2014 District of Columbia Code
Division VIII. General Laws
Title 47. Taxation, Licensing, Permits, Assessments, and Fees
Chapter 20. Gross Sales Tax
§ 47–2027. Certificate of Mayor; presumptions.

The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.

History

(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 147; July 10, 1952, 66 Stat. 543, ch. 649, § 2(c); Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I,§ 107; Sept. 13, 1980, D.C. Law 3-92, § 201(f), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 214, 29 DCR 2418; Feb. 28, 1987, D.C. Law 6-209, § 405(b), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(jj)(2), 48 DCR 334.)

Section References

This section is referenced in § 47‑2213.

Prior Codifications

1981 Ed., § 47-2027.

1973 Ed., § 47-2624.

Effect of Amendments

D.C. Law 13-305 rewrote the section.

Legislative History of Law 3-92

For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47‑2001.

Legislative History of Law 4-131

For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 47‑2001.

Legislative History of Law 6-209

For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47‑2011.

Legislative History of Law 13-305

For Law 13-305, see notes following § 47‑901.

Effective Dates

Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.

Editor’s Notes

Section 410(d) of D.C. Law 13-305 provided: "Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000."