District of Columbia § 47-3409 Divulging information obtained from Internal Revenue Service prohibited; penalties.

District of Columbia Statutes

§ 47-3409 — Divulging information obtained from Internal Revenue Service prohibited; penalties.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 34 Miscellaneous Provisions.

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in accordance with any provisions of the District of Columbia Revenue Act of 1937, as amended. Any violation of the provisions of this section shall subject the offender to a fine of not more than the amount set forth in [ § 22-3571.01 ] or imprisonment for 90 days.

Free access — add to your briefcase to read the full text and ask questions with AI

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in accordance with any provisions of the District of Columbia Revenue Act of 1937, as amended. Any violation of the provisions of this section shall subject the offender to a fine of not more than the amount set forth in [ § 22-3571.01 ] or imprisonment for 90 days.

District of Columbia § 47-3409 (Divulging information obtained from Internal Revenue Service prohibited; penalties.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 5; May 16, 1938, 52 Stat. 370, ch. 223, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(z), 60 DCR 2064