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

D.C. Code § 47-1527: Failure to file or fraudulent return; collection and enforcement.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 15. Taxation of Personal Property.
Subchapter II. Procedure.

(a)

If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources.

(b)

A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.

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

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