STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
DISTRICT OF COLUMBIA STATUTES AND CODES
Chapter 39 - Toll Telecommunication Service Tax (Section 47-3901 to Section 47-3922)
- Section 47-3901 - Definitions
- Section 47-3902 - Imposition of tax
- Section 47-3903 - Deductions
- Section 47-3904 - Exemptions
- Section 47-3905 - Returns and payment of tax
- Section 47-3906 - Alternate method of reporting
- Section 47-3907 - Credit
- Section 47-3908 - Authority of Mayor to determine tax; deficiencies in tax
- Section 47-3909 - Compromises. [Repealed]
- Section 47-3910 - Closing agreements. [Repealed]
- Section 47-3911 - Testimony; production of books and records. [Repealed]
- Section 47-3912 - Interest and penalties. [Repealed]
- Section 47-3913 - Jeopardy assessments. [Repealed]
- Section 47-3914 - Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
- Section 47-3915 - Overpayment; credit or refund; time for filing; interest. [Repealed]
- Section 47-3916 - Lien for taxes. [Repealed]
- Section 47-3917 - Secrecy of returns. [Repealed]
- Section 47-3918 - Personal debt liability; priority; collection; "person" defined. [Repealed]
- Section 47-3919 - Rulemaking authority
- Section 47-3920 - Effect of repealers and amendments
- Section 47-3921 - Applicability
- Section 47-3922 - Special rules for mobile telecommunications services
District of Columbia Law
District of Columbia Court Map
Tips