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

D.C. Code § 47-3409: Divulging information obtained from Internal Revenue Service prohibited; penalties.

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Where this section sits in the code
  1. Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  2. Chapter 34. Miscellaneous Provisions.

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in accordance with any provisions of the District of Columbia Revenue Act of 1937, as amended. Any violation of the provisions of this section shall subject the offender to a fine of not more than the amount set forth in [§ 22-3571.01] or imprisonment for 90 days.

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

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