Section 11-4008. Aggregation  


Latest version.
  • For purposes of this chapter, the payments due
      and not paid under any designated chapter of this title  pursuant  to  a
      common  scheme  or  plan  or  due  and not paid, within one year, may be
      charged in a single count, and the amount  of  underpaid  tax  liability
      incurred, within one year, may be aggregated in a single count.