D.C. Code § 47-4310

Summons authority.

Official textus-dc/statcode.dccouncil.gov

# (a)

For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:

# (1)

Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;

# (2)

Summon any person to give testimony under oath as may be relevant or material to the inquiry;

# (3)

Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and

# (4)

Administer oaths to a person summoned.

# (b)

A summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia.

# (c)

The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons.

# (d)

The Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.

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

In this chapter (10 sections)

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