D.C. Code § 47-4311

Current through codified legislation effective September 18, 2024

Section 47-4311 - Requirement to maintain books and records

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.

D.C. Code § 47-4311

June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-192, § 1062(b), 53 DCR 6899.