District of Columbia · Through 2026-10-22 (D.C. Law 26-190)

D.C. Code § 47-4311: Requirement to maintain books and records.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 43. Administration.
Subchapter II. Summons Authority; Records; Protests.

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.

Collected 2026-10-26T05:48:18Z. Source file · JSON

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