D.C. Code § 47-1432
Presumptions and burden of proof.
For the purpose of proper administration of this subchapter and to prevent evasion of the recordation requirements, the Mayor shall presume that all transfers, as described in § 47-1431, are required to be recorded. The burden shall be upon the person required to record to prove that a deed or any other document is exempt from the recordation requirement.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (29 sections)
- 47-1401 · Definitions.
- 47-1411 · Imposition of excise tax
- 47-1412 · Exept transfers
- 47-1413 · Determination of excise tax
- 47-1414 · Excise tax table
- 47-1415 · Mayor Authorized to develop tax return form
- 47-1416 · Payment of tax
- 47-1417 · Tax return
- 47-1418 · Return; assessment and collection; time of payment; penalties…
- 47-1419 · Willful breach of warranty
- 47-1420 · Report by Mayor
- 47-1421 · Authorization to promulgate regulations
- 47-1431 · In general.
- 47-1432 · Presumptions and burden of proof.
- 47-1433 · Violations.
- 47-1441 · Definitions.
- 47-1442 · General requirements.
- 47-1443 · Persons prohibited from acquiring license; contents of…
- 47-1444 · Issuance and display of license.
- 47-1445 · License expiration, fees and renewals; change in location of…
- 47-1446 · Maintenance of place of business; nonresidents.
- 47-1447 · Grounds for suspension or revocation of license.
- 47-1448 · Rescission of contracts or agreements; suspension or…
- 47-1449 · Mayor to report certain violations to Commission.
- 47-1450 · Annual report by Commission.
- 47-1451 · Regulations and violations thereof.
- 47-1461 · Annual report of costs and revenues.
- 47-1462 · Regulations.
- 47-1471 · In general.