D.C. Code § 47-1527
Failure to file or fraudulent return; collection and enforcement.
# (a)
If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources.
# (b)
A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (28 sections)
- 47-1501 · Assessment — Board of Assistant Assessors.
- 47-1502 · Assessment — Full and true value to be listed.
- 47-1503 · Assessment — Forms for listing of property subject to tax.
- 47-1504 · Warehouse property.
- 47-1505 · “Resident” defined.
- 47-1506 · Returns and values to be made at certain dates.
- 47-1507 · Applicable rates.
- 47-1508 · Exemptions.
- 47-1509 · Penalties.
- 47-1510 · Dealers in general merchandise and common carriers by…
- 47-1511 · Staff of Personal Tax Appraisers; appointment and duties of…
- 47-1512 · Rolling stock.
- 47-1521 · Definitions.
- 47-1522 · Levy of annual tax on personal property.
- 47-1523 · Reporting requirement; valuation of property.
- 47-1524 · Form of tax return; filing; extensions.
- 47-1525 · Filing returns; notice to party; records; examination.
- 47-1526 · Assessment; collection; deadline; fraudulent returns;…
- 47-1527 · Failure to file or fraudulent return; collection and…
- 47-1528 · Deficiency; request for hearing.
- 47-1529 · Acceleration of due date; distraint of taxpayer’s property.
- 47-1530 · Personal debt liability; priority; collection; “person”…
- 47-1531 · Failure to file; fraudulent return; penalties and interest.
- 47-1532 · Overpayment; credit or refund; time for filing; interest.
- 47-1533 · Appeal from assessment or denial of claim for refund.
- 47-1534 · Violations; penalties; prosecutions.
- 47-1535 · Rules; powers of Mayor.
- 47-1536 · Enforcement.