For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.
(Sept. 13, 1980, D.C. Law 3-92, § 407, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-907.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 9 - Transfer Tax on Real Property
§ 47–902. Enumeration of transfers exempt from tax
§ 47–903. Imposition of tax; rate; returns; liability for tax
§ 47–904. Consideration; basis for computation of tax
§ 47–906. Conditions for recordation. [Repealed]
§ 47–907. Presumption; burden of proof
§ 47–908. Deficiencies in tax. [Repealed]
§ 47–909. Interest; waiver; extension of time for payment. [Repealed]
§ 47–910. Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions
§ 47–911. Compromise of penalties. [Repealed]
§ 47–913. Administration of oaths and affidavits. [Repealed]
§ 47–915. Refunds; collection. [Repealed]
§ 47–916. Issuance of rules and regulations to carry out chapter
§ 47–917. Abatement authorized. [Repealed]
§ 47–918. Penalty; prosecutions. [Repealed]
§ 47–919. Disposition of monies collected
§ 47–920. Issuance of rules and regulations for administration of chapter