§ 47-907Title 47
Presumption; burden of proof.
For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.
Annotations
Sept. 13, 1980, D.C. Law 3-92, § 407, 27 DCR 3390 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 1981 Ed., § 47-907.
Sourced from the DC Council Open Law Library (public domain).
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