District of Columbia Statutes
§ 47-2027 — Certificate of Mayor; presumptions.
District of Columbia § 47-2027
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 20Gross Sales Tax.
This text of District of Columbia § 47-2027 (Certificate of Mayor; presumptions.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 47-2027 (2026).
Text
The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.
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Related
District of Columbia v. Acme Reporting Co.
530 A.2d 708 (District of Columbia Court of Appeals, 1987)
Legislative History
May 27, 1949, 63 Stat. 123, ch. 146, title I, § 147; July 10, 1952, 66 Stat. 543, ch. 649, § 2(c); Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I,§ 107; Sept. 13, 1980, D.C. Law 3-92, § 201(f), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 214, 29 DCR 2418; Feb. 28, 1987, D.C. Law 6-209, § 405(b), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(jj)(2), 48 DCR 334
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 47-2027, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-2027.