{"data":{"id":"us-dc/d.c.-code-47-4401","jurisdiction":"us-dc","citation":"D.C. Code § 47-4401","heading":"Payment of tax.","body":"Unless otherwise specified in this title, all taxes are due and payable on the due date or upon notice and demand for payment, and shall be collected by the Mayor.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 44. Collections.","Subchapter I. General Provisions."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4401","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"e959ec357e9722ae0cb5bef3f9101aef16e46e824c8daf3ef090053f8ad6537e","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4314","next":"us-dc/d.c.-code-47-4402"},"notice":"GroundRules: Original legal text. Not legal advice."}