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The DC Code: § 47-907 Presumption; burden of proof.

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

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-907. Legislative History of Laws For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-901. DC CODE § 47-907 Current through December 11, 2012


(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.)