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

In lieu of the penalties provided in § 47-2901 for the offense therein mentioned, the penalty mentioned in § 47-2902(b) is hereby substituted, and hereafter shall be applicable to and enforced, as herein provided, for any violation of § 47-2901.

After the final conviction of any party for the violation of any of the provisions of §§ 47-2901 to 47-2903, and the recovery of the fine, a sum equal in amount to one-half of such fine shall be paid, and warrant drawn in the usual form out of the General Fund, to the party who m…

Any restaurant keeper or proprietor, any hotel keeper or proprietor, proprietors or keepers of ice cream saloons or places where soda water is kept for sale, or keepers of barber shops and bathing houses, refusing to sell or wait upon any respectable well-behaved person, without …

(a) The proprietor or proprietors, or keeper or keepers, of every licensed restaurant, eating house, barroom, sample room, ice cream saloon, or soda fountain room, or establishment in the District of Columbia, shall put up, or cause to be kept up, and to be regularly kept up, or …

On or before the first day of November in each year the proprietor or proprietors, keeper or keepers, of each licensed restaurant, eating house, barroom, sample room, ice cream saloon, and soda fountain room or establishment in said District, as aforesaid, shall transmit to the A…

The proprietor or proprietors, keeper or keepers, of any licensed restaurant, eating house, barroom, sample room, ice cream saloon, or soda fountain room shall sell at and for the usual or common prices charged by him, her, or them, as contained in said printed cards or papers, a…

If the proprietor or proprietors, keeper or keepers, of any place or establishment, as aforesaid, shall neglect or refuse to put up printed cards or papers of prices as provided for in § 47-2908, or shall refuse to send a copy or duplicate to the Assessor as provided in § 47-2909…

For the purposes of this chapter, the term: (1) “Drawer” means an individual who makes or signs a check or other draft, but not including a credit or debit card sales draft. (2) “Sale” means any: (A) Offer, or attempt to sell merchandise, real property, or intangibles for cash or…

(a) No person shall imprint the information contained on a drawer’s credit card or other form of identification on the face or on the back of a check used as payment for goods or services, nor shall any person record in any manner the number of a drawer’s credit card or other for…

(a) Except as provided in subsection (b) of this section, no person shall, as a condition of accepting a credit card as payment for a sale of goods or services, request or record the address or telephone number of a credit card holder on the credit card transaction form. (b) A pe…

(a) Any person aggrieved by a violation of § 47-3152 or § 47-3153 shall be entitled to institute an action to recover actual damages or $500, whichever is greater, and for injunctive relief against any person who has engaged in any act in violation of this chapter. (b) In the eve…

In the interpretation of this chapter, unless the context indicates a different meaning: (1) The term “tax” means the tax or taxes mentioned in this chapter. (2) The term “appeal” means the appeal provided in this chapter. (3) The term “Mayor” means the Mayor of the District of C…

(a) The judge of the District of Columbia Tax Court may hereafter retire (1) after having served as a judge of such Court for a period or periods aggregating 20 years or more, whether continuously or not, (2) after having served as a judge of such Court for a period or periods ag…

Any person aggrieved by any assessment by the District of any personal property, inheritance, estate, business privilege, income and franchise, sales, alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor-vehicle fuel tax or taxes, or penalties thereon,…

(a) Decisions of the Superior Court in civil tax cases are reviewable in the same manner as other decisions of the court in civil cases tried without a jury. The District of Columbia Court of Appeals has the power to affirm, modify, or reverse the decision of the Superior Court w…

(a) [Repealed]. (b) [Repealed]. (c) [Repealed]. (d) Any person aggrieved by a reassessment or redistribution made pursuant to § 47-834, may within 6 months after notice of such reassessment or redistribution, appeal from such reassessment or redistribution in the same manner and …

Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.

No suit shall be filed to enjoin the assessment or collection by the District of Columbia or any of its officers, agents, or employees of any tax.

Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, addressed to such person at the address given in any return filed by him, or, if no return has been filed, then to his last-known address…

In any matter affecting taxation, the determination of which is by law left to the discretion of the Mayor, the Mayor may, if he so elects, refer such matter to the Superior Court to make findings of fact and submit recommendations, such findings of fact and recommendations, if a…

(a) Where there has been an overpayment of any tax, the amount of the overpayment shall be refunded to the taxpayer. No refund (other than inheritance and estate taxes) shall be allowed after 2 years from the date the tax is paid unless the taxpayer files a claim before the expir…

If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the purpose of assisting the District government in meeting its general expenditur…

If the conditions in subsection (b) of this section are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated and to the extent provided in advance in annual appropriations acts, for the purpose of a…

