PUBLIC LAWS-HC. 146 -MAY 27, 1949 determined by the Assessor from such information as may be obtain- able. Notice of such determination shall be given to the taxpayer. Such determination shall finally and irrevocably fix the tax unless the person against whom it is assessed, within thirty days after the giving of notice of such determination, shall apply in writing to the Assessor for a hearing, or unless the Assessor of his own motion shall redeter- mine the same. After such hearing or redetermination the Assessor shall give notice of his final determination to the person against whom the tax is assessed. REFUNDS SEC. 140. (a) Except as to any tax finally determined as provided Ante, p. 119 . in section 139, where any tax has been erroneously or illegally col- lected, the tax shall be refunded if application under oath is filed with the Assessor for such refund within one year from the payment thereof. For like cause and within the same period a refund may be made upon the certificates of the Assessor and the Collector. Whenever a refund is made upon the certificates of the Assessor and the Collector, the Assessor and Collector shall state their reasons therefor in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. When an application is made by a vendor who has collected reimbursement of such tax, no actual refund of moneys shall be made to such vendor, until he shall first establish to the satisfaction of the Assessor, under such regulations as the Commissioners may prescribe, that the vendor has repaid to the purchaser the amount for which the application for refund is made. In lieu of any refund required to be made, a credit may be allowed therefor on payment due from the applicant. (b) Application for a refund or credit made as herein provided shall be deemed an application for a revision of any tax, penalty, or interest complained of and the Assessor may receive evidence with respect thereto. After making his determination of whether any refund shall be made, the Assessor shall give notice thereof to the applicant. APPEALS SEC. 141 . (a) Any vendor or purchaser aggrieved by a final deter- nlination of tax or denial of an application for refund of any tax may, within ninety days from the date of the final determination of the tax or from the date of the denial of an application for refund, as the case may be, appeal to the Board of Tax Appeals for the District of Columbia in the same manner and to the same extent as set forth in st.Cd37 47 sections 3, 4, 7, 8, 9, 10, and 11 of title IX of the Act entitled "An Act 23, 47-2404, 47-2407 to amend the District of Columbia Revenue Act of 1937, and for other to 47-2411. to47-24 . purposes", approved August 17, 1937, as amended, and as the same may hereafter be amended. The remedy provided in this section 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 by the taxpayer for the recovery of any part of any tax shall be instituted in any court if the taxpayer has elected to file an appeal with respect to such tax with the Board of Tax Appeals for the District of Columbia. Overpayments. (b) 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 any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid upon such overpay- ment of tax at the rate of 4 per centum per annum from the date such overpayment was paid until the date of refund. 120 [63 STAT.
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