D.C. Code § 47-4401

Current through codified legislation effective June 1, 2024
Section 47-4401 - Payment of tax

Unless otherwise specified in this title, all taxes are due and payable on the due date or upon notice and demand for payment, and shall be collected by the Mayor.

D.C. Code § 47-4401

June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.

Section 410(c) of D.C. Law 13-305 provided: "Except as otherwise provided therein, section 405 shall apply as of January 1, 2001 to taxes other than the real property tax imposed under Chapter 8 of Title 47."