If the conditions in subsection (b) of this section are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the purpose of assisting the District government in meeting its general expenditures…

The Secretary shall require the District government to provide such security for any advance made under §§ 47-3401 through 47-3401.04, as the Secretary determines to be appropriate. As security for any advance made under §§ 47-3401 through 47-3401.04, the Secretary may require th…

Except as provided in paragraph (2) of this subsection, on any date on which a reimbursement payment is due to the Treasury under the terms of any advance made under §§ 47-3401 through 47-3401.04, the District shall pay to the Treasury the amount of such reimbursement payment out…

For purposes of this chapter: (1) The term “Authority” means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a); (2) The term “control period” has the meaning given such term under § 47-393(4) [§ 47-393(3)]; (3) …

There are authorized to be appropriated, as the annual payment by the United States toward defraying the expenses of the government of the District of Columbia, not to exceed $173,000,000 for the fiscal year ending June 30, 1972, and not to exceed $178,000,000 for the fiscal year…

(a) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1972, there is authorized to be appropriated to the District of Columbia for such fiscal year not to exceed $6,000,000 which may only be used in such fiscal year to pay…

If in any fiscal year or years a deficiency exists between the amount appropriated and the amount authorized by this article to be appropriated, additional appropriations are hereby authorized for subsequent fiscal years to pay such deficiency or deficiencies.

Congress finds as follows: (1) Congress has restricted the overall size of the District of Columbia’s economy by limiting the height of buildings in the District and imposing other limitations relating to the Federal presence in the District. (2) Congress has imposed limitations …

The Council of the District of Columbia is authorized to make such rules and regulations as may be necessary to carry out the provisions of the District of Columbia Revenue Act of 1937, as amended and shall prescribe and publish all needful rules and regulations for the enforceme…

If any provision of the District of Columbia Revenue Act of 1937 and the Revenue Act of 1939, or the application thereof to any person or circumstance, is held invalid, the remainder of the act, and the application of such provisions to other persons or circumstances, shall not b…

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in …

(a) If any provision of the District of Columbia Tax Enforcement Act of 1982, including any amendment made by the District of Columbia Tax Enforcement Act of 1982, or the application thereof to any person or circumstance, is held invalid, the remainder of the District of Columbia…

The Council of the District of Columbia finds that: (1) Homeownership can be afforded by very few lower income families in the District of Columbia. (2) Homeownership stabilizes families and, in turn, stabilizes neighborhoods, contributing to improved housing conditions and safer…

(a) In order to qualify as a lower income homeownership household in the District of Columbia, a lower income household must meet the following conditions: (1) The income of the household shall not be in excess of 120% of the lower income guidelines established pursuant to 42 U.S…

(a)(1) A deed, including a lease or ground rent, conveying property or an interest in property to a qualifying lower income homeownership household shall be exempt from the deed recordation tax pursuant to §§ 42-1102 or 42-1103, if the household meets the requirements of § 47-350…

(a) The Mayor shall assume that a shared equity financing agreement meets the requirements of §§ 47-3502 and 47-3503 if the persons acquiring qualified ownership interests in the property pursuant to the shared equity financing agreement certify that the agreement is intended to …

(a) In order to qualify for an exemption under this section, a nonprofit housing organization shall have been approved by the Internal Revenue Service as exempt from federal income tax under 26 U.S.C. § 501(c)(3) or (4). (b) Transfers of property to a qualifying nonprofit housing…

(a)(1) If a qualifying nonprofit housing organization fails to transfer the property within 36 months as required by § 47-3505, the Mayor shall disallow the exemptions provided by § 47-3505 and the organization shall pay to the Mayor: (A) The total tax which would have been due w…

(a) In order to qualify for an exemption under this section, a resident management corporation shall meet the requirements of section 20 of the United States Housing Act of 1937 (42 U.S.C. § 1437r). (b) Real property transferred to a qualifying resident management corporation pur…

For the purposes of qualifying for the depreciation deduction provided by 26 U.S.C. § 167(k)(2)(B) , an investor in a shared equity financing agreement, which qualifies for the benefits provided by the Lower Income Homeownership Tax Abatement and Incentives Act of 1983, and who m…

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

(a)(1) There shall be established an employee deferred compensation program which meets the requirements of this section and § 457 of the Internal Revenue Code of 1954 and the regulations and interpretations thereunder. (1A)(A) All newly hired employees eligible to participate in…

The Mayor shall promulgate regulations which enable employees to participate in a voluntary tax-sheltered income deferment program which meets the requirements of § 457 of the Internal Revenue Code of 1954 , and the regulations and interpretations thereunder. The regulations shal…