D.C. Code § 41-160.06
Current through codified emergency legislation effective July 18, 2024
If a person subject to examination under section 7059 does not retain the records required by section 7027, the Administrator may determine the value of property due using a reasonable method of estimation based on all information available to the Administrator, including extrapolation and use of statistical sampling when appropriate and necessary, consistent with examination procedures and standards adopted under section 7060(a) and in accord with section 7060(b).
D.C. Code § 41-160.06