amendments relating to the revenue laws of the district of columbia

amendments relating to the revenue laws of the district of columbia Sec. 161. (a) The District of Columbia Revenue Act of 1937 is amended as follows: (1) Section 1 of title IX of such Act (D.C. Code. sec. 47–2401) is amended— (A) by striking out “The word ‘Board’, means the Board of Tax Appeals for the District, of Columbia created by this title.”, and (B) by striking out “The word ‘court’ shall mean the United States Court of Appeals for the District of Columbia.” and inserting in lieu thereof “The word ‘court’ shall mean the Superior Court of the District of Columbia, unless the context indicates otherwise.” (2) Section 2 of title IX of such Act (D.C. Code. sec. 47–2402) is amended (A) by striking out the first four paragraphs, (B) by striking out “(a)”, and (C) by striking out the paragraph designated “(b)”. (3) Section 3 of title IX of such Act (D.C. Code. sec. 47–2403) is amended to read as follows: “Sec. 3. Any person aggrieved by any assessment by the District of any personal-property, inheritance, estate, business-privilege, gross-receipts, gross-earnings, insurance premiums, or motor-vehicle-fuel tax or taxes, or penalties thereon, may within six months after payment of the tax, together with penalties and interest assessed thereon, appeal from the assessment to the Superior Court of the District of Columbia. The mailing to the taxpayer of a statement of taxes due shall be considered notice of assessment, with respect to the taxes. The court shall hear and determine all questions arising on appeal and shall make separate findings of fact and conclusions of law, and shall render its decision in writing. The court may affirm, cancel, reduce, or increase tho assessment.” (4) Section 4 of title IX of such Act (D.C. Code. sec. 47–2404) is amended to read as follows: “Sec. 4. (a) Decisions of the Superior Court in civil tax cases are reviewable in the same manner as other decisions of the court in civil cases tried without a jury. The District of Columbia Court of Appeals has the power to affirm, modify, or reverse the decision of the Superior Court with or without remanding the case for hearing. “(b) The decision of the Superior Court, shall become final (1) upon the expiration of the time allowed for filing a petition for review, if no petition is filed within that time; (2) upon the expiration of time allowed for filing a petition for certiorari if the decision of the Superior Court has been affirmed on appeal, the appeal has been dismissed, or no petition for certiorari has been filed; (3) upon denial of a peti-84 Stat. 580tion for certiorari if the decision of the Superior Court has been affirmed on appeal or the appeal has been dismissed; or (4) upon the expiration of thirty days from the date of issuance of the mandate of the Supreme Court, if that Court has affirmed the decision of the Superior Court or dismissed the petition for review. “(c) If the Supreme Court directs that the decision of the Superior Court be modified or reversed, the decision rendered in accordance with the Supreme Court’s mandate shall become final upon the expiration of thirty days from the time it was rendered unless within that time either the District or the taxpayer has instituted proceedings to have the decision corrected to accord with the mandate, in which event the decision of the Superior Court shall become final when so corrected. “(d) If the decision of the Superior Court is modified or reversed by the District of Columbia Court of Appeals and if (1) the time allowed for filing a petition for certiorari has expired and no such petition has been filed, (2) the petition for certiorari has been denied, or (3) the decision of the District of Columbia Court of Appeals has been affirmed by the Supreme Court, then the decision of the Superior Court rendered in accordance with the mandate of the District of Columbia Court of Appeals shall become final upon the expiration of thirty days from the time the decision of the Superior Court was rendered, unless within that time either the District or the taxpayer has instituted proceedings to have the decision corrected so that it will accord with the mandate, in which event the decision of the Superior Court, shall become final when corrected. “(e) If the Supreme Court orders a rehearing, or if the case is remanded by the District of Columbia Court of Appeals for rehearing and if (1) the time allowed for filing of a petition for certiorari has expired and no petition has been filed; (2) the petition for certiorari has been denied; or (3) the decision of the District of Columbia Court of Appeals has been affirmed by the Supreme Court, then the decision of the Superior Court rendered upon such rehearing shall become final in the same manner as though no prior decision had been rendered. “(f) As used in this section the term ‘mandate’, in case a mandate has been recalled prior to the expiration of thirty days from the date of issuance, means the final mandate.” (5) Section 5 of title IX of such Act (D.C. Code. secs. 47–709, 47–710, 47–711, 47–712, 47–716, and 47–2405) is amended by striking out “ninety days” wherever it appears and inserting in lieu thereof “six months”. (6) Sections 6, 8, and 9 of title IX of such Act (D.C. Code. secs. 47–2406,47–2408, and 47–2409) are repealed. (7) Section 14 of title IX of such Act (D.C. Code. sec. 47–2413) is amended to read as follows: “Sec. 14. (a) Where there has been an overpayment of any tax, the amount of the overpayment shall be refunded to the taxpayer. No refund (other than inheritance and estate taxes) shall be allowed after two years from the date the tax is paid unless the taxpayer files a claim before the expiration of that period. The amount of refund of taxes (other than inheritance and estate taxes) shall not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim or. if no claim is filed, then the two years immediately preceding