District Of Columbia § 47-2412 - Refunds.
Full text of District Of Columbia D.C. Code § 47-2412 — Refunds., with citation guidance and answers to common questions.
§ 47-2412. Refunds.
47-2412Where any tax, penalty, or interest has been erroneously or illegally collected by the Mayor, the tax, penalty, or interest shall be refunded if an application for such refund, under oath, is filed with the Office of Administrative Hearings within 1 year after the date of the payment of such tax. An application for a refund may be filed only by the person upon whom such tax, penalty, or interest was imposed and who has actually paid the tax, penalty, or interest. An application for a refund shall be deemed a request for revision or abatement of an assessment. Upon filing of a valid application for refund, the Office of Administrative Hearings shall either (1) grant the application, or (2) grant the applicant a hearing. After such hearing, the Office of Administrative Hearings shall make findings, grant or deny the application for a refund in accordance with such findings, and notify the applicant of the findings and decision of the Office of Administrative Hearings by regular mail. This section does not authorize the filing of a request for a hearing with respect to any tax, penalty, or interest that was, or could have been, at issue in any prior proceeding that was conducted by the Superior Court of the District of Columbia or the Office of Administrative Hearings.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-2412
What does D.C. Code § 47-2412 cover?
Section 47-2412 ("Refunds.") 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 § 47-2412?
A common citation format is "D.C. Code § 47-2412" (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 § 47-2412 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.