The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended for the period during which the Mayor is prohibited from making the assessment or from collecting due to a proceeding in court, and for the period between the filing of a protest in the Office of Administrative Hearings pursuant to § 47-4312 and the issuance of a final order by the Office of Administrative Hearings, plus:
(1) For assessment, 60 days thereafter; and
(2) For collection, 6 months thereafter.
CREDIT(S)
(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(k), 51 DCR 9126.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 15-217 substituted “court, and for the period between the filing of a protest in the Office of Administrative Hearings pursuant to § 47-4312 and the issuance of a final order by the Office of Administrative Hearings,” for “court,”.
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 3(k) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(k) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
Legislative History of Laws
For Law 13-305, see notes under § 47-4301.
For Law 15-217, see notes following § 47-1528.