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61 chapters · 1,419 sections in this title.
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 § 47-1512 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,…
