{"data":{"id":"us-dc/d.c.-code-47-4303","jurisdiction":"us-dc","citation":"D.C. Code § 47-4303","heading":"Suspension of running of period of limitation.","body":"The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended:\n\n(1)\nBeginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and\n\n(2)\nBeginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus:\n(i)\nFor assessment, 60 days thereafter; and\n(ii)\nFor collection, 6 months thereafter.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 43. Administration.","Subchapter I. Limitations."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4303","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"e854964056298b8eef626dade1edb2dc6e1ec86d0ce312910ec0354c91fcb886","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4302","next":"us-dc/d.c.-code-47-4304"},"notice":"GroundRules: Original legal text. Not legal advice."}