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District of Columbia Code Division VIII. General Laws. § 47-2214. Application of chapter.

Current as of January 01, 2024 | Updated by FindLaw Staff

The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.

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Cite this article: FindLaw.com - District of Columbia Code Division VIII. General Laws. § 47-2214. Application of chapter. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-viii-general-laws/dc-code-sect-47-2214/

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