District of Columbia Administrative Code

355 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is the District of Columbia Real Property Tax Revision Act of 1974, 88 Stat. 1053, as amended, D.C. Code §§47-814 and 47-820 (1981 Ed.).

356 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is the District of Columbia Real Property Tax Revision Act of 1974, 88 Stat. 1053, as amended, D.C. Code §§47-814 and 47-820 (1981 Ed.).

357 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is the District of Columbia Real Property Tax Revision Act of 1974, 88 Stat. 1053, as amended, D.C. Code §§47-814 and 47-820 (1981 Ed.).

358 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is the District of Columbia Real Property Tax Revision Act of 1974, 88 Stat. 1053, as amended, D.C. Code §§47-814 and 47-820 (1981 Ed.).

359 [RESERVED] AUTHORITY: DC-DCMR Unless otherwise noted, the authority for this chapter is the District of Columbia Real Property Tax Revision Act of 1974, 88 Stat. 1053, as amended, D.C. Code §§47-814 and 47-820 (1981 Ed.).

360 SUPPLEMENTAL ASSESSMENTS: GENERAL PROVISIONS 360.1 Except as otherwise provided, §§ 360 through 368 shall apply to supplemental assessments. 360.2 The rules pertaining to supplemental assessments shall apply to supplemental assessments conducted on or after January 1, 1991. S…

361 SUPPLEMENTAL ASSESSMENTS 361.1 In addition to annual assessments of real property, as provided in §§305 through 312, the Deputy Chief Financial Officer shall conduct supplemental assessments to determine the estimated market value of real property twice a year: (a) Between Ja…

362 DETERMINATION OF ASSESSED VALUE OF REAL PROPERTY WITH CONSTRUCTION IN PROGRESS 362.1 For construction in progress, sixty-five percent (65%) complete shall be based on how components of an improvement contribute to the overall base structure. A tenant finish is not a component…

363 INFORMATION TO BE PROVIDED BY THE OWNER OF REAL PROPERTY 363.1 Each owner of real property where there is construction of a new improvement, an addition to or renovation of an existing improvement, construction in progress, a conversion, or damage or destruction of an improve…

364 INFORMATION TO BE PROVIDED BY OWNERS OF REAL PROPERTY WHERE A CONVERSION HAS OCCURRED 364.1 In addition to the information, documents, or forms required to be submitted pursuant to § 363, each owner of real property where a conversion has occurred shall submit to the Deputy C…

365 NOTICE OF SUPPLEMENTAL ASSESSMENT TO THE REAL PROPERTY OWNER 365.1 The Deputy Chief Financial Officer shall notify each owner of real property by mail of the supplemental assessment of the owner's real property. 365.2 The notice shall include any change in the assessment and …

366 APPEALS 366.1 Notwithstanding §§ 2008.3 and 2008.4, any taxpayer who owns real property in the District of Columbia or the taxpayer's duly authorized representative, may appeal the amount of a supplemental assessment of the property pursuant to D.C. Code § 47-829 (1992 Suppl.…

367 REQUIREMENT TO FILE FORM BEFORE BENEFITING FROM TAXABLE ASSESSMENT AS A RESALE RESTRICTED PROPERTY 367.1 Residential real property that qualifies as “resale restricted properties,” as that phrase is defined under D.C. Official Code § 47-820.02, shall receive a benefit as dete…

368 DISCOUNT TAX SALE AND SALES TO D.C. OR NON-PROFITS 368.1 After successfully foreclosing the right of redemption in the Superior Court, and after having paid all taxes and liabilities becoming liens after the date specified in the public notice, a successful purchaser shall be…

370 ELECTRONIC FORMS 370.1 Effective December 7, 2020, any requests, information, applications, forms or documents required by this section to be received by OTR shall be electronically submitted as instructed on or before 11:59 PM of the due date, if applicable. This effective d…

399 DEFINITIONS 399.1 The definitions in § 9903.1 of Chapter 99 of this title shall also apply to Chapter 3. 399.2 When used in this chapter, the following words and phrases shall have the meaning ascribed: Arms Length Transaction - a transaction freely arrived at in the open mar…

3000 GENERAL PROVISIONS 3000.1 The rules set forth in this chapter are promulgated to implement the provisions of Title I of the "Uniform Disposition of Unclaimed Property Act of 1980", D.C. Law 3-160 (D.C. Code § 42-201 et seq.), as amended (also referred to in this chapter as t…

