{"data":{"id":"us-dc/d.c.-code-47-3707","jurisdiction":"us-dc","citation":"D.C. Code § 47-3707","heading":"Authority for Mayor to file.","body":"If a person fails to make and file a return at the time prescribed by law or by regulations, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from information obtained through testimony or otherwise. The return made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 37. Inheritance and Estate Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-3707","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"2f57eed7d8c0e7a1647361aa97fe1e023042d73f160b911615642b31c2745365","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-3706","next":"us-dc/d.c.-code-47-3708"},"notice":"GroundRules: Original legal text. Not legal advice."}