District of Columbia · Statutes
Chapter 39. Toll Telecommunication Service Tax.
22 sections
22 sections
- D.C. Code § 47-3901Definitions.
- D.C. Code § 47-3902Imposition of tax.
- D.C. Code § 47-3903Deductions.
- D.C. Code § 47-3904Exemptions.
- D.C. Code § 47-3905Returns and payment of tax.
- D.C. Code § 47-3906Alternate method of reporting.
- D.C. Code § 47-3907Credit.
- D.C. Code § 47-3908Authority of Mayor to determine tax; deficiencies in tax.
- D.C. Code § 47-3909Compromises.Repealed
- D.C. Code § 47-3910Closing agreements.Repealed
- D.C. Code § 47-3911Testimony; production of books and records.Repealed
- D.C. Code § 47-3912Interest and penalties.Repealed
- D.C. Code § 47-3913Jeopardy assessments.Repealed
- D.C. Code § 47-3914Assessment; collection; deadline; fraudulent returns; extensions.Repealed
- D.C. Code § 47-3915Overpayment; credit or refund; time for filing; interest.Repealed
- D.C. Code § 47-3916Lien for taxes.Repealed
- D.C. Code § 47-3917Secrecy of returns.Repealed
- D.C. Code § 47-3918Personal debt liability; priority; collection; “person” defined.Repealed
- D.C. Code § 47-3919Rulemaking authority.
- D.C. Code § 47-3920Effect of repealers and amendments.
- D.C. Code § 47-3921Applicability.
- D.C. Code § 47-3922Special rules for mobile telecommunications services.