(a) The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2.
(b) In addition to the other powers granted the Mayor under this subchapter, the Mayor may:
(1) For reasonable cause, waive penalties and interest in whole or in part;
(2) Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and
(3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.
(Feb. 28, 1987, D.C. Law 6-212, § 16, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1535.
Delegation of authority pursuant to Law 6-212, see Mayor’s Order 87-222, September 28, 1987.