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

(a) There is established a Public Fund for Drug Prevention and Children at Risk. (b) The Children and Youth Investment Trust Corporation (“CYITC”) shall receive, as a grant, all monies that are generated by the tax check-off system established in § 47-1812.11b. The fund shall be …

Repealed Repealed.

Repealed Repealed.

(a) The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of this chapter. (b) The rules shall include standards for: (1) The transfer of funds to the Fund; and (2) The reimbursement of costs incurred by the Mayor in the collec…

(a) A person who willfully attempts in any manner to evade or defeat a tax, or the payment thereof, imposed by this title shall, in addition to other penalties provided by law, be guilty of a felony if the tax evaded or attempted to be evaded exceeds $10,000, and, upon conviction…

(a) A person required under this title to collect, account for, or pay over tax imposed by this title who willfully fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a felony if the amount to be col…

(a) A person required under this title to pay a tax or estimated tax, or required by this title, or by regulations made under authority thereof, to make a return, keep any records, or supply any information, who willfully fails to pay the tax, pay the estimated tax, make the retu…

A person required under this title, or under regulations made under authority thereof, to furnish a statement or supply information to an employee, who willfully furnishes a false or fraudulent statement or false or fraudulent information, or who willfully fails to furnish a stat…

A person required under this title, or under regulations made under authority thereof, to furnish withholding information or supply information to an employer, who willfully furnishes false or fraudulent withholding information or other information, or willfully fails to furnish …

(a) A person who willfully makes and subscribes, delivers, or discloses a return, statement, list, account, or other document required under this title, or under regulations made under authority thereof, which he or she does not believe to be true and correct as to every material…

(a) A person who attempts to influence, intimidate, or impede an officer or employee of the District of Columbia acting in an official capacity under this title, or under regulations made under authority thereof, or in any other way corruptly or by force or threats of force (incl…

Notwithstanding any other period of limitation under law, no person shall be prosecuted, tried, or punished for an offense arising under this chapter unless the indictment is found or the information is instituted within 6 years after the latest of: the commission of the offense,…

An employee of the Office of Tax and Revenue who, as part of his or her official duties, conducts investigations of alleged misdemeanor and felony violations, shall possess the following authority while engaged in the performance of his or her official duties: (1) To carry a fire…

(a) For purposes of this chapter, the term “person” includes an officer or employee of a corporation or a member or employee of a partnership or association, who as an officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs. (b) T…

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

(a) If the expenses are not otherwise provided for by law, the Mayor may pay the expenses which he considers necessary for: (1) Detecting underpayments of tax; and (2) Detecting and bringing to trial and punishment persons guilty of violating, or attempting to violate, the revenu…

(a)(1) Unless otherwise provided in this title, if any amount of tax imposed by this title (whether required on a return or to be paid by stamp or by some method) is not paid on or before the last date prescribed for payment, interest on the unpaid amount, at the underpayment rat…

(a) Unless otherwise provided in this title, interest shall be allowed and paid on an overpayment of a tax imposed by this title at the overpayment rate set forth in subsection (c) of this section. (b) Interest shall be allowed and paid as follows: (1) In the case of a refund, fr…

(a) An individual shall pay 4 installments of estimated tax on the dates as provided in § 47-1812.08(i)(4) in the amounts provided under subsection (b) of this section. (b)(1) The amount of each installment of estimated tax shall be the lesser of: (A) The amount required under th…

(a) A corporation, financial institution, or unincorporated business shall pay 4 installments of estimated tax as provided in § 47-1812.14 in the amount provided under subsection (b) of this section. (b)(1) The amount of each installment of estimated tax shall be the lesser of: (…

(a) For purposes of this section, the term: (1) “Negligence” means a failure to make a reasonable attempt to comply with the provisions of this title or to exercise ordinary and reasonable care in the preparation of a tax return without the intent to defraud. A position with resp…

(a) If a portion of an underpayment of tax required to be shown on a return is attributable to fraud, there shall be added to the tax imposed by this title an amount equal to 75% of the portion of the underpayment which is attributable to fraud. (b) If the Mayor establishes that …

(a)(1) In case of failure to file a return required by this title on the date prescribed (determined with regard to any extension of time for filing), unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount…

Repealed [Repealed].

Repealed [Repealed].

