District of Columbia Statutes
§ 42-1107 — Burden on taxpayer to prove deed exempt from tax.
District of Columbia § 42-1107
This text of District of Columbia § 42-1107 (Burden on taxpayer to prove deed exempt from tax.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 42-1107 (2026).
Text
For the purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all deeds are taxable and the burden shall be upon the taxpayer to show that a deed is exempt from tax.
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Related
Commonwealth Land Title Ins. Co. v. District of Columbia
(District of Columbia Court of Appeals, 2025)
Legislative History
Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 307
Nearby Sections
15
§ 42-1001
“Power” defined.§ 42-1002
General power.§ 42-1003
Special power.§ 42-1004
Beneficial power.§ 42-1009
Right of grantor to reserve power.§ 42-1011
General powers in trust.§ 42-1012
Special powers in trust.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 42-1107, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/42-1107.