District of Columbia § 47-1527 Failure to file or fraudulent return; collection and enforcement.

District of Columbia Statutes

§ 47-1527 — Failure to file or fraudulent return; collection and enforcement.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 15 Taxation of Personal Property.·Subch. II Procedure.

(a)If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources.

(b)A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources.

(b) A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.

District of Columbia § 47-1527 (Failure to file or fraudulent return; collection and enforcement.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.