{"data":{"id":"us-dc/d.c.-code-47-4311","jurisdiction":"us-dc","citation":"D.C. Code § 47-4311","heading":"Requirement to maintain books and records.","body":"Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.","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/47-4311","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"f8d35d78daa82c3da6ba6dc07e5467b3f2a6e1888fcab0001ba002fcc3508b23","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4310","next":"us-dc/d.c.-code-47-4312"},"notice":"GroundRules: Original legal text. Not legal advice."}