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.

History

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

Editor's Notes

Section 410(d) of D.C. Law 13-305 provided: “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.”

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.

Effect of Amendments

D.C. Law 13-305 rewrote the section.

Prior Codifications

1973 Ed., § 47-2624.

1981 Ed., § 47-2027.

Section References

This section is referenced in § 47-2213.