47-2413 Appeals.
Except as provided in § 47-4312 , any person, (1) aggrieved by a final
determination of tax, or (2) aggrieved by a denial of a claim for refund
(other than a refund of tax finally determined under § 47-2410 ),
may, within 6 months from the date of the final determination or from
the date of denial of the claim for refund, appeal to the Superior Court
of the District of Columbia in the same manner and to the same extent
as set forth in §§ 47-3303 , 47-3304 , 47-3306 , 47-3307 , and 47-3308 .
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Of Tobacco Taxes
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