(a) An individual shall pay a penalty of $500 if: (1) The individual files what purports to be a tax return but which: (A) Does not contain information on which the substantial correctness of the self-assessment may be judged; or (B) Contains information that on its face indicate…

(a) For the purposes of this section, the term: (1) “Tax return preparer” means a person who prepares for compensation, or who employs one or more persons to prepare for compensation, a return of tax imposed by this title or a claim for refund of tax imposed by this title. The pr…

A taxpayer certifying in good faith that it is a Qualified High Technology Company shall not be subject to any penalties under this chapter if it is determined that the taxpayer does not qualify as a Qualified High Technology Company.

(a) A penalty shall not be imposed with respect to a portion of an underpayment if the taxpayer shows that there was reasonable cause for the underpayment and that the taxpayer acted in good faith. (b) Relief for reasonable cause is available for the following penalties: (1) Accu…

(a) The Mayor may abate the unpaid portion of the assessment of a tax or a liability in respect of a tax upon a request in a form prescribed by the Mayor, which is: (1) Assessed after the expiration of the applicable period of limitation; or (2) Erroneously or illegally assessed,…

(a) Unless otherwise provided in subsection (d) of this section, the amount of a tax imposed under this title shall be assessed within 3 years after the return was filed (whether or not the return was filed after the date due) or, if the tax is payable by stamp, at any time after…

(a) If the assessment of a tax imposed by this title has been made within the applicable period of limitation, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun within 10 years after the assessment of the tax. (b) I…

The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended: (1) Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to…

(a) A credit or refund of an overpayment of a tax imposed by this title shall not be allowed unless the taxpayer files a claim within the later of 3 years from the due date of the return or 3 years from the date that the tax was paid. (b) If, before the expiration of the period o…

A taxpayer whose taxable income was changed or corrected by the Commissioner of Internal Revenue for taxable years beginning after December 31, 1997, and ending before January 1, 2001, shall be allowed a tax credit equal to the decrease in the District tax for the applicable year…

(a) For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a pe…

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.

(a) Unless otherwise provided in this title, before a final assessment of a deficiency, interest, or penalties against a person, the Mayor shall send the person a proposed assessment. No later than 30 days after the proposed assessment is sent, the person may file a protest with …

For the purpose of ascertaining the correctness of any return required to be made by this title, making a return where none has been made, determining the liability of any person or real property for any District of Columbia tax (including any interest, additional amount, additio…

(a) The time and place of examination pursuant to § 47-4313 shall be fixed by the Mayor, or any authorized officer or employee of the Office of Tax and Revenue, and shall be reasonable under the circumstances. The time and place for an examination shall be presumed to be reasonab…

Unless otherwise specified in this title, all taxes are due and payable on the due date or upon notice and demand for payment, and shall be collected by the Mayor.

(a) For purposes of this section, “electronic funds transfer” means a transfer of funds, other than a transaction by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, or computer or magnetic tape for the purpose of ordering, i…

The Mayor may enter into a written agreement with a person relating to the liability of the person for a tax for any taxable period. If the agreement is approved by the Mayor within the time as may be stated in the agreement, or later agreed upon, the agreement shall be final and…

If the Mayor believes there is a reasonable doubt as to the liability of the taxpayer or the collectibility of the tax imposed under this title, the Mayor may compromise the tax.

(a) For purposes of this section, the term “delinquent taxes” includes all tax liabilities that are due and owing for a period longer than 90 days which may be collected under this chapter and for which the taxpayer has been sent notice in accordance with subsection (b)(1) of thi…

(a) Except as provided in subsections (b), (c), (d)(2), (e), (e-1), and (e-2) of this section, and except as to an official of the District of Columbia, having a right thereto in his official capacity, an officer, employee, or contractor, or a former officer, employee, or contrac…

(a) The Chief Financial Officer may establish a program to provide amnesty to a taxpayer liable for the payment of certain Title 47 taxes on returns or reports required for tax periods ending prior to December 31, 2008; provided, that if the Chief Financial Officer shall establis…

(a) If a person liable to pay a tax neglects or refuses to pay the tax after demand, the amount, including any interest, addition to tax, or assessable penalty, together with any costs that may accrue, shall be a lien in favor of the District of Columbia upon all property (includ…

The lien imposed by § 47-4421 shall be deemed to have arisen at the time the assessment is made, or if the tax return is not timely filed, on the due date of the tax return, and shall continue until the liability for the amount assessed (or a judgment against the taxpayer arising…

(a) The lien imposed by § 47-4421 shall not be valid against a bona fide purchaser for value, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds. (b) In the case of business property sold, transferr…