§ 42-1107. Burden on taxpayer to prove deed exempt from tax.

Current through October 23, 2012

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

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 45-927.

1973 Ed., § 45-727.