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The DC Code: § 47-1812.04 Duty of Mayor to make return.

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

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1812.4. 1973 Ed., § 47-1586c. Legislative History of Laws For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 47-1801.04. DC CODE § 47-1812.04 Current through December 11, 2012


(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.)