(a) The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2.
(b) In addition to the other powers granted the Mayor under this subchapter, the Mayor may:
(1) For reasonable cause, waive penalties and interest in whole or in part;
(2) Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and
(3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.
(Feb. 28, 1987, D.C. Law 6-212, § 16, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1535.
Delegation of authority pursuant to Law 6-212, see Mayor’s Order 87-222, September 28, 1987.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]