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The DC Code: § 47-1804.06 Authority to reject returns.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

Notwithstanding any other provisions of this chapter, the Mayor is hereby authorized to reject any return of income reported on a cash basis where, in his opinion, the net income of the taxpayer is not properly reflected and cannot be determined on such basis, and to require the return to be filed on such a basis as in his opinion will properly reflect the net income of the taxpayer.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1804.6. 1973 Ed., § 47-1561e. Legislative History of Laws For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 471801.04. DC CODE § 47-1804.06 Current through December 11, 2012

Credits

(July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 6; 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.)