Page:United States Statutes at Large Volume 63 Part 1.djvu/157

 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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