D.C. Code § 47-2609

Current through codified emergency legislation effective July 18, 2024

Section 47-2609 - Liability for failure to pay tax

If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.

D.C. Code § 47-2609

Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.

Mayor authorized to issue rules: See notes to § 47-2601.

Insurance department, required annual statement of business from insurance companies, tax payment, annuities exemption, see § 31-205. .