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

D.C. Code § 47-4463: Personal liability.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 44. Collections.
Subchapter V. Bulk Sales.

A purchaser who fails to comply with the provisions of § 47-4461 or § 47-4462 shall be personally liable for the payment to the District of Columbia of the taxes determined to be due from the seller to the extent of the fair market value of the assets transferred.

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

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