{"data":{"id":"us-dc/d.c.-code-47-2019","jurisdiction":"us-dc","citation":"D.C. Code § 47-2019","heading":"Determination of deficiencies.","body":"If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 20. Gross Sales Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2019","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"6a5350b71f5642203ac43d65a0231d4e42115f33de70f89376907cefecf99955","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2018","next":"us-dc/d.c.-code-47-2020"},"notice":"GroundRules: Original legal text. Not legal advice."}