TaxesThe Tax Division handles all appeals and petitions for review of assessment of tax made by the District of Columbia and all proceedings brought by the District of Columbia for the imposition of criminal penalties pursuant to the provisions of the D.C. tax code.
- District of Columbia Code provides that any person who disputes any assessment by the District of any personal property, inheritance, estate, business privilege, income and franchise, sales alcoholic beverages, gross receipts, gross earnings, insurance premiums or motor vehicle fuel tax or taxes, or penalties thereon may within six months after the date of such assessment, appeal it to the Superior Court of the District of Columbia. However such person shall first pay such tax together with penalties and interest due to the D.C. Treasurer. The mailing to the taxpayer of a statement of taxes due shall be considered notice of assessment. The Court shall hear and determine all questions arising on appeal.
- All petitions must be filed in compliance with the Superior Court of the District of Columbia Tax Rules which are available in the Tax Division, Moultrie Courthouse, 500 Indiana Avenue N.W., Room, 3131