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U.S. State Codes
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District-of-Columbia
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Title 47 - Taxation, Licens...
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Chapter 39 - Toll Telecommunication Service Tax.
Chapter 39 - Toll Telecommunication Service Tax.
§ 47–3901. Definitions.
§ 47–3902. Imposition of tax.
§ 47–3903. Deductions.
§ 47–3904. Exemptions.
§ 47–3905. Returns and payment of tax.
§ 47–3906. Alternate method of reporting.
§ 47–3907. Credit.
§ 47–3908. Authority of Mayor to determine tax; deficiencies in tax.
§ 47–3909. Compromises. [Repealed]
§ 47–3910. Closing agreements. [Repealed]
§ 47–3911. Testimony; production of books and records. [Repealed]
§ 47–3912. Interest and penalties. [Repealed]
§ 47–3913. Jeopardy assessments. [Repealed]
§ 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
§ 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed]
§ 47–3916. Lien for taxes. [Repealed]
§ 47–3917. Secrecy of returns. [Repealed]
§ 47–3918. Personal debt liability; priority; collection; “person” defined. [Repealed]
§ 47–3919. Rulemaking authority.
§ 47–3920. Effect of repealers and amendments.
§ 47–3921. Applicability.
§ 47–3922. Special rules for mobile telecommunications services.