Every person upon whom the duty is imposed by this chapter to file any applications, returns, or reports or who is liable for any tax imposed by this chapter shall keep such records, render under oath such statements, and comply with such rules and regulations as the Mayor from time to time may prescribe. Whenever the Mayor deems it necessary, he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as he believes sufficient to show whether or not such person is liable to tax under this chapter and the extent of such liability.
(July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 2; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1812.2.
1973 Ed., § 47-1586a.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter XII - Assessment and Collection; Time of Payment
§ 47–1812.01. General duties of Mayor
§ 47–1812.02. Records and statements
§ 47–1812.04. Duty of Mayor to make return
§ 47–1812.06. Jeopardy assessment. [Repealed]
§ 47–1812.08. Withholding of tax
§ 47–1812.09. Lien liability. [Repealed]
§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed]
§ 47–1812.11. Credits and refunds for overpayments. [Repealed]
§ 47–1812.11a. Tax check-off. [Repealed]
§ 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off
§ 47–1812.11c. New Columbia Statehood Fund tax check-off
§ 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off
§ 47–1812.12. Closing agreements. [Repealed]
§ 47–1812.13. Compromises. [Repealed]
§ 47–1812.15. “Person” defined. [Repealed]