Partnertax.ai Start free trial

D.C. Code § 47-1812.03

Examination of books and witnesses; failure to obey summons or permit examination; prosecutions.

Official textus-dc/statcode.dccouncil.gov
Summarize

Source: official DC Code section page (code.dccouncil.gov)

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

In this chapter (40 sections)
  1. 47-1809.06 · Tax on estates and trusts — Beneficiary taxable year.
  2. 47-1809.07 · Tax on estates and trusts — Revocable trusts.
  3. 47-1809.08 · Tax on estates and trusts — Income for benefit of grantor.
  4. 47-1809.09 · Tax on estates and trusts — “In discretion of grantor”…
  5. 47-1809.10 · Tax on estates and trusts — Employees’ trusts.
  6. 47-1810.01 · Purpose of chapter.
  7. 47-1810.02 · Allocation and apportionment of District and non-District…
  8. 47-1810.03 · Distribution, apportionment, or allocation of income or…
  9. 47-1810.04 · Determination of taxable income or loss using combined…
  10. 47-1810.05 · Determination of the business income of the combined group.
  11. 47-1810.06 · Designation of agent.
  12. 47-1810.07 · Water’s-edge reporting; initiation and withdrawal election.
  13. 47-1810.08 · Accounting rules; future deductions.
  14. 47-1810.09 · Tax haven updates.
  15. 47-1811.01 · Disposition of property — Basis for determination of gain…
  16. 47-1811.02 · Disposition of property — Determination of gain or loss.
  17. 47-1811.03 · Bases — Property dividends.
  18. 47-1811.04 · Bases — Determination of depreciation deduction.
  19. 47-1812.01 · General duties of Mayor.
  20. 47-1812.02 · Records and statements.
  21. 47-1812.03 · Examination of books and witnesses; failure to obey…
  22. 47-1812.04 · Duty of Mayor to make return.
  23. 47-1812.05 · Determination of deficiency; protest by taxpayer; hearing;…
  24. 47-1812.06 · Jeopardy assessment.
  25. 47-1812.07 · Payment of tax.
  26. 47-1812.08 · Withholding of tax.
  27. 47-1812.09 · Lien liability.
  28. 47-1812.10 · Period of limitation upon assessment and collection.
  29. 47-1812.11 · Credits and refunds for overpayments.
  30. 47-1812.12 · Closing agreements.
  31. 47-1812.13 · Compromises.
  32. 47-1812.14 · Declaration of estimated tax by corporations, financial…
  33. 47-1812.15 · “Person” defined.
  34. 47-1812.16 · Collection by Mayor.
  35. 47-1812.17 · Furnishing copy of federal return.
  36. 47-1812.11a · Tax check-off.
  37. 47-1812.11b · Tax-Payer Support for Afterschool Programs for At-Risk…
  38. 47-1812.11c · New Columbia Statehood Fund tax check-off
  39. 47-1812.11d · Anacostia River Clean Up and Protection Fund tax…
  40. 47-1813.01 · Additions to tax — Delinquencies.
Full table of contents →