{"data":{"id":"us-dc/d.c.-code-47-4310","jurisdiction":"us-dc","citation":"D.C. Code § 47-4310","heading":"Summons authority.","body":"(a)\nFor the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:\n(1)\nSummon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;\n(2)\nSummon any person to give testimony under oath as may be relevant or material to the inquiry;\n(3)\nSummon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and\n(4)\nAdminister oaths to a person summoned.\n\n(b)\nA summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia.\n\n(c)\nThe Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons.\n\n(d)\nThe Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 43. Administration.","Subchapter II. Summons Authority; Records; Protests."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4310","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"83c3e466be330cbe3ed9e169f141880fcb6f18831b62fc6b0e33abb0b11e6622","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4304.01","next":"us-dc/d.c.-code-47-4311"},"notice":"GroundRules: Original legal text. Not legal advice."}