3001 FORMS 3001.1 Each report, claim, or application required by the Act or this chapter shall be made on forms approved by the Deputy Chief Financial Officer of the Office of Tax and Revenue or in a manner prescribed or approved by the Deputy Chief Financial Officer. 3001.2 Appr…

3002 ABANDONMENT OF PROPERTY 3002.1 For the purposes of the Act and this chapter, the term "tangible personal property" shall include everything that is the subject of ownership consisting of movable corporeal articles, except real estate, with a market value of fifty dollars ($5…

3003 NOTICE TO OWNERS OF ABANDONED PROPERTY 3003.1 Under the provisions of § 106 of the Act, a holder shall give notice to the owner of an inactive account, where required by the Act or this chapter, notwithstanding any evidence of indirect communication or interest in the accoun…

3004 REPORTING 3004.1 A holder shall annually file a verified report ("Report of Unclaimed Property Verification and Checklist") even if only to indicate that the holder has no reportable items; unless otherwise notified by the Deputy Chief Financial Officer. 3004.2 The last know…

3005 CONFLICTS BETWEEN CLAIMS OF STATES 3005.1 If there is a dispute between two (2) or more jurisdictions which claim the same abandoned property under §126 of the Act (D.C. Code § 42-226), the provisions of this section shall be determinative. 3005.2 If the owner's address does…

3006 RETENTION OF RECORDS 3006.1 Each holder required to file a report under § 117 of the Act shall, with respect to any property for which it has obtained the address of the owner, maintain a record of the name and address of the owner for ten (10) years after the date the prope…

3007 SAFE DEPOSIT REPOSITORY 3007.1 The District shall be liable for unpaid rental charges until the point at which the boxes are drilled open. If drilling is pursuant to the Act, the District shall be liable for storage charges from the point of drilling until the property is de…

3008 RECIPROCITY 3008.1 Proceedings to enforce the unclaimed property laws of a foreign state against a holder domiciled in the District regarding property subject to escheat or a claim of abandonment by the foreign state may be commenced by filing a request with the Corporation …

3009 COMMUNICATION 3009.1 Any communication with the holder from the owner or individual entitled to the funds shall toll the running of the period of presumption of abandonment. 3009.2 Communications include, but are not limited to, any readjustments, premium payments, assignmen…

3010 REIMBURSEMENTS 3010.1 If a claim is made to a holder who has delivered unclaimed property to the Mayor pursuant to § 119(a) of the Act the holder may either: (a) Pay the claimant upon the filing of satisfactory proof of claim and seek reimbursement from the District; (b) Ref…

3011 COLLATERAL 3011.1 The amount of collateral, which must be deposited within fifteen (15) days of a notice of violation of the Act shall be up to but no more than, one-thousand dollars ($1,000) per violation. SOURCE: Final Rulemaking published at 29 DCR 5015 (November 12, 1982…

3100 NOTICE 3100.1 The holder of a note secured by a deed of trust, mortgage, or other security instrument (hereinafter, "holder"), or the agent of any such holder, shall at least thirty (30) days in advance of any sale of the real property encumbered by the deed of trust, mortga…

3500 GENERAL PROVISIONS 3500.1 The provisions of this chapter shall govern the filing of affidavits for and the payment of the payment of the gross receipts tax by the following: (a) Each gas, electric lighting, and telephone company that sells public utility services or commodit…

3501 GROSS RECEIPTS TAX ON TELECOMMUNICATION COMPANIES: JULY 1, 1986 - JUNE 30, 1987 3501.1 A gross receipts tax shall be imposed on telecommunication companies beginning July 1, 1986. 3501.2 For the period beginning July 1, 1986, and ending June 30, 1987, the twelve (12) monthly…

3502 GROSS RECEIPTS TAX ON TELECOMMUNICATION COMPANIES: JULY 1, 1987 - AUGUST 31, 1987 3502.1 For the period beginning July 1, 1987, and ending August 31, 1987, the two (2) monthly affidavits shall be combined on one (1) affidavit due October 30, 1987. 3502.2 The tax for the peri…

3503 GROSS RECEIPTS TAX ON TELECOMMUNICATION COMPANIES: SEPTEMBER 1, 1987 - SEPTEMBER 30, 1987 3503.1 For the period beginning September 1, 1987, and ending September 30, 1987, the affidavit is due and the tax shall be paid by October 20, 1987. 3503.2 Each telecommunication compa…

3504 GROSS RECEIPTS TAX ON TELECOMMUNICATION COMPANIES: OCTOBER 1, 1987 AND SUCCEEDING MONTHS 3504.1 For each calendar month beginning after September 30, 1987, the affidavit is due and the tax payable by the twentieth (20th) day of the month following the calendar month for whic…

