District of Columbia Code Division V. Local Business Affairs § 25-909. Refund of tax erroneously or illegally collected.

(a) If any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the OTR Director for such refund within 3 years from the payment of the tax.

(b) The application shall be made by the person upon whom the tax was imposed and who has actually paid the tax.

(c) Application for a refund under this section shall be deemed an application for a revision of tax, penalty, or interest and the OTR Director may receive evidence on the application. After making a determination of whether the refund shall be made, the OTR Director shall notify the applicant of the determination.