Burden on taxpayer to prove deed exempt from tax. 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.
District of Columbia Legal Code