District of Columbia Statutes

§ 47-404 — Account books of Collector.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 4 Collection and Disbursement of Taxes.·Subch. I General Provisions.
(a)It shall be the duty of the Collector to keep in his office account books, in which shall be entered:
(1)The dates of payment of all taxes;
(2)The amounts paid;
(3)The names of the persons by whom payment has been made;
(4)The years paid for;
(5)The property paid on; and
(6)The names of the persons to whom assessed.
(b)His books shall at all times be open to the inspection of any officer who may be authorized by the Mayor of the District of Columbia to examine the same.

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Legislative History

Leg. Assem., Aug. 23, 1871, ch. 108, § 1; June 20, 1874, 18 Stat. 116, ch. 337, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Nearby Sections

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