63 STAT.]
81ST CONG., 1ST SESS.-CH. 146 -MAY 27, 1949
return for such period, without regard to whether a return is filed or
whether the return which is filed correctly shows the amount of
gross receipts and taxes due thereon.
SEC. 137. On or before thirty days after the end of the tax year of
each vendor required to pay to the Collector the tax imposed by the
provisions of this title, such vendor shall make an annual return for
such tax year in such form as may be required by the Assessor. The
Assessor for good cause shown may on the written application of a
vendor extend the time for making any return required by this section.
SECRECY OF RETURNS
SEo. 138. (a) Except to any official of the District, having a right
thereto in his official capacity, it shall be unlawful for any officer or
employee of the District to divulge or make known in any manner the
amount of gross proceeds or any particulars relating thereto or the
computation thereof set forth or disclosed in any return required to
be filed under this title, and neither the original nor a copy of any
such return desired for use in litigation in court shall be furnished
where neither the District nor the United States is interested in the
result of such litigation, whether or not the request is contained in an
order of the court: Provided,however, That nothing herein contained
shall be construed to prevent the furnishing to a taxpayer a copy of
his return upon the payment of a fee of $2.
(b) Nothing contained in subsection (a) of this section shall be
construed to prohibit the publication of notices authorized in this title,
or the publication of statistics so classified as to prevent the identifica-
tion of particular returns or reports and the items thereof, or the
publication of delinquent lists showing the names of persons, vendors,
or purchasers who have failed to pay the taxes imposed by this title
within the time prescribed herein, together with any relevant informa-
tion which in the opinion of the Assessor may assist in the collection
of such delinquent taxes.
(c) Nothing contained in subsection (a) of this section shall be
construed to prohibit the Assessor, in his discretion, from divulging
or making known any information contained in any report, applica-
tion, or return required under the provisions of this title other than
such information as may be contained therein relating to the amount of
gross proceeds or tax thereon or any particulars relating thereto or
the computation thereof.
(d) Any violation of the provisions of subsection (a) of this section
shall be punishable by a fine not exceeding $1,000 or imprisonment for
six months, or both, in the discretion of the court.
(e) Notwithstanding the provisions of this section, the Assessor
may permit the proper officer of the United States or of any State or
Territory of the United States or his authorized representative to
inspect the returns filed under this title, or may furnish to such officer
or representative a copy of any such return, provided the United
States, State, or Territory grants substantially similar privileges to
the Assessor or his representative or to the proper officer of the
District charged with the administration of this title.
(f) All reports, applications, and returns received by the Assessor
under the provisions of this title shall be preserved for three years
and thereafter until the Assessor orders them to be destroyed.
DrETRMINATION OF TAX
SEC. 139. If a return required by this title is not filed, or if a return
when filed is incorrect or insufficient, the amount of tax due shall be
119
Annual return.
Publication of sta-
tistics, etc.
Penalty.
Inspection of re-
turns.
Preservation of re-
turns.
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