For the purpose of determining the liability of any person under this chapter and the extent of such liability, the Mayor may require the taxpayer to furnish the District with a true and correct copy of such person’s federal income tax return, and a copy of any federal partnership return with respect to any or all partnerships in which the taxpayer has a proprietary interest, for any taxable year, and a reconciliation of such return with the taxpayer’s District return for such taxable year.
(June 11, 1982, D.C. Law 4-118, § 202, 29 DCR 1770; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1812.17.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]