District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1432: Presumptions and burden of proof.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 14. Taxation of Recordation and Transfers of Real Property.
Subchapter III. Compulsory Recordation of Transfers of Real Property.

For the purpose of proper administration of this subchapter and to prevent evasion of the recordation requirements, the Mayor shall presume that all transfers, as described in § 47-1431, are required to be recorded. The burden shall be upon the person required to record to prove that a deed or any other document is exempt from the recordation requirement.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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