District of Columbia Statutes
§ 47-4216 — Frivolous returns.
District of Columbia § 47-4216
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 42Interest and Penalties.
Subch. IIPenalties.
This text of District of Columbia § 47-4216 (Frivolous returns.) 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 § 47-4216 (2026).
Text
(a)An individual shall pay a penalty of $500 if:
(1)The individual files what purports to be a tax return but which:
(A)Does not contain information on which the substantial correctness of the self-assessment may be judged; or
(B)Contains information that on its face indicated that the self-assessment is substantially incorrect; and
(2)The conduct referred to in paragraph (1) of this subsection is due to:
(A)A position which is frivolous; or
(B)A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia’s tax laws.
(b)The penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.
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Legislative History
June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334
Nearby Sections
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§ 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 § 47-4216, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-4216.