2) aggrieved by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2410), may, within 6 months from the date of the final determination or from the date of denial of the 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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 24. Tobacco Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2413","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"066d9116ef852d51247f9f6a51ae51ecb948499aee50fc7841c9d60f0336ee59","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2412","next":"us-dc/d.c.-code-47-2414"},"notice":"GroundRules: Original legal text. Not legal advice."}