District of Columbia Code
Subchapter XII - Assessment and Collection; Time of Payment
§ 47–1812.04. Duty of Mayor to make return

If any person fails to make and file a return at the time prescribed by law or by regulations made under authority of law, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return so made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.
(July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 4; 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., § 47-1812.4.
1973 Ed., § 47-1586c.

Structure District of Columbia Code

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

§ 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed]

§ 47–1812.04. Duty of Mayor to make return

§ 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof

§ 47–1812.06. Jeopardy assessment. [Repealed]

§ 47–1812.07. Payment of tax

§ 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]

§ 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses

§ 47–1812.15. “Person” defined. [Repealed]

§ 47–1812.16. Collection by Mayor. [Repealed]

§ 47–1812.17. Furnishing copy of federal return