A person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined in § 25-909) may, within 6 months from the date of assessment of the deficiency or from the date of the denial of a claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.
CREDIT(S)
(Jan. 24, 1934, 48 Stat. 319, § 45, as added July 24, 1982, D.C. Law 4-131, § 303, 29 DCR 2418; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959.)
HISTORICAL AND STATUTORY NOTES
D.C. Law 13-298 amended and enacted into law Title 25 of the District of Columbia Official Code. The text of this section is derived from provisions formerly found in D.C. Code § 25-143.
Prior Codifications
1981 Ed., § 25-910.
Legislative History of Laws
For D.C. Law 13-298, see notes following § 25-101.
For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 25-907.