Chapter 39 - TOLL TELECOMMUNICATION SERVICE TAX
- Section 47-3901 - Definitions
- Section 47-3902 - Imposition of tax
- Section 47-3903 - Deductions
- Section 47-3904 - Exemptions
- Section 47-3905 - Returns and payment of tax
- Section 47-3906 - Alternate method of reporting
- Section 47-3907 - Credit
- Section 47-3908 - Authority of Mayor to determine tax; deficiencies in tax
- Section 47-3909 - Compromises. [Repealed]
- Section 47-3910 - Closing agreements. [Repealed]
- Section 47-3911 - Testimony; production of books and records. [Repealed]
- Section 47-3912 - Interest and penalties. [Repealed]
- Section 47-3913 - Jeopardy assessments. [Repealed]
- Section 47-3914 - Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
- Section 47-3915 - Overpayment; credit or refund; time for filing; interest. [Repealed]
- Section 47-3916 - Lien for taxes. [Repealed]
- Section 47-3917 - Secrecy of returns. [Repealed]
- Section 47-3918 - Personal debt liability; priority; collection; "person" defined. [Repealed]
- Section 47-3919 - Rulemaking authority
- Section 47-3920 - Effect of repealers and amendments
- Section 47-3921 - Applicability
- Section 47-3922 - Special rules for mobile telecommunications services