D.C. Code § 41-160.06
This is the official text of D.C. Code § 41-160.06, part of District of Columbia’s Code — part of the compiled statutory law of District of Columbia, published by the state as "Code." Browse the sections below, each linked to its official government source.
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§ 41-160.06. Failure of person examined to retain records.
Official statutory text
If a person subject to examination under § 41-160.02 does not retain the records required by § 41-154.04 , the Administrator may determine the value of property due using a reasonable method of estimation based on all information available to the Administrator, including extrapolation and use of statistical sampling when appropriate and necessary, consistent with examination procedures and standards adopted under § 41-160.03(a) and in accord with § 41-160.03(b) .
Status: in_force · Read it on the official government site
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