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D.C. Code § 47-4311

Requirement to maintain books and records.

Official textus-dc/statcode.dccouncil.gov
Summarize

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.

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

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In this chapter (10 sections)
  1. 47-4301 · Periods of limitation.
  2. 47-4302 · Limitation on collection.
  3. 47-4303 · Suspension of running of period of limitation.
  4. 47-4304 · Limitations on credit or refund.
  5. 47-4304.01 · Defined tax credit related to IRS income adjustments.
  6. 47-4310 · Summons authority.
  7. 47-4311 · Requirement to maintain books and records.
  8. 47-4312 · Protest of assessment.
  9. 47-4313 · Examinations of books and records.
  10. 47-4314 · Time and place of examination.
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