US lawDistrict of ColumbiaStatutesTitle 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]Chapter 44. Collections.47-4401D.C. Code § 47-4401Payment of tax.Last amended: 2001Year: 2026Length: 30 wordsOfficial source 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.NextD.C. Code § 47-4402