47-2410 Deficiency in tax.
(a) The Mayor may determine, redetermine, assess, or reassess any
tax due under this chapter. Assessments of any deficiencies in the
tax due under this chapter, or any interest and penalties thereon, shall
be governed by § 47-4312 .
(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
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