District of Columbia Statutes
§ 47-2103 — Purchase of new stocks for use on “closing-out sales” prohibited; presumption.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 21 Closing-Out Sales.
No person in contemplation of a closing-out sale shall order any goods, wares, or merchandise for the purpose of selling and disposing of the same at such sale, and any unusual purchase and additions to the stock of such goods, wares, or merchandise within 60 days prior to the filing of application for a license to conduct such sale shall be presumptive evidence that such purchases and additions to stock were made in contemplation of such sale.
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District of Columbia § 47-2103 (Purchase of new stocks for use on “closing-out sales” prohibited; presumption.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Kendall v. Gore Properties, Inc.
236 F.2d 673 (D.C. Circuit, 1956)
Kendall v. Gore Properties
236 F.2d 673 (D.C. Circuit, 1956)
Legislative History
Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(2), 46 DCR 3142
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.