(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.)
1981 Ed., § 47-1527.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 15 - Taxation of Personal Property
§ 47–1522. Levy of annual tax on personal property
§ 47–1523. Reporting requirement; valuation of property
§ 47–1524. Form of tax return; filing; extensions
§ 47–1525. Filing returns; notice to party; records; examination. [Repealed]
§ 47–1526. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
§ 47–1527. Failure to file or fraudulent return; collection and enforcement
§ 47–1528. Deficiency; request for hearing
§ 47–1529. Acceleration of due date; distraint of taxpayer’s property. [Repealed]
§ 47–1530. Personal debt liability; priority; collection; “person” defined. [Repealed]
§ 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed]
§ 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed]
§ 47–1533. Appeal from assessment or denial of claim for refund
§ 47–1534. Violations; penalties; prosecutions. [Repealed]