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§ 47.3307 — District of Columbia Law | CourtGPT
  1. Home/
  2. Laws/
  3. District of Columbia/
  4. Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted Title]/
  5. Chapter 33 - Superior Court, Tax Division§ 47–3301. Tax Appeals, Definitions/
  6. § 47.3307
District of Columbia Legal Code

§ 47.3307

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Certain suits forbidden. No suit shall be filed to enjoin the assessment or collection by the District of Columbia or any of its officers, agents, or employees of any tax. (Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 10; May 16, 1938, 52 Stat. 375, ch. 223, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) Prior Codifications 1981 Ed., § 47-3307. 1973 Ed., § 47-2410. Section References This section is referenced in § 25-910, § 47-914, § 47-1533, § 47-2021, § 47-2413, and § 50-2201.22. Cross References Alcoholic beverage control, tax appeals, see § 25-910. Cigarette tax, appeals, see § 47-2413. Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431. Gross sales tax, appeals, see § 47-2021. Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01. Real property assessment and tax, new buildings, complaints and appeals, see § 47-830. Recordation tax on deeds, deficiency assessment appeal, see § 42-1114. Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533. Taxation of personal property, rolling stock, appeals, see § 47-1512.

ssment appeal, see § 42-1114. Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533. Taxation of personal property, rolling stock, appeals, see § 47-1512. Traffic regulation, excise tax appeals, see § 50-2201.22. Transfer tax on real property, appeal and judicial review, see § 47