District Of Columbia § 47-4202 - Interest on overpayments.
Full text of District Of Columbia D.C. Code § 47-4202 — Interest on overpayments., with citation guidance and answers to common questions.
§ 47-4202. Interest on overpayments.
47-4202Unless otherwise provided in this title, interest shall be allowed and paid on an overpayment of a tax imposed by this title at the overpayment rate set forth in subsection (c) of this section.
Interest shall be allowed and paid as follows:
In the case of a refund, from the date of the overpayment to a date (to be determined by the Mayor) preceding the date of the refund check by not more than 60 days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer. The acceptance of the check shall be without prejudice to any right of the taxpayer to contest the amount of the overpayment and interest thereon.
In the case of a return filed on or before the last day prescribed for filing the return (determined with regard to extension), interest shall not be allowed or paid before:
The 91st day after the due date of an individual income tax return required under ; or
The 181st day after the due date of any other return required under this title.
In the case of a return filed after the last date prescribed for filing the return (determined with regard to extension), an amended return, or a claim for refund or credit, interest shall not be allowed or paid before:
The 91st day after an individual income tax return or claim is filed under ; or
The 181st day after any other tax return or claim is filed under this title.
If an adjustment initiated by the Mayor results in a refund of an overpayment, interest on the overpayment shall be computed from:
The 91st day after the date of the adjustment to the date of the payment in the case of an individual income tax return filed under ; or
The 181st day after the date of the adjustment to the date of the payment in the case of any other return filed under this title.
For overpayments on which interest is due on or before December 31, 2012, the overpayment rate shall be 6% per year simple interest.
For overpayments on which interest is due beginning January 1, 2013, the overpayment rate for each annual period shall be one percentage point above the primary credit discount rate for the Richmond Federal Reserve Bank as of the previous September 30, rounded to the nearest whole number, but not exceeding 6% in the aggregate.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4202
What does D.C. Code § 47-4202 cover?
Section 47-4202 ("Interest on overpayments.") 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 § 47-4202?
A common citation format is "D.C. Code § 47-4202" (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 § 47-4202 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.