2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 9 — TRANSFER TAX ON REAL PROPERTY
Section 47-907 — Presumption; burden of proof.
For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.
History
(Sept. 13, 1980, D.C. Law 3-92, § 407, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Annotations
Prior Codifications. 1981 Ed., § 47-907.
Legislative History of Law 3-92. For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-901.
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