§ 42-1107Title 42
Burden on taxpayer to prove deed exempt from tax.
For the purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all deeds are taxable and the burden shall be upon the taxpayer to show that a deed is exempt from tax.
Annotations
Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 307 1973 Ed., § 45-727. 1981 Ed., § 45-927.
Sourced from the DC Council Open Law Library (public domain).
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