acquired in the manner provided by law for the acquisition of such liens in force at the time the lien is filed.

SEC. 16. Whenever there is made a sale, transfer, or assignment in bulk of any part of the whole of a stock of merchandise or of fixtures, or of merchandise and of fixtures pertaining to the conducting of the business of the seller, transferor, or assignor, otherwise than in the ordinary course of trade and in the regular prosecution of said business, the purchaser, transferee, or assignee shall at least five days before taking possession of such merchandise, fixtures, or merchandise and fixtures, or paying therefor, notify the Assessor by registered mail of the proposed sale and of the price, terms, and conditions thereof, whether or not the seller, transferor, or assignor has represented to or informed the purchaser, transferee, or assignee that he owes any tax pursuant to this title or whether he has complied with section 1 of the Act entitled "An Act to prevent the fradulent sale of merchandise in the District of Columbia", approved April 28, 1904, or whether or not he has knowledge that such taxes are owing, or whether any such taxes are in fact owing.

SEC. 17. Whenever the purchaser, transferee, or assignee shall fail to give the notice to the Assessor as required by the preceding section, or whenever the Assessor shall inform the purchaser, transferee, or assignee that a possible claim for such tax or taxes exists, any sums of money, property. or choses in action, or other consideration, which the purchaser, transferee, or assignee is required to transfer over to the seller, transferor, or assignor shall be subject to a first priority right and lien for any such taxes theretofore or thereafter determined to be due from the seller, transferor, or assignor to the District, and the purchaser, transferee, or assignee is forbidden to transfer to the seller, transferor, or assignor any such sums of money, property, or choses in action to the extent of the amount of the District's claim. For failure to comply with the provisions of this subdivision, the purchaser, transferee, or assignee shall be personally liable for the payment to the District of any such taxes theretofore or thereafter determined to be due to the District from the seller, transferor, or assignor, and such liability may be assessed and enforced in the same manner as the liability for tax under this title.

SEC. 18. REGULATIONS.-In addition to the powers granted to the Commissioners in this title, they are hereby authorized and empowered to make, adopt, and amend rules and regulations appropriate to the carrying out of this title and the purposes thereof.

SEC. 19. In addition to the powers granted to the Assessor in this title, he is hereby authorized and empowered

(a) To extend for cause show the time of filing any return for a period not exceeding thirty days; and for cause shown, to remit penalties and interest in whole or in part; and to compromise disputed claims in connection with the taxes hereby imposed.

(b) To request information from the Bureau of Internal Revenue of the Treasury Department of the United States relative to any person for the purpose of assessing taxes imposed by this title; and said Bureau of Internal Revenue is authorized and required to supply such information as may be requested by the Assessor relative to any person for the purpose herein provided.

(c) To prescribe methods for determining the receipts from sales made or services rendered and for the allocation of such receipts into taxable and nontaxable receipts.

(d) To require any vendor selling to persons within the District to keep detailed records of the nature and value of personal property sold for use within the District and the names and addresses of the purchasers, where such sales are not subject to the tax imposed by this title, and to furnish such information upon request to the Assessor.

(e) To assess, determine, revise, and readjust the taxes imposed under this title.

SEC. 20. The Assessor, for the purpose of ascertaining the correctness of any return filed as required by this title, or for the purpose of making a return where none has been made, is authorized to examine any books, papers, records, or memoranda of any person bearing upon the matters required to be included in the return and may summon any person to appear before him and produce books, records, papers, or memoranda bearing upon the matters required to be included

SEC. 11. PAYMENT OF TAX.-At the time of filing a return of receipts each vendor shall pay to the Collector the taxes imposed by this title upon the receipts required to be included in such return, as well as all other moneys collected by the vendor acting or purporting to act under the provisions of this title, even though it be judicially determined that the tax collected is invalidly imposed. All the taxes for the period for which a return is required to be filed shall be due from the vendor and payable to the Collector on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed shows correctly the amount of receipts and the taxes due thereon.

