D.C. Code § 47-3707
Authority for Mayor to file.
If a person fails to make and file a return at the time prescribed by law or by regulations, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from information obtained through testimony or otherwise. The return made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (23 sections)
- 47-3701 · Definitions.
- 47-3702 · Tax on transfer of taxable estate of residents; amounts;…
- 47-3703 · Tax on transfer of taxable estate of nonresidents; property…
- 47-3704 · Authority for Mayor to compromise tax.
- 47-3705 · Filing returns; payment of tax due.
- 47-3706 · Jeopardy assessments.
- 47-3707 · Authority for Mayor to file.
- 47-3708 · Amended returns.
- 47-3709 · Testimony; production of books and records.
- 47-3710 · Certification of payment by Mayor.
- 47-3711 · Lien for taxes.
- 47-3712 · Liability of personal representative.
- 47-3713 · Duty of personal representative.
- 47-3714 · Apportionment required.
- 47-3715 · Monthly report of Register of Wills.
- 47-3716 · Final account.
- 47-3717 · Authority of Mayor to determine tax; deficiencies in tax.
- 47-3718 · Penalties.
- 47-3719 · Secrecy of returns.
- 47-3720 · Rules.
- 47-3721 · Report by Mayor concerning amendment, repeal, or replacement…
- 47-3722 · Effect of repealers.
- 47-3723 · Applicability.