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The DC Code: § 47-4463 Personal liability.

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

A purchaser who fails to comply with the provisions of § 47-4461 or § 47- 4462 shall be personally liable for the payment to the District of Columbia of the taxes determined to be due from the seller to the extent of the fair market value of the assets transferred.

Historical and Statutory

Legislative History of Laws For Law 13-305, see notes under § 47-4401. DC CODE § 47-4463 Current through December 11, 2012


(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)