3700 GENERAL PROVISIONS 3700.1 The provisions of this chapter are adopted under authority of § 21 of the Inheritance and Estate Tax Revision Act of 1986, as amended, effective February 24, 1987 (D.C. Law 6-168; 22 DCR 7008). 3700.2 In accordance with Mayor's Order 87-90, the Depu…

3701 FACTORS IN DETERMINING RESIDENCE 3701.1 Factors which may be relevant in determining whether or not a decedent was a resident or nonresident for purposes of the Act include, by way of illustration and not by way of limitation, the following: (a) The intent of decedent to est…

3702 COMPUTATION OF TAX 3702.1 The amount of the federal credit shall be construed to take full advantage of the maximum state death tax credit allowable under the laws of the United States. 3702.2 In determining the maximum amount of the allowable federal credit, it shall be pre…

3703 DETERMINATION OF TAXABLE SITUS 3703.1 The taxable situs of real property shall be the place where the real property is situated. 3703.2 Real property having an actual situs outside the District shall not be taxable with respect to a resident decedent where the property is he…

3704 APPORTIONMENT 3704.1 The values used in determining the tax shall be used for purposes of making the apportionment required by § 15 of the Act. 3704.2 Any exemption or reduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes …

3705 FILING RETURNS AND PAYMENT OF TAX 3705.1 A personal representative who has obtained an extension of time for filing the federal estate tax return shall promptly file with the Deputy Chief Financial Officer a copy of the document granting the extension. 3705.2 Upon good cause…

3706 FAILURE TO FILE OR PAY TIMELY, OR FILING OF FALSE RETURN 3706.1 Each application for an extension of time shall be in writing and shall clearly state the reasons for the request. 3706.2 If an extension of time to file the estate tax return has not been obtained or, in the ca…

3707 LIEN AND CERTIFICATES 3707.1 The lien imposed by the Act on the decedent's property shall not be valid as against any purchaser, mortgagee, pledgee or other holder of a security interest for a full and adequate consideration in money or money's worth. Property, consideration…

3799 DEFINITIONS 3799.1 Words and phrases defined in § 2 of the Act shall have the same meaning when used in this chapter. In addition, the following words and phrases shall have the meaning ascribed: Business use intangible personal property - is intangible personal property use…

3800 IMPOSITION OF COSTS AND FEES: 3800.1. Definitions. The terms “central collection unit”, “delinquent debt”, and “person” shall have the same meaning in this chapter as those terms are defined in the Delinquent Debt Recovery Act of 2012, effective September 20, 2012, (D.C. Law…

3900 GENERAL PROVISIONS 3900.1 The provisions of this chapter are adopted under authority of D.C. Official Code § 47-5109(2). 3900.2 The provisions of this chapter shall be in effect with respect to taxable years commencing after December 31, 2018. SOURCE: Final Rulemaking publis…

3901 REQUIREMENT TO MAINTAIN MINIMUM ESSENTIAL COVERAGE 3901.1 A nonexempt individual, and any dependent of the individual who is a nonexempt individual, must have minimum essential coverage or pay the District shared responsibility payment for each month beginning after December…

3902 IMPOSITION OF DISTRICT SHARED RESPONSIBILITY PAYMENT 3902.1 Except as provided in § 3903, a District shared responsibility HYPERLINK "https://www.law.cornell.edu/definitions/index.php?width=840&height=800&iframe=true&def_id=1ee8b271eb9ee59e360e16676f011b3d&term_occur=3&term_…

3903 EXEMPT INDIVIDUALS 3903.1 An individual is an exempt individual for a month that includes a day with respect to which the individual has received from the Authority, pursuant to Chapter 2 of Title 26-D DCMR, the following: (a) An affordability exemption determination certifi…

3904 COMPUTATION OF DISTRICT SHARED RESPONSIBILITY PAYMENT 3904.1 The District shared responsibility HYPERLINK "https://www.law.cornell.edu/definitions/index.php?width=840&height=800&iframe=true&def_id=1ee8b271eb9ee59e360e16676f011b3d&term_occur=2&term_src=Title:26:Chapter:I:Subc…

3905 ADMINISTRATION AND PROCEDURE 3905.1 A HYPERLINK "https://www.law.cornell.edu/definitions/index.php?width=840&height=800&iframe=true&def_id=a1d17b090573400bd6a03dd4fbedfbdc&term_occur=1&term_src=Title:26:Chapter:I:Subchapter:A:Part:1:Subjgrp:3:1.5000A-5" \o "taxpayer" taxpaye…