The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.

CREDIT(S)

(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 147; July 10, 1952, 66 Stat. 543, ch. 649, § 2(c); Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I, § 107; Sept. 13, 1980, D.C. Law 3-92, § 201(f), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 214, 29 DCR 2418; Feb. 28, 1987, D.C. Law 6-209, § 405(b), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(jj)(2), 48 DCR 334.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2027.
1973 Ed., § 47-2624.
Effect of Amendments
D.C. Law 13-305 rewrote the section which had read:
“(a) For failure to file a return or failure to pay the tax to the District, penalties and interest shall be added to the tax in accordance with §§ 47-453 through 47-458.
“(b) The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, or a registration certificate has not been obtained, or that information has not been supplied pursuant to the provisions of this chapter, shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.”
Legislative History of Laws
For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47-2011.
For Law 13-305, see notes following § 47-901.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Miscellaneous Notes
Section 410(d) of D.C. Law 13-305 provides: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”

The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.

CREDIT(S)

(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 147; July 10, 1952, 66 Stat. 543, ch. 649, § 2(c); Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I, § 107; Sept. 13, 1980, D.C. Law 3-92, § 201(f), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 214, 29 DCR 2418; Feb. 28, 1987, D.C. Law 6-209, § 405(b), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(jj)(2), 48 DCR 334.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2027.
1973 Ed., § 47-2624.
Effect of Amendments
D.C. Law 13-305 rewrote the section which had read:
“(a) For failure to file a return or failure to pay the tax to the District, penalties and interest shall be added to the tax in accordance with §§ 47-453 through 47-458.
“(b) The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, or a registration certificate has not been obtained, or that information has not been supplied pursuant to the provisions of this chapter, shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.”
Legislative History of Laws
For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 47-2001.
For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47-2011.
For Law 13-305, see notes following § 47-901.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Miscellaneous Notes
Section 410(d) of D.C. Law 13-305 provides: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”