District of Columbia · Statutes
Chapter 42. Interest and Penalties.
14 sections
14 sections
- D.C. Code § 47-4201Interest on underpayments.
- D.C. Code § 47-4202Interest on overpayments.
- D.C. Code § 47-4203Underpayment of estimated tax by individuals.
- D.C. Code § 47-4204Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.
- D.C. Code § 47-4211Imposition of accuracy-related penalty.
- D.C. Code § 47-4212Imposition of fraud penalty.
- D.C. Code § 47-4213Failure to file return or to pay tax.
- D.C. Code § 47-4214Underpayment of estimated tax by individuals.Repealed
- D.C. Code § 47-4215Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.Repealed
- D.C. Code § 47-4216Frivolous returns.
- D.C. Code § 47-4217Tax return preparers; aiding and abetting by others.
- D.C. Code § 47-4218Penalties for Qualified High Technology Company.
- D.C. Code § 47-4221Waiver of penalty — reasonable cause.
- D.C. Code § 47-4222Abatements — tax, interest, and penalty.