546
PUBLIC LAW 4 9 3 - J U L Y 10, 1952
52 Stat. 371. 5 3 Stat. 1108. D. C. C o d e 472 4 0 1 et seq., 47708 et seq. Overpayments.
53 Stat. 1085. 61 Stat. 328. D.C. C o d e 4 7ch, 15. 63 Stat. 112. B o a r d of Appeals.
Tax
[66
STAT.
SEC. 4. Title IX of the District of Columbia Revenue Act of 1937, as added by the Act of May 16, 1938, and as amended by the Act of July 26, 1939, is amended by adding thereto a new section 14, as follows: "SEC. 14. (a) Where there has been an overpayment of any tax, the amount of such overpayment shall be refunded to the taxpayer. No such refund shall be allowed after two years from the date the tax is paid unless before the expiration of such period a claim therefor is filed by the taxpayer. The amount of refund shall not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim, or if no claim is filed, then during the two years immediately preceding the allowance of the refund. Every claim for refund must be in writing, under oath, must state the specific grounds upon which the claim is founded and must be filed with the Assessor. If the Assessor disallows all or any part of the claim for refund, he shall send to the taxpayer by registered mail a notice of such disallowance. Within ninetj^ days after the mailing of the notice of disallowance, if the claim is acted upon within six months after the filing thereof, or within ninety days after the termination of such six months' period, if the claim is not acted upon within such period, the taxpayer may appeal to the Board, in the same manner and to the same extent as set forth in sections 3 and 4 of this title: Provided, That this subsection shall not apply to the taxes imposed by title II, District of Columbia Revenue Act of 1939, as amended; by the District of Columbia Income and Franchise Tax Act of 1947, as amended; or by titles I and II, District of Columbia Revenue Act of 1949, refunds of which are otherwise provided for by law; and that it shall not apply to the real-estate tax. "(b) In any proceeding under this title the Board of Tax Appeals for the District of Columbia shall have jurisdiction to determine whether there has been any overpayment of tax and to order that such overpayment be credited or refunded to the taxpayer: Provided, That a timely refund claim has been filed. Where a notice of assessment is mailed to the taxpayer on or before the last day on which a timely claim for refund could be filed, an appeal filed within ninety days after the mailing of such notice asserting an overpayment shall, for the purposes of this subsection, be deemed to be a timely claim for refund. "(c) The remedies provided to the taxpayer under this title shall not be deemed to take away from the taxpayer any remedy which he might have under any other provision of law, but no suit for the recovery of an overpayment of any tax shall be instituted in any court if the taxpayer has elected to file an appeal with respect to such overpayment with the Board of Tax Appeals for the District of Columbia under this title. " (d) Any other provision of law to the contrary notwithstanding, if it shall be determined by the Assessor, the Board of Tax Appeals for the District of Columbia, or any court having jurisdiction over the subject matter that there has been an overpayment of any tax, whether as a deficiency or otherwise, interest shall be allowed and paid upon such overpayment of tax at the rate of 4 per centum per annum from the date such overpayment was paid until the date of refund: Provided, That with respect to that part of any overpayment which was not assessed and paid as a deficiency or as additional tax such interest shall be allowed and paid only from the date of filing a claim for refund, a petition to the Board, or a complaint with a court of competent jurisdiction, as the case may be. "(e) For the purposes of this section, any interest or penalties paid by the taxpayer in connection with an overpayment of tax shall be deemed to be a part of such overpayment of tax.
�
