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

D.C. Code § 47-907: Presumption; burden of proof.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 9. Transfer Tax on Real Property.

For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.

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

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