§ 47.4303

Suspension of running of period of limitation. The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended: (1) Beginning on the day the Chief Financial Officer of the District of Columbia ('CFO') issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and (2) Beginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus: (i) For assessment, 60 days thereafter; and (ii) For collection, 6 months thereafter. (June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(k), 51 DCR 9126; Oct. 22, 2015, D.C. Law 21-36, § 7082(a), 62 DCR 10905.) Effect of Amendments D.C. Law 15-217 substituted 'court, and for the period between the filing of a protest in the Office of Administrative Hearings pursuant to § 47-4312 and the issuance of a final order by the Office of Administrative

substituted 'court, and for the period between the filing of a protest in the Office of Administrative Hearings pursuant to § 47-4312 and the issuance of a final order by the Office of Administrative Hearings,' for 'court,'. The 2015 amendment by D.C. Law 21-36 rewrote the section. Emergency Legislation For temporary (90 day) amendment of section, see § 3(k) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976). For temporary (90 day) amendment of section, see § 3(k) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359). For temporary (90 days) amendment of this section, see § 7052(a) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).