D.C. Code § 47-1804.06
Authority to reject returns.
Notwithstanding any other provisions of this chapter, the Mayor is hereby authorized to reject any return of income reported on a cash basis where, in his opinion, the net income of the taxpayer is not properly reflected and cannot be determined on such basis, and to require the return to be filed on such a basis as in his opinion will properly reflect the net income of the taxpayer.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1801.01 · Repeal of the District of Columbia Income Tax Act of 1939…
- 47-1801.02 · Applicability of provisions — Taxable years.
- 47-1801.03 · Applicability of provisions — Returns and payments.
- 47-1801.04 · General definitions.
- 47-1801.05 · Effect of repeal or amendment.
- 47-1801.01a · Effect of repeal or amendment.
- 47-1802.01 · Exempt organizations — In general.
- 47-1802.02 · Exempt organizations — Regulations.
- 47-1802.03 · Exempt organizations — Applicability of provisions.
- 47-1802.04 · Exempt organizations — Political organizations.
- 47-1803.01 · “Net income” defined.
- 47-1803.02 · Gross income — Items included and excluded; “adjusted…
- 47-1803.03 · Gross income — Corporation, financial institution,…
- 47-1803.04 · Gross income — Individual, estate, and trust deductions.
- 47-1804.01 · Accounting periods — Computation of income.
- 47-1804.02 · Accounting periods — Period in which items of gross income…
- 47-1804.03 · Accounting periods — Period for which deductions and…
- 47-1804.04 · Income from installment sales.
- 47-1804.05 · Inventories.
- 47-1804.06 · Authority to reject returns.
- 47-1804.07 · Amount.
- 47-1805.01 · Returns — Forms.
- 47-1805.02 · Returns — Persons required to file.
- 47-1805.03 · Returns — Filing.
- 47-1805.04 · Returns — Divulgence of information.
- 47-1805.05 · Returns — Certification by Qualified High Technology…
- 47-1805.02a · Combined reporting required.
- 47-1805.02b · Transition from the Joyce method of apportionment to the…
- 47-1806.01 · Tax on residents and nonresidents — “Taxable income”…
- 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
- 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
- 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
- 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign…
- 47-1806.06 · Tax on residents and nonresidents — Credits — Property…
- 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
- 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
- 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
- 47-1806.10 · Income averaging — Employment discrimination.
- 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
- 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…