District of Columbia Code
Subchapter X - Verified Report of Property; Examination of Records
§ 41–160.06. Failure of person examined to retain records

If a person subject to examination under § 41-160.02 does not retain the records required by § 41-154.04, the Administrator may determine the value of property due using a reasonable method of estimation based on all information available to the Administrator, including extrapolation and use of statistical sampling when appropriate and necessary, consistent with examination procedures and standards adopted under § 41-160.03(a) and in accord with § 41-160.03(b).
(Nov. 13, 2021, D.C. Law 24-45, § 7063, 68 DCR 010163.)