# D.C. Code § 47-907: Presumption; burden of proof

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-907

## Section

- **Citation:** D.C. Code § 47-907
- **Heading:** Presumption; burden of proof
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 9 / § 47-907

## Text

For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.

## Nearby sections

- [D.C. Code § 47-901 § 47-901. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-901.md)
- [D.C. Code § 47-902 § 47-902. Enumeration of transfers exempt from tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-902.md)
- [D.C. Code § 47-903 § 47-903. Imposition of tax; rate; returns; liability for tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-903.md)
- [D.C. Code § 47-904 § 47-904. Consideration; basis for computation of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-904.md)
- [D.C. Code § 47-905 § 47-905. Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-905.md)
- [D.C. Code § 47-906 § 47-906. Conditions for recordation.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-906.md)
- [D.C. Code § 47-907 § 47-907. Presumption; burden of proof.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-907.md)
- [D.C. Code § 47-908 § 47-908. Deficiencies in tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-908.md)
- [D.C. Code § 47-909 § 47-909. Interest; waiver; extension of time for payment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-909.md)
- [D.C. Code § 47-910 § 47-910. Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-910.md)
- [D.C. Code § 47-911 § 47-911. Compromise of penalties.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-911.md)
- [D.C. Code § 47-912 § 47-912. Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-912.md)
- [D.C. Code § 47-913 § 47-913. Administration of oaths and affidavits.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-913.md)
- [D.C. Code § 47-914 § 47-914. Judicial review.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-914.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-907. Check the current official text before relying on it. Not legal advice.