§ 47-4310 — Summons authority.

District of Columbia § 47-4310

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 43: Administration.
• Subch. II: Summons Authority; Records; Protests.

Text

(a) For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:

(1) Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;

(2) Summon any person to give testimony under oath as may be relevant or material to the inquiry;

(3) Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and

(4) Administer oaths to a person summoned.

(b) A summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia.

(c) The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons.

(d) The Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.

Legislative History

June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ddd), 50 DCR 896