District Of Columbia § 47-4314 - Time and place of examination.
Full text of District Of Columbia D.C. Code § 47-4314 — Time and place of examination., with citation guidance and answers to common questions.
§ 47-4314. Time and place of examination.
47-4314The time and place of examination pursuant to shall be fixed by the Mayor, or any authorized officer or employee of the Office of Tax and Revenue, and shall be reasonable under the circumstances. The time and place for an examination shall be presumed to be reasonable if it is scheduled:
During a normally scheduled work day and normal business hours of the Office of Tax and Revenue; or
Without regard to seasonal fluctuations in the businesses of particular taxpayers or their representatives.
The Mayor, or an authorized officer or employee of the Office of Tax and Revenue, shall determine whether an examination will be an office examination or a field examination.
An office examination of an individual shall take place at the Office of Tax and Revenue.
A field examination shall take place at the location where the taxpayer’s original books, records, and source documents pertinent to the examination are maintained, which determination shall be made by the Mayor or an authorized officer or employee of the Office of Tax and Revenue. In the case of a sole proprietorship or taxpayer entity, this will usually be the taxpayer’s principal place of business.
A taxpayer shall not be subjected to unnecessary examinations or investigations.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4314
What does D.C. Code § 47-4314 cover?
Section 47-4314 ("Time and place of examination.") 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 § 47-4314?
A common citation format is "D.C. Code § 47-4314" (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 § 47-4314 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.