Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

The Collector of Taxes before entering upon his duties shall execute a bond in the sum of $100,000, with sufficient surety or sureties, to be approved by the Mayor of the District of Columbia conditioned for the faithful performance of the duties of his office.

The Deputy Collector of Taxes shall perform such duties as may be required of him by the Collector, and the Collector may require the said Deputy Collector to give bond for the faithful performance of his duties; but the Collector shall in every respect be responsible, as now pro…

The cashier (in the Collector’s office) shall, in the necessary absence or inability of the Collector from any cause, perform his duties without any additional compensation; and the Collector may require the said cashier to give bond for the faithful performance of such duties du…

(a) It shall be the duty of the Collector to keep in his office account books, in which shall be entered: (1) The dates of payment of all taxes; (2) The amounts paid; (3) The names of the persons by whom payment has been made; (4) The years paid for; (5) The property paid on; and…

(a) The Mayor shall furnish whenever called upon, a certified statement of all taxes and assessments, general and special, that may be due at the time of making the certificate; and the certificate when furnished shall be a bar to the collection and recovery from any subsequent p…

The Mayor of the District of Columbia is hereby authorized from time to time to adjust the rates to be charged for issuing certificates of real estate taxes and assessments due and for duplicating District of Columbia tax returns. Notice of changes in such rates shall be publishe…

Repealed Repealed.

The Mayor of the District of Columbia is authorized to direct the Collector of Taxes of the District of Columbia to omit from his records as assets of the District of Columbia any and all taxes, real and personal, and all special assessments which the Mayor may determine are unco…

All taxes collected shall be paid into the Treasury of the United States, and the same, as well as the appropriations made by Congress for the expenses of the District of Columbia, shall be disbursed for the expenses of said District, on itemized vouchers, which shall have been a…

All moneys appropriated for the expenses of the government of the District of Columbia, together with all revenues of the District of Columbia from taxes or otherwise, shall be deposited in the Treasury of the United States, as required by the provisions of § 47-409, and shall be…

(a) All moneys received by the Collector of Taxes of the District of Columbia in the nature of trust fund deposits, the disposition of which is not provided for by law, and which had been on April 27, 1904, deposited by said Collector with the Treasurer of the United States to th…

Repealed Repealed.

When the last day prescribed administered by the Office of Tax and Revenue for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or…

Repealed Repealed.

Repealed Repealed.

The Mayor may promulgate regulations to carry out the purposes of this subchapter.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed.

(a) Any state, acting through its lawfully authorized officials, shall have the right to sue in the Superior Court of the District of Columbia to recover any tax lawfully due and owing to it in any case in which such reciprocal right is accorded to the District of Columbia by suc…

(a) In any state, or any subdivision thereof, in which the District of Columbia is authorized under the laws of such state to bring suit for the purpose of recovering taxes lawfully due and owing the District of Columbia, the Attorney General for the District of Columbia is autho…

For purposes of this subchapter: (1) The term “taxes” means: (A) Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved; (B) Any penalty lawfully imposed pursuant to…

The Multistate Tax Compact is adopted and entered into with all jurisdictions legally joining therein, in the form substantially set forth as follows: The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers,…

The Mayor, with the advice and consent of the Council, shall appoint a person who shall be the District of Columbia member of the Multistate Tax Commission. Such person may designate an alternate who may represent him on the Commission and who shall be a deputy or principal assis…

Nothing contained in this subchapter shall be construed to repeal or otherwise limit the effectiveness of existing District of Columbia tax laws and regulations.

Article VIII of the Multistate Tax Compact, as set forth in § 47-441, shall be in full force and effect in and with respect to the District of Columbia.

The Chief Financial Officer is authorized to promulgate rules and regulations necessary for the efficient administration of this subchapter.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

Repealed Repealed.

The Council of the District of Columbia finds that: (1) Many District residents and businesses are already overburdened by current taxation levels. (2) The health of the District’s tax base and its potential for economic growth require the maintenance of a competitive tax burden …

(a) There is established a Tax Revision Commission (“Commission”) with the purpose of preparing comprehensive recommendations to the Council and the Mayor which: (1) Provide for fairness in apportionment of taxes; (2) Broaden the tax base; (3) Make the District’s tax policy more …

(a) The Commission shall be a nonpartisan body composed of 11 members, including a Chairperson. (b) The members of the Commission shall be appointed as follows: (1) The Mayor shall appoint 5 members, of whom: (A) Three shall be experts in the field of taxation, such as tax lawyer…

(a) The Chairperson of the Commission, or his or her designated representative, who must be a member of the Commission, shall convene all meetings of the Commission. Six members of the Commission shall constitute a quorum. Voting by proxy shall not be permitted. (b) The Commissio…