2019 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 37 - Inheritance and Estate Taxes.
§ 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.
(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.)
Prior Codifications1981 Ed., § 47-3707.
Effect of AmendmentsD.C. Law 13-305 rewrote the section which had read:
“If any person fails to file a return at the time prescribed by law, or files a false or fraudulent return, the Mayor shall make a return from his or her own knowledge and from other information as he or she can obtain. Any return made by the Mayor pursuant to this section shall constitute prima facie evidence of the amount due.”
