D.C. Code § 47-1812.02
Records and statements.
Every person upon whom the duty is imposed by this chapter to file any applications, returns, or reports or who is liable for any tax imposed by this chapter shall keep such records, render under oath such statements, and comply with such rules and regulations as the Mayor from time to time may prescribe. Whenever the Mayor deems it necessary, he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as he believes sufficient to show whether or not such person is liable to tax under this chapter and the extent of such liability.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1809.05 · Tax on estates and trusts — Net income.
- 47-1809.06 · Tax on estates and trusts — Beneficiary taxable year.
- 47-1809.07 · Tax on estates and trusts — Revocable trusts.
- 47-1809.08 · Tax on estates and trusts — Income for benefit of grantor.
- 47-1809.09 · Tax on estates and trusts — “In discretion of grantor”…
- 47-1809.10 · Tax on estates and trusts — Employees’ trusts.
- 47-1810.01 · Purpose of chapter.
- 47-1810.02 · Allocation and apportionment of District and non-District…
- 47-1810.03 · Distribution, apportionment, or allocation of income or…
- 47-1810.04 · Determination of taxable income or loss using combined…
- 47-1810.05 · Determination of the business income of the combined group.
- 47-1810.06 · Designation of agent.
- 47-1810.07 · Water’s-edge reporting; initiation and withdrawal election.
- 47-1810.08 · Accounting rules; future deductions.
- 47-1810.09 · Tax haven updates.
- 47-1811.01 · Disposition of property — Basis for determination of gain…
- 47-1811.02 · Disposition of property — Determination of gain or loss.
- 47-1811.03 · Bases — Property dividends.
- 47-1811.04 · Bases — Determination of depreciation deduction.
- 47-1812.01 · General duties of Mayor.
- 47-1812.02 · Records and statements.
- 47-1812.03 · Examination of books and witnesses; failure to obey…
- 47-1812.04 · Duty of Mayor to make return.
- 47-1812.05 · Determination of deficiency; protest by taxpayer; hearing;…
- 47-1812.06 · Jeopardy assessment.
- 47-1812.07 · Payment of tax.
- 47-1812.08 · Withholding of tax.
- 47-1812.09 · Lien liability.
- 47-1812.10 · Period of limitation upon assessment and collection.
- 47-1812.11 · Credits and refunds for overpayments.
- 47-1812.12 · Closing agreements.
- 47-1812.13 · Compromises.
- 47-1812.14 · Declaration of estimated tax by corporations, financial…
- 47-1812.15 · “Person” defined.
- 47-1812.16 · Collection by Mayor.
- 47-1812.17 · Furnishing copy of federal return.
- 47-1812.11a · Tax check-off.
- 47-1812.11b · Tax-Payer Support for Afterschool Programs for At-Risk…
- 47-1812.11c · New Columbia Statehood Fund tax check-off
- 47-1812.11d · Anacostia River Clean Up and Protection Fund tax…