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The DC Code: § 47-1812.02 Records and statements.

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

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1812.2. 1973 Ed., § 47-1586a. Legislative History of Laws For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 47-1801.04. DC CODE § 47-1812.02 Current through December 11, 2012


(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.)