Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 37 - INHERITANCE AND ESTATE TAXES
Section 47-3707 - Authority for Mayor to file

D.C. Code § 47-3707

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Current through codified legislation effective October 30, 2024
Section 47-3707 - Authority for Mayor to file

If a person fails to make and file a return at the time prescribed by law or by regulations, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from information obtained through testimony or otherwise. The return made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.

D.C. Code § 47-3707

Feb. 24, 1987, D.C. Law 6-168, § 8, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(xx), 48 DCR 334.