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District of Columbia law

Tax Laws in District of Columbia.

D.C. tax disputes can involve individual and corporate income tax, unincorporated business franchise tax, sales and use tax, real property tax, and employer withholding. D.C. tax analysis runs through the Office of Tax and Revenue, with administrative and judicial review through the Real Property Tax Appeals Commission (for property tax) and the Superior Court Tax Division.

Last verified: 2026-04-17

State law

Statute of Limitations

Varies by tax type and notice; administrative deadlines are often shortD.C. Code tit. 47

D.C. tax disputes do not run on a single universal deadline. The timing depends on the type of tax, the notice or order issued, and the procedural path chosen in response.

State law

Filing Requirements

Preserve Every Revenue Notice

D.C. tax disputes are deadline-sensitive. Audit letters, assessment notices, refund denials, and collection correspondence should be preserved and reviewed immediately.

State law

Key District of Columbia Statutes

D.C. Revenue CodeD.C. Code tit. 47

Title 47 covers D.C. taxation, including income, sales, property, and business taxes, and the procedural rules for assessments, refunds, and enforcement.

State law

Official Sources

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in District of Columbia.

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