Page:United States Statutes at Large Volume 84 Part 1.djvu/639

 84 STAT. ]

PUBLIC LAW 91-358-JULY 29, 1970

581

three years immediately preceding the allowance of the refund. Every claim for refund must be in writing under oath, must state the specific grounds on which it is founded, and must be filed with the Commissioner. If the Commissioner disallows all or any part of the refund claim, he shall notify the taxpayer by registered or certified mail. After receiving notice of disallowance, if the claim is acted upon within six months of filing, or after the expiration of six months from the date of filing if the claim is not acted upon, the taxpayer may appeal as provided in sections 3 and 4 of this title. This subsection does not apply to real estate taxes and it does not apply to taxes imposed by the District of Columbia Income Tax Act, by the District of Columbia !.^^^*^*"i°^/Income and Franchise Tax Act of 1947, or by titles I and II of the Dis- 1501 note. trict of Columbia Revenue Act of 1949, refunds of which are other- ^^ Stat. 328. . 1

T 1

1

'

D.C. Code 47-

wise provided by law, 1551 note. "(b) In any proceeding under this title the Superior Court has 63 Stat. 112, jurisdiction to determine whether there has been any overpayment of 2601, 47-2701*^' tax and to order that any overpayment be credited or refunded to the notes. taxpayer, if a timely refund claim has been filed. "(c) Any other provision of law to the contrary notwithstanding, if it is determined by the Commissioner or by the Superior Court that there has been an overpayment of any tax, whether as a deficiency or otherwise, interest shall be allowed and paid on the overpayment at the rate of 4 per centum per annum from the date the overpayment was paid until the date of refund, but with respect to that part of any overpayment which was not assessed and paid as a deficiency or as additional tax interest shall be allowed and paid only from the date of filing a claim for refund or a petition to the Superior Court as the case may be, " (d) For 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 the overpayment of tax." (b) Section 34 of the District of Columbia Income Tax Act (D.C. Code, sec. 47-1534) is amended by striking out the last sentence. ^^ ^*^'" ^^°^* (c) Section 34 of the District of Columbia Income Tax Act (D.C. Code, sec, 47-1534) is amended by striking out "ninety days" and inserting in lieu thereof "six months", (d) The District of Columbia Revenue Act of 1949 is amended as follows: (1) Section 611 of such Act (D,C. Code, sec, 47-2810) is amended ^^ Stat. 139, by striking out ", except for such violations as are felonies, and prosecutions for such violations as are felonies shall be by the United States attorney in and for the District of Columbia, or any of his (2) Section 303 of such Act (D,C. Code, sec, 40-603-1) is amended— " Stat. 129, (A) by striking out the second sentence thereof, and (B) by striking out "ninety days" and inserting in lieu thereof "six months". (3) Section 141 of such Act (D.C. Code, sec. 47-2618) is amended ^3 Stat. 120, to read as follows— "SEC, 141, (a) Any vendor or purchaser aggrieved by a final determination of tax or denial of an application for refund of any tax may appeal to the Superior Court in the same manner and to the same extent as set forth in sections 3, 4, 7, 10 and 11 of title IX of the District of Columbia Revenue Act of 1937. ^"'^' PP- 579, "(b) If it is determined by the Commissioner or by the Superior ^52 Stat. 374, Court that any part of any tax which was assessed as a deficiency, ^•<=^- code 47and any interest thereon paid by the taxpayer, was an overpayment, It-kn.'^'^^^' interest shall be allowed and paid on the overpayment of tax at the rate of 4 per centum per annum from the date the overpayment was paid until the date of refund,"

