Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-1501 Assessment — Board of Assistant Assessors
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Repealed Repealed.
D.C. Code § 47-1502 Assessment — Full and true value to be listed
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Repealed Repealed.
D.C. Code § 47-1503 Assessment — Forms for listing of property subject to tax
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Repealed Repealed.
D.C. Code § 47-1504 Warehouse property
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Repealed Repealed.
D.C. Code § 47-1505 “Resident” defined
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Repealed Repealed.
D.C. Code § 47-1506 Returns and values to be made at certain dates
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Repealed Repealed.
D.C. Code § 47-1507 Applicable rates
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Repealed Repealed.
D.C. Code § 47-1508 Exemptions
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(a) The following personal property shall be exempt from the tax imposed by this act [this subchapter]: (1) The personal property of any corporation, and any community chest fund or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, …
D.C. Code § 47-1509 Penalties
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Repealed Repealed.
D.C. Code § 47-1510 Dealers in general merchandise and common carriers by vessels, ships, or boats
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Repealed Repealed.
D.C. Code § 47-1511 Staff of Personal Tax Appraisers; appointment and duties of personnel
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Repealed Repealed.
D.C. Code § 47-1512 Rolling stock
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(a) The rolling stock of railroad companies, refrigerator-car companies, parlor-car companies, sleeping-car companies, tank-car companies, express companies, car-renting companies, and all other companies owning parlor, sleeping, dining, tank, freight, or any other cars which are…
D.C. Code § 47-1521 Definitions
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For the purposes of this subchapter, the term: (a)(1) “District” means the District of Columbia. (2) “Mayor” means the Mayor of the District of Columbia. (3) “Person” means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or…
D.C. Code § 47-1522 Levy of annual tax on personal property
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(a) Each year the district shall levy a tax against every person on the tangible personal property owned or held in trust in that person’s trade or business in the District. The rate of tax shall be $3.40 for each $100 of value of the taxable personal property, in excess of $225,…
D.C. Code § 47-1523 Reporting requirement; valuation of property
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(a) The full and true value and the current value of tangible personal property, including taxable leasehold improvements, having a taxable situs in the District shall be reported on the return. The full and true value shall be the original costs of the tangible personal property…
D.C. Code § 47-1524 Form of tax return; filing; extensions
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(a) The form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system. (b) The taxpayer shall not f…
D.C. Code § 47-1525 Filing returns; notice to party; records; examination
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Repealed Repealed.
D.C. Code § 47-1526 Assessment; collection; deadline; fraudulent returns; extensions
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Repealed Repealed.
D.C. Code § 47-1527 Failure to file or fraudulent return; collection and enforcement
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(a) If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources. (b) A return made according to subsection (a) of this section …
D.C. Code § 47-1528 Deficiency; request for hearing
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Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
D.C. Code § 47-1529 Acceleration of due date; distraint of taxpayer’s property
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Repealed Repealed.
D.C. Code § 47-1530 Personal debt liability; priority; collection; “person” defined
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Repealed Repealed.
D.C. Code § 47-1531 Failure to file; fraudulent return; penalties and interest
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Repealed Repealed.
D.C. Code § 47-1532 Overpayment; credit or refund; time for filing; interest
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Repealed Repealed.
D.C. Code § 47-1533 Appeal from assessment or denial of claim for refund
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Any person aggrieved by any assessment of a deficiency in tax and any person aggrieved by the denial of a claim for refund may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, appeal to th…
D.C. Code § 47-1534 Violations; penalties; prosecutions
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Repealed Repealed.
D.C. Code § 47-1535 Rules; powers of Mayor
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(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 w…
D.C. Code § 47-1536 Enforcement
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Repealed Repealed.