§ 47-3707Title 47
Authority for Mayor to file.
If a person fails to make and file a return at the time prescribed by law or by regulations, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from information obtained through testimony or otherwise. The return made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.
Annotations
Feb. 24, 1987, D.C. Law 6-168, § 8, 33 DCR 7008 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 June 9, 2001, D.C. Law 13-305, § 406(xx), 48 DCR 334 “If any person fails to file a return at the time prescribed by law, or files a false or fraudulent return, the Mayor shall make a return from his or her own knowledge and from other information as he or she can obtain. Any return made by the Mayor pursuant to this section shall constitute prima facie evidence of the amount due.” D.C. Law 13-305 rewrote the section which had read: 1981 Ed., § 47-3707.
Sourced from the DC Council Open Law Library (public domain).
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