Section 42-1107 - Burden on taxpayer to prove deed exempt from tax - District of Columbia Statutes

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.

CREDIT(S)

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

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 45-927.
1973 Ed., § 45-727.

Current through September 13, 2012