{"data":{"id":"us-dc/d.c.-code-47-2023","jurisdiction":"us-dc","citation":"D.C. Code § 47-2023","heading":"Rules and regulations.","body":"The Mayor may issue rules and regulations to carry out the purposes of this chapter.","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/47-2023","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"965c93c1aa086918874e7549d446e1eaf63eb50fb349a808b2183d0637c2bfed","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2022","next":"us-dc/d.c.-code-47-2024"},"notice":"GroundRules: Original legal text. Not legal advice."}