Title 42 — Real Property.
57 chapters · 1,018 sections in this title.
D.C. Code § 42-1101 Definitions
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When used in this chapter, unless otherwise required by the context: (a)(1) The word “District” means the District of Columbia. (2) The word “Mayor” means the Mayor of the District of Columbia, or his duly authorized agents or representatives. (3)(A) The word “deed” means any doc…
D.C. Code § 42-1102 Deeds exempt from tax
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The following deeds shall be exempt from the tax imposed by this chapter: (1) Repealed; (2) Deeds to property acquired by the United States of America or the District of Columbia, unless its taxation has been authorized by Congress; (3) Deeds to real property acquired by an insti…
D.C. Code § 42-1102.01 Sales or assignments of instruments on secondary market exempt from tax
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A sale or assignment of a note, mortgage, deed of trust, or other instrument from one lender to another, on the secondary market, where there are no changes in the terms or conditions provided in the instrument and the borrower has taken no action to refinance, shall be exempt fr…
D.C. Code § 42-1102.02 Transfer of economic interest defined
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(a) A transfer of an economic interest in real property occurs upon the conveyance, vesting, granting, bargaining, sale, or assignment, directly or indirectly, of a controlling interest by 1 or more persons or by 1 or more transactions, within any 12-month period, in any corporat…
D.C. Code § 42-1103 Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return
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(a)(1) At the time a deed, including a lease or ground rent for a term (with renewals) that is at least 30 years, is submitted for recordation, it shall be taxed at the rate of 1.1% (to complete the calculation of total recordation tax due at time of recording, see also additiona…
D.C. Code § 42-1104 Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages
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(a) Consideration for a deed conveying title to real property or transferring an economic interest in real property, for purposes of the tax imposed by § 42-1103(a) and (b), including any mortgages, liens, or encumbrances thereon, shall be the amount required to be paid or provid…
D.C. Code § 42-1105 Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation
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Repealed Repealed.
D.C. Code § 42-1106 No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District
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Repealed Repealed.
D.C. Code § 42-1107 Burden on taxpayer to prove deed exempt from tax
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For the purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all deeds are taxable and the burden shall be upon the taxpayer to show that a deed is exempt from tax.
D.C. Code § 42-1108 Deficiencies in tax; notice of determination; protests; hearings; time for payment
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Repealed Repealed.
D.C. Code § 42-1108.01 Enforcement
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This chapter shall be enforced in accordance with the provisions of chapters 41, 42, 43 and 44 of Title 47, including criminal enforcement, imposition or abatement of penalties and interest, administration of this chapter, and collection of taxes imposed hereunder; provided, that…
D.C. Code § 42-1109 When Mayor may compromise tax
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Repealed Repealed.
D.C. Code § 42-1110 When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions
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Repealed Repealed.
D.C. Code § 42-1111 Mayor may compromise penalties and adjust interest
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Repealed Repealed.
D.C. Code § 42-1112 Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof
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Repealed Repealed.
D.C. Code § 42-1113 Administration of oaths and affidavits by Mayor
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Repealed Repealed.
D.C. Code § 42-1114 Appeal from deficiency assessment
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Any person aggrieved by any assessment of a deficiency in tax finally determined by the Mayor under the provisions of § 42-1108 [repealed] may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, a…
D.C. Code § 42-1115 Overpayments and refunds thereof
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Repealed Repealed.
D.C. Code § 42-1116 Stamps and other devices as evidence of collection and payment of taxes
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Repealed Repealed.
D.C. Code § 42-1117 Promulgation of rules and regulations by Mayor
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The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of this chapter.
D.C. Code § 42-1118 Abatement of taxes due where cost does not warrant collection
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Repealed Repealed.
D.C. Code § 42-1119 Elimination of fractional stamps or devices; payment of tax to nearest dollar
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For the purpose of avoiding, in the case of any stamps or devices employed pursuant to authority of this chapter, the issuance of stamps or the employment of devices representing fractional parts of $1, the Mayor is authorized, in his discretion, to limit the denominations of suc…
D.C. Code § 42-1120 General criminal penalties; prosecutions by Corporation Counsel
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Repealed Repealed.
D.C. Code § 42-1121 Illegal acts relating to stamps and other devices; penalties
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Any person who: (1) With intent to defraud, alters, forges, makes, or counterfeits any stamp, or other device prescribed under authority of this chapter for the collection or payment of any tax imposed by this chapter, or sells, lends, or has in his possession any such altered, f…
D.C. Code § 42-1122 Collected moneys to be deposited in United States Treasury
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All moneys collected under this chapter shall be deposited in the Treasury of the United States to the credit of the General Fund of the District of Columbia; provided, that 15% of the monies collected under this chapter shall be deposited into the Housing Production Trust Fund e…
D.C. Code § 42-1123 Separability clause
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If any provision of this chapter, or the application thereof to any person or circumstances, is held invalid the remainder of this chapter, and the application of such provision to other persons or circumstances, shall not be affected thereby.
D.C. Code § 42-1124 Appropriations to carry out provisions of chapter
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There are hereby authorized to be appropriated such amounts as may be necessary for the carrying out of the provisions of this chapter, including the use of stamps or other devices for evidencing payment of the tax imposed by this chapter.