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

D.C. Code § 47-2027: Certificate of Mayor; presumptions.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 20. Gross Sales Tax.

The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.

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

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