District of Columbia § 47-2024 Additional powers.

District of Columbia Statutes

§ 47-2024 — Additional powers.

District of Columbia § 47-2024

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

Ch. 20Gross Sales Tax.

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Bluebook

D.C. Code § 47-2024 (2026).

Text

In addition to the powers granted to the Mayor in this chapter, he, and the Council of the District of Columbia with respect to paragraphs (3) and (4) of this section, are hereby authorized and empowered:

(A)To extend for cause shown the time of filing any return for a period not exceeding 30 days; provided, however, that the provisions regarding interest imposed per month or fraction thereof contained in § 47-4213 shall apply to any tax paid under an extension of time granted;

(B)For cause shown, to remit penalties and interest in whole or in part except as otherwise provided in this chapter; and

(C)To compromise disputed claims in connection with the tax hereby imposed;

(2)To request information from the Internal Revenue Service of the Treasury Department of the United Stat

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In addition to the powers granted to the Mayor in this chapter, he, and the Council of the District of Columbia with respect to paragraphs (3) and (4) of this section, are hereby authorized and empowered:

(A) To extend for cause shown the time of filing any return for a period not exceeding 30 days; provided, however, that the provisions regarding interest imposed per month or fraction thereof contained in § 47-4213 shall apply to any tax paid under an extension of time granted;

(B) For cause shown, to remit penalties and interest in whole or in part except as otherwise provided in this chapter; and

(C) To compromise disputed claims in connection with the tax hereby imposed;

(2) To request information from the Internal Revenue Service of the Treasury Department of the United States relative to any person for the purpose of assessing taxes imposed by this chapter; and said Internal Revenue Service is authorized and required to supply such information as may be requested by the Mayor relative to any person for the purpose herein provided;

(3) To prescribe methods for determining the gross proceeds from sales made or services rendered and for the allocation of such sales into taxable and nontaxable sales;

(4) To require any vendor selling to persons within the District to keep detailed records of the nature and value of personal property sold for use within the District, and to furnish such information upon request to the Mayor;

(5) To assess, determine, revise, and readjust the taxes imposed under this chapter; and

(6) To revoke, for reasonable cause, any registration certificate issued under the provisions of this chapter.

Legislative History

May 27, 1949, 63 Stat. 121, ch. 146, title I, § 144; Sept. 13, 1980, D.C. Law 3-92, § 201(e), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, §§ 212, 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(hh), 48 DCR 334