# D.C. Code § 42-1107: Burden on taxpayer to prove deed exempt from tax

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1107

## Section

- **Citation:** D.C. Code § 42-1107
- **Heading:** Burden on taxpayer to prove deed exempt from tax
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 42 / Chapter 11 / § 42-1107

## 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.

## Nearby sections

- [D.C. Code § 42-1101 § 42-1101. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1101.md)
- [D.C. Code § 42-1102 § 42-1102. Deeds exempt from tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1102.md)
- [D.C. Code § 42-1102.01 § 42-1102.01. Sales or assignments of instruments on secondary market exempt from tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1102.01.md)
- [D.C. Code § 42-1102.02 § 42-1102.02. Transfer of economic interest defined.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1102.02.md)
- [D.C. Code § 42-1103 § 42-1103. Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1103.md)
- [D.C. Code § 42-1104 § 42-1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1104.md)
- [D.C. Code § 42-1105 § 42-1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1105.md)
- [D.C. Code § 42-1106 § 42-1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1106.md)
- [D.C. Code § 42-1107 § 42-1107. Burden on taxpayer to prove deed exempt from tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1107.md)
- [D.C. Code § 42-1108 § 42-1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1108.md)
- [D.C. Code § 42-1108.01 § 42-1108.01. Enforcement.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1108.01.md)
- [D.C. Code § 42-1109 § 42-1109. When Mayor may compromise tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1109.md)
- [D.C. Code § 42-1110 § 42-1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1110.md)
- [D.C. Code § 42-1111 § 42-1111. Mayor may compromise penalties and adjust interest.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1111.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1107. Check the current official text before relying on it. Not legal advice.