Requirement to maintain books and records.

Annotations

June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334
Mar. 2, 2007, D.C. Law 16-192, § 1062(b), 53 DCR 6899
Short title: Section 1061 of D.C. Law 16-192 provided that subtitle F of title I of the act may be cited as the “Clarification of Authority to Examine Books and Records Act of 2006”.
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
D.C. Law 16-192 rewrote the section which had read as follows: “Every person who is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.”
This section is referenced in § 47-875 and § 47-2002.01.