District of Columbia Statutes
§ 42-1107 — Burden on taxpayer to prove deed exempt from tax.
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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District of Columbia § 42-1107 (Burden on taxpayer to prove deed exempt from tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.