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us-dc/statute/47/chapter-19/subchapter-iii — Miscellaneous Provisions. · Axiom

Axiom
District of Columbia
Statutes
Title 47
§ chapter-19

Miscellaneous Provisions.

16 sections

Liability of bond for assessments; limitation
Monthly report of names of decedents by Register of Wills
Administration; testimony; production of books and records
Arrears
Enforcement
Failure to file return; false return; penalty
Wilful failure to pay taxes, make return; additional penalty
Release of lien
Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate
Internal Revenue Service to supply information to Mayor
Assessor to determine tax if return not filed when due
Assessor may compound and settle tax
Definitions
Situs of intangibles; trust estates; aliens
Compromise and settlement of taxes
Secrecy of returns