Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-1401 Definitions
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For the purposes of this chapter, unless otherwise indicated: (1) The term “basis” shall have the same meaning as does that term when determining gain or loss under Subtitle A, Chapter 1, subchapter O, part II of the Internal Revenue Code (§ 1 et seq. of Title 26, United States C…
D.C. Code § 47-1411 Imposition of excise tax
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Expired [Expired].
D.C. Code § 47-1412 Exept transfers
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Expired [Expired].
D.C. Code § 47-1413 Determination of excise tax
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Expired [Expired].
D.C. Code § 47-1414 Excise tax table
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Expired [Expired].
D.C. Code § 47-1415 Mayor Authorized to develop tax return form
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Expired [Expired].
D.C. Code § 47-1416 Payment of tax
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Expired [Expired].
D.C. Code § 47-1417 Tax return
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Expired [Expired].
D.C. Code § 47-1418 Return; assessment and collection; time of payment; penalties and interest; appeal
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Expired [Expired].
D.C. Code § 47-1419 Willful breach of warranty
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Expired [Expired].
D.C. Code § 47-1420 Report by Mayor
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Expired [Expired].
D.C. Code § 47-1421 Authorization to promulgate regulations
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Expired [Expired].
D.C. Code § 47-1431 In general
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(a) Within 30 days after the execution of a deed or other document by which legal title to real property, an estate for life or a lease or ground rent (including renewals) for a term that is at least 30 years, or an economic interest in real property is transferred, or after a se…
D.C. Code § 47-1432 Presumptions and burden of proof
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For the purpose of proper administration of this subchapter and to prevent evasion of the recordation requirements, the Mayor shall presume that all transfers, as described in § 47-1431, are required to be recorded. The burden shall be upon the person required to record to prove …
D.C. Code § 47-1433 Violations
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(a) Where a dealer fails to record, as required by § 47-1431, and such failure is due to negligence, there shall be imposed on said dealer, a penalty of $25 for each month or portion thereof that such failure continues, not to exceed $250. (b) Repealed. (c) If a person fails to r…
D.C. Code § 47-1441 Definitions
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Repealed Repealed.
D.C. Code § 47-1442 General requirements
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Repealed Repealed.
D.C. Code § 47-1443 Persons prohibited from acquiring license; contents of applications
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Repealed Repealed.
D.C. Code § 47-1444 Issuance and display of license
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Repealed Repealed.
D.C. Code § 47-1445 License expiration, fees and renewals; change in location of principal place of business
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Repealed Repealed.
D.C. Code § 47-1446 Maintenance of place of business; nonresidents
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Repealed Repealed.
D.C. Code § 47-1447 Grounds for suspension or revocation of license
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Repealed Repealed.
D.C. Code § 47-1448 Rescission of contracts or agreements; suspension or revocation procedures
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Repealed Repealed.
D.C. Code § 47-1449 Mayor to report certain violations to Commission
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Repealed Repealed.
D.C. Code § 47-1450 Annual report by Commission
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Repealed Repealed.
D.C. Code § 47-1451 Regulations and violations thereof
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Repealed Repealed.
D.C. Code § 47-1461 Annual report of costs and revenues
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Repealed Repealed.
D.C. Code § 47-1462 Regulations
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Repealed Repealed.
D.C. Code § 47-1471 In general
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Repealed Repealed.