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

District of Columbia Statutes

§ 47-1535 — Rules; powers of Mayor.

District of Columbia § 47-1535

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 15Taxation of Personal Property.

Subch. IIProcedure.

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Bluebook

D.C. Code § 47-1535 (2026).

Text

(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.