SEC. 12. DETERMINATION OF TAX.-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 determined by the Assessor from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as number of employees of the person concerned, rentals paid, stock on hand, income-tax returns, or other factors. Notice of such determination shall be given to the person liable for the collection of the tax from the purchaser and payment thereof to the Collector. Such determination shall finally and irrevocably fix the tax unless the person against whom it is assessed, within thirty days after the giving of notice of such determination, shall apply in writing to the Assessor for a hearing, or unless the Assessor of his own motion shall redetermine the same. After such hearing or redetermination the Assessor shall give notice of his final determination to the person against whom the tax is assessed. SEC. 13. REFUNDS.-(a) Except as to any tax finally determined as provided in section 14, where any tax has been erroneously or illegally collected the tax shall be refunded if application is filed with the Assessor for such refund within one year from the payment thereof. For like cause and within the same period a refund may be made upon the certificates of the Assessor and the Collector. Whenever a refund is made upon the certificates of the Assessor and the Collector, the Assessor and Collector shall state their reasons therefor in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. Such application may also be made by a vendor who has collected and paid such tax to the Collector: Provided, That the application is made within one year of the payment by the purchaser to the vendor, but no actual refund of moneys shall be made to such vendor until he shall first establish to the satisfaction of the Assessor, under such regulations as the Commissioners may prescribe, that the vendor has repaid to the purchaser the amount for which the application for refund is made. In lieu of any refund required to be made, a credit may be allowed therefor on payments due from the applicant.

(b) Application for a refund or credit made as herein provided shall be deemed an application for a revision of any tax, penalty, or interest complained of and the Assessor may receive evidence with respect thereto. After making his determination of whether any refund shall be made, the Assessor shall give notice thereof to the applicant.

SEC. 14. Any person aggrieved by a final determination of tax as provided in section 12 or denial of an application for refund of any tax under section 13 may, within ninety days from the date of the final determination of the tax or from the date of the denial of an application for refund, as the case may be, appeal to the Board of Tax Appeals for the District of Columbia in the same manner and to the same extent as set forth in sections 3, 4, 7, 8, 9, 10, 11, and 12 of title IX of the Act entitled "An Act to amend the District of Columbia Revenue Act of 1937, and for other purposes", approved May 16, 1938, as amended, and as the same may hereafter be amended. The remedy provided in this section shall not be deemed to take away from the taxpayer any remedy which he might have under any other provision of law, but no suit by the taxpayer for the recovery of any part of any tax shall be instituted in any court if the taxpayer has elected to file an appeal with respect to such tax with the Board of Tax Appeals for the District of Columbia.

SEC. 15. The taxes imposed by this title and penalties and interest thereon may be collected by the Collector in the manner provided by law for the collection of taxes due the District on personal property in force at the time of such collection; and liens for the taxes imposed by this title and penalties thereon may be acquired in the same manner that liens for personal property taxes are

acquired in the manner provided by law for the acquisition of such liens in force at the time the lien is filed.

SEC. 16. Whenever there is made a sale, transfer, or assignment in bulk of any part of the whole of a stock of merchandise or of fixtures, or of merchandise and of fixtures pertaining to the conducting of the business of the seller, transferor, or assignor, otherwise than in the ordinary course of trade and in the regular prosecution of said business, the purchaser, transferee, or assignee shall at least five days before taking possession of such merchandise, fixtures, or merchandise and fixtures, or paying therefor, notify the Assessor by registered mail of the proposed sale and of the price, terms, and conditions thereof, whether or not the seller, transferor, or assignor has represented to or informed the purchaser, transferee, or assignee that he owes any tax pursuant to this title or whether he has complied with section 1 of the Act entitled "An Act to prevent the fradulent sale of merchandise in the District of Columbia", approved April 28, 1904, or whether or not he has knowledge that such taxes are owing, or whether any such taxes are in fact owing.

SEC. 17. Whenever the purchaser, transferee, or assignee shall fail to give the notice to the Assessor as required by the preceding section, or whenever the Assessor shall inform the purchaser, transferee, or assignee that a possible claim for such tax or taxes exists, any sums of money, property. or choses in action, or other consideration, which the purchaser, transferee, or assignee is required to transfer over to the seller, transferor, or assignor shall be subject to a first priority right and lien for any such taxes theretofore or thereafter determined to be due from the seller, transferor, or assignor to the District, and the purchaser, transferee, or assignee is forbidden to transfer to the seller, transferor, or assignor any such sums of money, property, or choses in action to the extent of the amount of the District's claim. For failure to comply with the provisions of this subdivision, the purchaser, transferee, or assignee shall be personally liable for the payment to the District of any such taxes theretofore or thereafter determined to be due to the District from the seller, transferor, or assignor, and such liability may be assessed and enforced in the same manner as the liability for tax under this title.

