Source: http://dccode.elaws.us/code?no=47-2027
Timestamp: 2019-11-20 22:57:42
Document Index: 273701208

Matched Legal Cases: ['§ 47', '§ 147', '§ 2', '§ 107', '§ 201', '§ 214', '§ 405', '§ 2', '§ 406', '§ 47', '§ 47', '§ 47', '§ 47']

§ 47-2027. Certificate of Mayor; presumptions.
(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.)
1981 Ed., § 47-2027.
1973 Ed., § 47-2624.
"(a) For failure to file a return or failure to pay the tax to the District, penalties and interest shall be added to the tax in accordance with §§ 47-453 through 47-458.
"(b) The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, or a registration certificate has not been obtained, or that information has not been supplied pursuant to 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."
For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47-2011.