Burden on taxpayer to prove deed exempt from tax

  1. Law
  2. District of Columbia Code
  3. Real Property
  4. Recordation Tax on Deeds
  5. Burden on taxpayer to prove deed exempt from tax

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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.

(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 307.)

Prior Codifications

1981 Ed., § 45-927.

1973 Ed., § 45-727.


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