{"data":{"id":"us-dc/d.c.-code-47-2027","jurisdiction":"us-dc","citation":"D.C. Code § 47-2027","heading":"Certificate of Mayor; presumptions.","body":"The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.","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/47-2027","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"f1955145bdb71f4484c461d934600fdd5c23c758deb4060ee985f5e8da08ca96","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2026","next":"us-dc/d.c.-code-47-2028"},"notice":"GroundRules: Original legal text. Not legal advice."}