Code of the District of Columbia

§ 47–4311. Requirement to maintain books and records.

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.


(June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-192, § 1062(b), 53 DCR 6899.)

Section References

This section is referenced in § 47-875 and § 47-2002.01.

Effect of Amendments

D.C. Law 16-192 rewrote the section which had read as follows: “Every person who is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.”

Emergency Legislation

For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).

For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).

For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).

Short Title

Short title: Section 1061 of D.C. Law 16-192 provided that subtitle F of title I of the act may be cited as the “Clarification of Authority to Examine Books and Records Act of 2006”.