Statutes > District of Columbia Statutes > Division VII - Property (TITLE 40 to TITLE 42) > TITLE 42 - REAL PROPERTY (SUBTITLE I to SUBTITLE VIII) > SUBTITLE I - GENERAL (Chapter 1 to Chapter 16) > Chapter 11 - Recordation Tax on Deeds (Section 42-1101 to Section 42-1124) > Section 42-1107 - Burden on taxpayer to prove deed exempt from tax

Section 42-1107 - Burden on taxpayer to prove deed exempt from tax

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