§ 42-1107. Burden on taxpayer to prove deed exempt from tax.
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DC Code › Title 42 › Chapter 11 › § 42-1107
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
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.
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