{"data":{"id":"us-dc/d.c.-code-47-3306","jurisdiction":"us-dc","citation":"D.C. Code § 47-3306","heading":"Refund of erroneous collections.","body":"Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 33. Superior Court, Tax Division."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-3306","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"7709c2c4997720456c5e36de5c2e15c891e6bb50d1a65b0b17fbe632f509a660","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-3305","next":"us-dc/d.c.-code-47-3307"},"notice":"GroundRules: Original legal text. Not legal advice."}