District of Columbia · Statutes
Chapter 44. Collections.
37 sections
37 sections
- D.C. Code § 47-4401Payment of tax.
- D.C. Code § 47-4402Credit card or electronic payment of taxes.
- D.C. Code § 47-4403Closing agreements.
- D.C. Code § 47-4404Compromise of tax.
- D.C. Code § 47-4405Collections through third party contractors.
- D.C. Code § 47-4406Secrecy of returns.
- D.C. Code § 47-4407Amnesty for tax periods ending prior to December 31, 2009.
- D.C. Code § 47-4421Lien for taxes.
- D.C. Code § 47-4422Period of lien.
- D.C. Code § 47-4423Lien priority.
- D.C. Code § 47-4431Refund offset.
- D.C. Code § 47-4432Joint and combined returns; real property refund due to more than one owner.
- D.C. Code § 47-4433Notice and protest.
- D.C. Code § 47-4434Return of refund in certain cases.
- D.C. Code § 47-4435Deposit of offset amount; application when more than one debt.
- D.C. Code § 47-4436Applicability in certain cases.
- D.C. Code § 47-4437Right of appeal to Superior Court.
- D.C. Code § 47-4438Priority.
- D.C. Code § 47-4439Other methods not precluded.
- D.C. Code § 47-4440Reciprocal refund offset.
- D.C. Code § 47-4451Jeopardy and termination.
- D.C. Code § 47-4452Bond to stay collection.
- D.C. Code § 47-4461Notice of bulk sale.
- D.C. Code § 47-4462Failure to give notice; existence of claim for tax.
- D.C. Code § 47-4463Personal liability.
- D.C. Code § 47-4471Distraint.
- D.C. Code § 47-4472Notice and sale.
- D.C. Code § 47-4473Storage and sale of perishable property.
- D.C. Code § 47-4474Redemption of property.
- D.C. Code § 47-4475Certificate of sale; deed of real property.
- D.C. Code § 47-4476Legal effect of certificate of sale of personal property and deed of real property.
- D.C. Code § 47-4477Application of proceeds.
- D.C. Code § 47-4478Release of levy and return of property.
- D.C. Code § 47-4479Judgment for wrongful distraint.
- D.C. Code § 47-4480Liability for failure or refusal to surrender.
- D.C. Code § 47-4481Financial institutions, requests for information.
- D.C. Code § 47-4491Personal liability for failure to collect or pay tax.