SEC. 18. REGULATIONS.-In addition to the powers granted to the Commissioners in this title, they are hereby authorized and empowered to make, adopt, and amend rules and regulations appropriate to the carrying out of this title and the purposes thereof.

SEC. 19. In addition to the powers granted to the Assessor in this title, he is hereby authorized and empowered—

(a) To extend for cause show the time of filing any return for a period not exceeding thirty days; and for cause shown, to remit penalties and interest in whole or in part; and to compromise disputed claims in connection with the taxes hereby imposed.

(b) To request information from the Bureau of Internal Revenue of the Treasury Department of the United States relative to any person for the purpose of assessing taxes imposed by this title; and said Bureau of Internal Revenue is authorized and required to supply such information as may be requested by the Assessor relative to any person for the purpose herein provided.

(c) To prescribe methods for determining the receipts from sales made or services rendered and for the allocation of such receipts into taxable and nontaxable receipts.

(d) To require any vendor selling to persons within the District to keep detailed records of the nature and value of personal property sold for use within the District and the names and addresses of the purchasers, where such sales are not subject to the tax imposed by this title, and to furnish such information upon request to the Assessor.

(e) To assess, determine, revise, and readjust the taxes imposed under this title.

SEC. 20. The Assessor, for the purpose of ascertaining the correctness of any return filed as required by this title, or for the purpose of making a return where none has been made, is authorized to examine any books, papers, records, or memoranda of any person bearing upon the matters required to be included in the return and may summon any person to appear before him and produce books, records, papers, or memoranda bearing upon the matters required to be included

in the return and to give testimony or answer interrogatories under oath respecting the same, and the Assessor, or his duly authorized representative, shall have power to administer oaths to such person or persons. Such summons may be served by any member of the Metropolitan Police Department. If any person, having been personally summoned, shall neglect or refuse to obey the summons issued as herein provided, then in that event the Assessor, or the Deputy Assessor, may report that fact to the District Court of the United States for the District of Columbia, or one of the justices thereof, and said court or any justice thereof hereby is empowered to compel obedience to said summons to the same extent as witnesses may be compelled to obey the subpenas of that court. Any person in custody or control of any books, papers, records, or memoranda bearing upon the matters required to be included in such returns, who shall refuse to permit the examination by the Assessor or any person designated by him of any such books, papers, records, or memoranda, or who shall obstruct or hinder the Assessor or any person designated by him in the examination of any books, papers, records, or memoranda, shall upon conviction thereof be fined not more than $500.

SEC. 21. REGISTRATION.—(a) On or before the sixtieth day after approval of this Act but not prior to July 1, 1947, or in the case of vendors commencing business after July 1, 1947, or opening new places of business after such date, within three days after such commencement or opening, every vendor and every person purchasing tangible personal property for resale shall file with the Assessor a certificate of registration in a form prescribed by the Assessor. The Assessor shall within five days after such registration issue without charge to each vendor or person who purchases for resale a certificate of authority empowering such vendor to collect the tax from the purchaser. Duplicates of such certificate shall be obtained from the Assessor for each additional place of business of such vendor. Each certificate or duplicate shall state the place of business to which it is applicable. Such certificates of authority shall be prominently displayed to the public in the places of business of the vendor. A vendor who has no regular place of doing business shall attach such certificate to his cart, stand, truck, or other merchandising device. Such certificates shall be nonassignable and nontransferable and shall be surrendered within three days to the Assessor upon the vendor's ceasing to do business at the place named.

(b) A vendor shall refuse to accept a certificate that any property or service upon which a tax is imposed by this title is purchased for resale and shall collect the tax imposed by this title unless the purchaser shall have filed a certificate of registration and received a certificate of authority to collect the tax imposed by this title: Provided, however, That the payment of the tax by such purchaser shall not relieve the purchaser of the duty herein imposed upon such purchaser to collect the tax upon any resale made by him; but such purchaser who shall thereafter file a certificate of registration and receive a certificate of authority to collect the tax may, upon application therefor, receive a refund of the taxes paid by him upon property and services thereafter resold by him and upon the receipts from which he shall have collected and paid over to the Collector the tax herein imposed.