the allowance of the refund. No refund of inheritance and estate taxes shall be allowed after three years from the date the tax is paid unless the taxpayer files a claim before the expiration of that period The amount of refund of inheritance and estate taxes shall not exceed the portion of the tax paid during the three years immediately preceding the filing of the claim or, if no claim is filed, then during the 84 Stat. 581three years immediately preceding the allowance of the refund. Every claim for refund must be in writing under oath, must state the specific grounds on which it is founded, and must be filed with the Commissioner. If the Commissioner disallows all or any part of the refund claim, he shall notify the taxpayer by registered or certified mail. After receiving notice of disallowance, if the claim is acted upon within six months of filing, or after the expiration of six months from the date of filing if the claim is not acted upon, the taxpayer may appeal as provided in sections 3 and 4 of this title. This subsection does not apply to real estate taxes and it does not apply to taxes imposed by the District of Columbia Income Tax Act, by the District of Columbia Income and Franchise Tax Act of 1947, or by titles I and II of the District of Columbia Revenue Act of 1949, refunds of which are otherwise provided by law. “(b) In any proceeding under this title the Superior Court has jurisdiction to determine whether there has been any overpayment of tax and to order that any overpayment be credited or refunded to the taxpayer, if a timely refund claim has been filed. “(c) Any other provision of law to the contrary notwithstanding, if it is determined by the Commissioner or by the Superior Court that there has been an overpayment of any tax, whether as a deficiency or otherwise, interest shall be allowed and paid on the overpayment at the rate of 4 per centum per annum from the date the overpayment was paid until the date of refund, but with respect to that part of any overpayment which was not assessed and paid as a deficiency or as additional tax interest shall be allowed and paid only from the date of filing a claim for refund or a petition to the Superior Court as the case may be. “(d) For purposes of this section, any interest or penalties paid by the taxpayer in connection with an overpayment of tax shall be deemed to be a part of the overpayment of tax.” (b) Section 34 of the District of Columbia Income Tax Act (D.C. Code. sec. 47–1534) is amended by striking out the last sentence. (c) Section 34 of the District of Columbia Income Tax Act (D.C. Code. sec. 47–1534) is amended by striking out “ninety days” and inserting in lieu thereof “six months”. (d) The District of Columbia Revenue Act of 1949 is amended as follows: (1) Section fill of such Act (D.C. Code. sec. 47–2810) is amended by striking out “, except for such violations as are felonies, and prosecutions for such violations as are felonies shall be by the United Stales attorney in and for the District of Columbia, or any of his assistants”. (2) Section 303 of such Act (D.C. Code. sec. 40–603–1) is amended— (A) by striking out the second sentence thereof, and (B) by striking out “ninety days” and inserting in lieu thereof “six months”. (3) Section 141 of such Act (D.C. Code. sec. 47–2618) is amended to read as follows— “Sec. 141. (a) Any vendor or purchaser aggrieved by a final determination of tax or denial of an application for refund of any tax may appeal to the Superior Court in the same manner and to the same extent as set forth in sections 3, 4, 7, 10 and 11 of title IX of the District of Columbia Revenue Act of 1937. “(b) If it is determined by the Commissioner or by the Superior Court that any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid on the overpayment of tax at the rate of 4 per centum per annum from the date the overpayment was paid until the date of refund.” 84 Stat. 582 (e) The Act of March 2, 1962, is amended as follows: (1) Section 314 of such Act (D,C, Code, sec. 45–734) is amended— (A) by striking out subsection (b),and (B) by striking out “(a)”, (2) Section 320 of such Act (D.C. Code. sec. 45–740) is amended by striking out “, except for such violations as are felonies, and prosecution for such violations as are felonies shall be by the United states attorney in and for the District of Columbia, or any of his assistants”. (f) Section 4 of the Act entitled “An Act to designate parcels of land in the District of Columbia for purposes of assessment and taxation, and for other purposes”, approved February 23, 1905 (D.C. Code. sec. 47–107), is amended by inserting after “clerk of the United States District Court, for the District of Columbia,” the following: “clerk of the Superior Court, of the Distinct of Columbia,”, (g) Paragraph 11 of section 6 of the Act of July 1, 1902 (D.C. Code. sec. 47–1213), is repealed. (h) The Act entitled “An Act to amend the laws relating to assessment and collection of taxes in the District of Columbia, and for other purposes”, approved February 18, 1929, is amended as follows: (1) The first section of such Act (D.C. Code. sec. 47–1304) is amended by inserting after “shall be available also” in the second sentence thereof the following: “in the Superior Court of the District of Columbia”. (2) Section 2 of such Act (D.C. Code, sec. 47–1305) is amended by striking out “equity court” and inserting in lieu thereof “Superior Court of the District of Columbia”. (i) Section 2 of title XV of the District, of Columbia Income and Franchise Tax Act of 1947 (D.C. Code. sec. 41–1593a) is repealed. (j) Section 7 of the Act entitled “An Act to amend certain tax laws applicable to the District of Columbia”, approved July 10, 1952 (D.C. Code. sec. 47–2414), is repealed. (k) Section 1 of title XV of the District of Columbia Income and Franchise Tax Act of 1947 (D.C. Code. sec. 47–1593) is amended by striking out “ninety days” and inserting in lieu thereof “six months”.