Certificate of Mayor; presumptions.

The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.

Annotations

May 27, 1949, 63 Stat. 123, ch. 146, title I, § 147
July 10, 1952, 66 Stat. 543, ch. 649, § 2(c)
Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I,§ 107
Sept. 13, 1980, D.C. Law 3-92, § 201(f), 27 DCR 3390
July 24, 1982, D.C. Law 4-131, § 214, 29 DCR 2418
Feb. 28, 1987, D.C. Law 6-209, § 405(b), 34 DCR 689
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 406(jj)(2), 48 DCR 334
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
D.C. Law 13-305 rewrote the section.
1973 Ed., § 47-2624.
1981 Ed., § 47-2027.
This section is referenced in § 47-2213.

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Sourced from the DC Council Open Law Library (public domain).

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