District of Columbia § 47-1535 Rules; powers of Mayor.

District of Columbia Statutes

§ 47-1535 — Rules; powers of Mayor.

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

(a)The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2 .

(b)In addition to the other powers granted the Mayor under this subchapter, the Mayor may:

(1)For reasonable cause, waive penalties and interest in whole or in part;

(2)Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and

(3)Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.

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(a) The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2 .

(b) In addition to the other powers granted the Mayor under this subchapter, the Mayor may:

(1) For reasonable cause, waive penalties and interest in whole or in part;

(2) Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and

(3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.

District of Columbia § 47-1535 (Rules; powers of Mayor.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.