{"data":{"id":"us-dc/d.c.-code-47-1535","jurisdiction":"us-dc","citation":"D.C. Code § 47-1535","heading":"Rules; powers of Mayor.","body":"(a)\nThe Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2.\n\n(b)\nIn addition to the other powers granted the Mayor under this subchapter, the Mayor may:\n(1)\nFor reasonable cause, waive penalties and interest in whole or in part;\n(2)\nCompromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and\n(3)\nRequest information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 15. Taxation of Personal Property.","Subchapter II. Procedure."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1535","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"72576cd454742d00ad6ee17426750144e79c64278b29d7de02ac43d0955df3ac","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1534","next":"us-dc/d.c.-code-47-1536"},"notice":"GroundRules: Original legal text. Not legal advice."}