District Of Columbia § 47-2021 - Appeals.

Any 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 under ) may, within 6 months from the date of final determination 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 §§ , , , , and .

If it is determined by the Mayor or by the Superior Court that any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid on the overpayment of tax at the rate provided for in per annum from the date the overpayment was paid until the date of refund.