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D.C. Code § 47-404

Account books of Collector.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

It shall be the duty of the Collector to keep in his office account books, in which shall be entered:

# (1)

The dates of payment of all taxes;

# (2)

The amounts paid;

# (3)

The names of the persons by whom payment has been made;

# (4)

The years paid for;

# (5)

The property paid on; and

# (6)

The names of the persons to whom assessed.

# (b)

His books shall at all times be open to the inspection of any officer who may be authorized by the Mayor of the District of Columbia to examine the same.

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

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In this chapter (40 sections)
  1. 47-401 · Required bond for Collector of Taxes.
  2. 47-402 · Deputy Collector of Taxes.
  3. 47-403 · Cashier in Collector’s office.
  4. 47-404 · Account books of Collector.
  5. 47-405 · Certificate of taxes and assessments due; furnishment; fee.
  6. 47-406 · Powers of Mayor — Adjustment of certain rates.
  7. 47-407 · Powers of Mayor — Waiver of interest and penalties.
  8. 47-408 · Powers of Mayor — Omission from records of uncollectible taxes…
  9. 47-409 · Disbursement of taxes and appropriations; settlement of…
  10. 47-410 · Payment of moneys into Treasury; requisitions and…
  11. 47-411 · Trust fund deposits and disbursements.
  12. 47-412 · Applicability of personal property tax provisions.
  13. 47-412.01 · Time for performance of acts when last day falls on…
  14. 47-413 · Jeopardy assessment and collection.
  15. 47-414 · Abatement of taxes.
  16. 47-415 · Regulations.
  17. 47-421 · Interest.
  18. 47-422 · Authority to make payments.
  19. 47-423 · Authority to contract for payments.
  20. 47-424 · Persons ineligible to file claims.
  21. 47-425 · Rules and regulations. [Repealed.]
  22. 47-431 · Right of states to sue in District; certificate of authorized…
  23. 47-432 · Right of District to sue in states; authority of Mayor to…
  24. 47-433 · Definitions.
  25. 47-441 · Adopted; form.
  26. 47-442 · Appointment to Multistate Tax Commission; alternate.
  27. 47-443 · Existing District tax laws and regulations not affected.
  28. 47-444 · Audits.
  29. 47-445 · Rules and regulations.
  30. 47-446 · Implementation subject to appropriations.
  31. 47-451 · Amnesty.
  32. 47-452 · Establishment and application; availability; publicity.
  33. 47-453 · Interest.
  34. 47-454 · Substantial understatement penalty.
  35. 47-455 · Failure to file or pay penalty.
  36. 47-456 · Fraud penalty.
  37. 47-457 · Garnishment.
  38. 47-458 · Deficiencies; collection.
  39. 47-459 · Rules.
  40. 47-459.01 · Amnesty.
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