D.C. Code § 47-2024
Additional powers.
In addition to the powers granted to the Mayor in this chapter, he, and the Council of the District of Columbia with respect to paragraphs (3) and (4) of this section, are hereby authorized and empowered:
# (1)
# (A)
To extend for cause shown the time of filing any return for a period not exceeding 30 days; provided, however, that the provisions regarding interest imposed per month or fraction thereof contained in § 47-4213 shall apply to any tax paid under an extension of time granted;
# (B)
For cause shown, to remit penalties and interest in whole or in part except as otherwise provided in this chapter; and
# (C)
To compromise disputed claims in connection with the tax hereby imposed;
# (2)
To request information from the Internal Revenue Service of the Treasury Department of the United States relative to any person for the purpose of assessing taxes imposed by this chapter; and said Internal Revenue Service is authorized and required to supply such information as may be requested by the Mayor relative to any person for the purpose herein provided;
# (3)
To prescribe methods for determining the gross proceeds from sales made or services rendered and for the allocation of such sales into taxable and nontaxable sales;
# (4)
To require any vendor selling to persons within the District to keep detailed records of the nature and value of personal property sold for use within the District, and to furnish such information upon request to the Mayor;
# (5)
To assess, determine, revise, and readjust the taxes imposed under this chapter; and
# (6)
To revoke, for reasonable cause, any registration certificate issued under the provisions of this chapter.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-2002.02 · Tax on gross receipts for transient lodgings or…
- 47-2002.03 · Tax on gross receipts for transient lodgings or…
- 47-2002.04 · Special event promoter obligations and penalties.
- 47-2002.05 · Ballpark sales taxes.
- 47-2002.06 · Verizon Center sales taxes.
- 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
- 47-2002.08 · Football stadium additional sales taxes.
- 47-2002.01a · Marketplace facilitators; sales tax requirements.
- 47-2002.03a · Additional tax on gross receipts for transient lodgings…
- 47-2003 · Reimbursement of vendor for tax.
- 47-2004 · Vendor to collect tax; credit for expenses; application.
- 47-2005 · Exemptions.
- 47-2006 · Application of exemption.
- 47-2007 · Action for collection of taxes.
- 47-2008 · Rules and regulations.
- 47-2009 · Tax to be separately stated.
- 47-2010 · Presumption of taxability.
- 47-2011 · Tax a personal debt; period of limitation; liens.
- 47-2012 · Tax a preferred claim; priority over property taxes.
- 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
- 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
- 47-2015 · Monthly returns.
- 47-2016 · Payment of tax.
- 47-2017 · Annual returns.
- 47-2018 · Secrecy of returns; reciprocity.
- 47-2019 · Determination of deficiencies.
- 47-2020 · Refunds.
- 47-2021 · Appeals.
- 47-2022 · Sales in bulk.
- 47-2023 · Rules and regulations.
- 47-2024 · Additional powers.
- 47-2025 · Examination of records and witnesses.
- 47-2026 · Certificate of registration.
- 47-2027 · Certificate of Mayor; presumptions.
- 47-2028 · Additional penalties for failure to comply with chapter.
- 47-2029 · Assessment of and limitations on deficiencies.
- 47-2030 · Prosecutions.
- 47-2031 · Notices.
- 47-2032 · Extensions of time.
- 47-2033 · Dedication of sales tax revenue for the Public School Capital…