Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-901 Definitions
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When used in this chapter, unless otherwise required by the context: (1) The word “District” means the geographic boundaries of the District of Columbia. (2) The word “Mayor” means the Mayor of the District of Columbia, or his or her duly authorized agents or representatives. (3)…
D.C. Code § 47-902 Enumeration of transfers exempt from tax
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The following transfers shall be exempt from the tax imposed by this chapter: (1) Repealed; (2) Transfers of property by the United States of America or the District of Columbia governments, unless its taxation has been authorized by Congress; (3) Transfers of real property by an…
D.C. Code § 47-903 Imposition of tax; rate; returns; liability for tax
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(a)(1) There is imposed on the transferor for each transfer at the time the deed is submitted to the Mayor for recordation a tax at the rate of 1.1% of the consideration paid for the transfer; provided, that: (A) If the interest in real property transferred is a lease or ground r…
D.C. Code § 47-904 Consideration; basis for computation of tax
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Where no price or amount is paid or required to be paid for real property or where such price or amount is nominal, the consideration for the deed to such property, shall, for purposes of the tax imposed by this chapter, be construed to be the fair market value of the real proper…
D.C. Code § 47-905 Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience
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Repealed Repealed.
D.C. Code § 47-906 Conditions for recordation
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Repealed Repealed.
D.C. Code § 47-907 Presumption; burden of proof
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For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.
D.C. Code § 47-908 Deficiencies in tax
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Repealed Repealed.
D.C. Code § 47-909 Interest; waiver; extension of time for payment
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Repealed Repealed.
D.C. Code § 47-910 Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions
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Repealed.
D.C. Code § 47-911 Compromise of penalties
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Repealed Repealed.
D.C. Code § 47-912 Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations
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Repealed Repealed.
D.C. Code § 47-913 Administration of oaths and affidavits
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Repealed Repealed.
D.C. Code § 47-914 Judicial review
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Any person aggrieved by an assessment of a deficiency in tax finally determined by the Mayor under the provisions of § 47-908 [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, 47-…
D.C. Code § 47-915 Refunds; collection
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Repealed Repealed.
D.C. Code § 47-916 Issuance of rules and regulations to carry out chapter
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The Mayor is authorized to issue such rules and regulations as he or she may deem necessary to carry out the purposes of this chapter.
D.C. Code § 47-917 Abatement authorized
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Repealed Repealed.
D.C. Code § 47-918 Penalty; prosecutions
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Repealed Repealed.
D.C. Code § 47-919 Disposition of monies collected
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All monies collected under this chapter shall be deposited in the Treasury of the District of Columbia to the credit of the General Fund; provided, that 15% of the monies collected under this chapter shall be deposited into the Housing Production Trust Fund established by § 42-28…
D.C. Code § 47-920 Issuance of rules and regulations for administration of chapter
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The Mayor is authorized to issue such rules and regulations necessary for the proper and efficient administration of this chapter.
D.C. Code § 47-921 Severability; savings clause
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Repealed Repealed.
D.C. Code § 47-922 Effective date
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Repealed Repealed.