District Of Columbia § 47-4310 - Summons authority.
Full text of District Of Columbia D.C. Code § 47-4310 — Summons authority., with citation guidance and answers to common questions.
§ 47-4310. Summons authority.
47-4310For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:
Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;
Summon any person to give testimony under oath as may be relevant or material to the inquiry;
Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and
Administer oaths to a person summoned.
A summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia.
The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons.
The Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4310
What does D.C. Code § 47-4310 cover?
Section 47-4310 ("Summons authority.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-4310?
A common citation format is "D.C. Code § 47-4310" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-4310 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.