Statutes, codes, and regulations
District of Columbia Official Code
Division VII - PROPERTYTitle 42 - REAL PROPERTYSubtitle I - GENERAL
Chapter 11 - RECORDATION TAX ON DEEDS
Section 42-1107 - Burden on taxpayer to prove deed exempt from tax

D.C. Code § 42-1107

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Current through codified legislation effective October 30, 2024
Section 42-1107 - Burden on taxpayer to prove deed exempt from tax

For the purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all deeds are taxable and the burden shall be upon the taxpayer to show that a deed is exempt from tax.

D.C. Code § 42-1107

Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 307.