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2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 15 - Taxation of Personal Property.
Subchapter II - Procedure.
§ 47–1527. Failure to file or fraudulent return; collection and enforcement.
Universal Citation: DC Code § 47–1527 (2018)
(a) If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources.
(b) A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.
(Feb. 28, 1987, D.C. Law 6-212, § 8, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-1527.
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