SEC. 22. PENALTIES AND INTEREST.-(a) Any person failing to file a return or to pay or pay over any tax to the Collector within the time required by this title shall be subject to a penalty of 5 per centum of the amount of tax due, plus interest at the rate of 1 per centum of such tax for each month of delay excepting the first month after such return was required to be filed or such tax became due; but the Assessor, if satisfied that the delay was excusable, may waive all or any part of such penalty in excess of interest at the rate of 6 per centum per year. Such penalties and interest shall be paid and disposed of in the same manner as other revenues from this title. Unpaid penalties and interest may be collected in the same manner as the tax imposed by this title.

(b) Officers of a corporate vendor shall be personally liable for the tax collected or required to be collected by such corporation under this title, and subject to the penalties hereinabove imposed.

(c) The certificate of the Collector or Assessor, as the case may be, to the effect that a tax has not been paid, that a return or registration certificate has not been filed, or that information has not been supplied pursuant to the provisions of this title, shall be presumptive evidence thereof: Provided, That the presumptions created by this subsection shall not be applicable in criminal prosecutions.

SEC. 23. RETURNS TO BE SECRET. (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 receipts 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 section 23 (a) of this title shall be construed to prohibit the publication of notices authorized in section 27 of this title, or the publication of statistics so classified as to prevent the identification of particular returns or reports and the items thereof, or the publication of deliquent 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 information which in the opinion of the Assessor may assist in the collection of such delinquent taxes.

(c) Nothing contained in section 23 (a) of this title shall be construed to prohibit the Assessor, in his discretion, from divulging or making known any information contained in any report, application, or return required under the provisions of this title other than such information as may be contained therein relating to the amount of receipts or tax thereon or any particulars relating thereto or the computation thereof.

(d) Any violation of the provisions of this section shall be a misdemeanor and shall be punishable by a fine not exceeding $1,000 or imprisonment for six months, or both, in the discretion of the court.

(e) All reports, applications, and returns received by the Assessor under the provisions of this Act shall be preserved for three years, and thereafter until the Assessor orders them to be destroyed.

SEC. 24. PENALTY FOR FAILURE TO FILE RETURNS, AND SO FORTH.-(a) Any person required to file a return or report or perform any act under the provisions of this title who shall fail or neglect to file such return or report or perform such act within the time required shall, upon conviction thereof, be fined not more than $300 for each and every failure or neglect, and each and every day that such failure or neglect continues shall constitute a separate and distinct offense. The penalty provided herein shall be in addition to the other penalties provided in this title.

(b) Any person required to file a return or report or perform any act under the provisions of this title who willfully fails or refuses to file such return or report or perform such act within the time required shall, upon conviction thereof, be fined not more than $5,000 or imprisoned for not more than one year, or both, for each and every failure or refusal. The penalty provided herein shall be in addition to the other penalties provided in this title.

SEC. 25. ASSESSMENT, REASSESSMENT, FALSE AND INCORRECT RETURNS.-The Assessor shall determine, redetermine, assess, or reassess, any tax imposed by this title, except in cases where the tax is correct as computed in any return filed with the Assessor, within three years after the filing of any return, except as follows:

(a) In the case of a false return, or a failure to file a return, or failure to include taxable receipts in any return filed, whether in good faith or otherwise, the tax may be assessed at any time.

(b) In the case of an incorrect return which has not been prepared as required by this title and by the return and instructions, rules, or regulations applicable thereto, the receipts reported shall be assessed or reassessed within five years after the filing of such return.

SEC. 26. PROSECUTIONS.--All prosecutions under this title shall be brought in the Municipal Court for the District of Columbia on information by the Corporation Counsel of the District in the name of the District of Columbia.

SEC. 27. NOTICES.-Any notice authorized or required under the provisions of this title may be given by mailing the same to the person for whom it is intended in an envolope, postage prepaid, addressed to such person at the address given in the last return filed by him pursuant to the provisions of this title or, if no

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