Coverage Validation

What's possible

Build government systems on the law

Check a workflow Reconcile primary sources

Ground AI models in citable law

Ask about benefits and taxes

Power products on rules you don't rebuild

Simulate policy on real rules

Explore benefits cliffs Simulate household impacts

Axiom Citations Slides

Team Get started

loading…

Computable law for all.

Open, machine-readable encodings of the world's rules — starting with tax and benefit policy.

Product

Axiom platform
Demos
Coverage
Validation
Citations
Documentation

Foundation

About
Team
Blog
Privacy

Connect

Contact
Get updates
hello@axiom.org

© 2026 Axiom Foundation · Doing the public-interest work

Open infrastructure for encoded law

us-dc/statute/47/chapter-15/subchapter-ii — Procedure. · Axiom

Axiom
District of Columbia
Statutes
Title 47
§ chapter-15

Procedure.

16 sections

Definitions.
Levy of annual tax on personal property.
Reporting requirement; valuation of property.
Form of tax return; filing; extensions.
Filing returns; notice to party; records; examination.
Assessment; collection; deadline; fraudulent returns; extensions.
Failure to file or fraudulent return; collection and enforcement.
Deficiency; request for hearing.
Acceleration of due date; distraint of taxpayer’s property.
Personal debt liability; priority; collection; “person” defined.
Failure to file; fraudulent return; penalties and interest.
Overpayment; credit or refund; time for filing; interest.
Appeal from assessment or denial of claim for refund.
Violations; penalties; prosecutions.
Rules; powers of Mayor.
Enforcement.