D.C. Mun. Regs. tit. 9, r. 9-4007
Current through Register Vol. 71, No. 49, December 6, 2024
No refund or credit shall be granted of any penalty or interest paid prior to the time a taxpayer makes a timely request for amnesty. Whether a payment has been applied to penalty or interest shall be determined under the Office's current procedures.
No refund or credit shall be granted of any designated tax plus interest paid under amnesty, unless the Office determines that the refund or credit should be granted in order to correct a mathematical or data processing error on the amnesty application, return or report.
D.C. Mun. Regs. tit. 9, r. 9-4007