District Of Columbia § 47-1264 - Interest and penalties.
Full text of District Of Columbia D.C. Code § 47-1264 — Interest and penalties., with citation guidance and answers to common questions.
§ 47-1264. Interest and penalties.
47-1264When a nursing facility fails to pay the full amount of an assessment by the date required by this chapter, or by rules issued pursuant to , the unpaid balance shall accrue interest at the rate of 1.5% per month or any fraction thereof, which shall be added to the unpaid balance.
A nursing facility that fails to file a report required under this chapter, or by rules issued pursuant to , shall pay an administrative penalty equal to 5% of the monthly assessment for each month, or any fraction thereof, that the failure to file continues. The total administrative penalty shall not exceed 25% of the nursing facility’s annual assessment.
A nursing facility that knowingly provides false information in a report required by this chapter, or by rules issued pursuant to , shall be subject to a penalty equal to the tax owed.
The District of Columbia shall have a lien upon the real and personal property located in the District of Columbia of the nursing facility for any assessments, interest, or administrative penalties that are due under this chapter, or rules issued pursuant to . The District of Columbia shall have the priority of a secured creditor.
Any action brought to enforce the provisions of subsection (c) of this section shall be brought in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia in the name of the District of Columbia.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-1264
What does D.C. Code § 47-1264 cover?
Section 47-1264 ("Interest and penalties.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-1264?
A common citation format is "D.C. Code § 47-1264" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-1264 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.