{"data":{"id":"us-dc/d.c.-code-47-4463","jurisdiction":"us-dc","citation":"D.C. Code § 47-4463","heading":"Personal liability.","body":"A purchaser who fails to comply with the provisions of § 47-4461 or § 47-4462 shall be personally liable for the payment to the District of Columbia of the taxes determined to be due from the seller to the extent of the fair market value of the assets transferred.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 44. Collections.","Subchapter V. Bulk Sales."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4463","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"10a5b7f33d18f10419736e3fa943a5a0dcffec78b68bf0f92a949ea8c104ef5d","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4462","next":"us-dc/d.c.-code-47-4471"},"notice":"GroundRules: Original legal text. Not legal advice."}