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

(a) The Mayor, within the applicable period of limitations set forth in § 47-4302, may credit the amount of the overpayment of a tax, including interest allowed thereon, against the liability for a tax or an installment thereof (whether the tax was assessed as a deficiency or oth…

If a joint income tax return is filed, the Mayor shall separate the amount due to the spouse who owes delinquent taxes from the spouse who does not owe delinquent taxes based upon the proportion of gross income of each spouse. In applying the tax refund against delinquent taxes o…

(a) If the refund offset concerns (1) the existence or amount of an arrearage for court-ordered child support, a default under a federal student loan program, or the overpayment of unemployment compensation benefits under § 47-4431(c), or (2) the division of a joint refund under …

If the Mayor determines that all or a portion of a tax refund should not have been offset, or that the division of a joint tax refund was incorrect, the Mayor shall return the excess amount to the taxpayer within 30 days of the determination.

(a) The amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with: (1) The agency of the District responsible for administering the child support program as authorized by Part D of Title IV of the Social Security Act, approved Ja…

(a) The provisions of this subchapter relating to the offset of tax refunds of individuals who are in arrears with court-ordered child support payments shall apply to income tax refunds issued after September 18, 1982. (b) The provisions of this subchapter relating to the offset …

A person aggrieved by a final determination of the Mayor in accordance with this subchapter may, within 6 months from the date of the determination, 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-…

The offset of a tax refund against the delinquent taxes for which a taxpayer is liable shall have priority over the offset of a tax refund requested by the United States.

The collection remedy under this subchapter shall be in addition to, and not in substitution for, any other remedy available by law.

(a) The chief taxing official of a state, local, or municipal government may certify to the Mayor the existence of a tax debt and request that the Mayor withhold a refund due to a taxpayer to satisfy the debt owed by the taxpayer to the requesting state, local, or municipal gover…

(a) If the Mayor believes that the assessment or collection of a deficiency of a tax imposed under this title (except real property taxes) will be jeopardized by delay, or if the Mayor finds that a taxpayer designs quickly to depart from the United States or to remove his propert…

(a) The collection of any or all of the amount of the assessment may be stayed by filing with the Mayor a bond in an amount, equal to 150% of the amount to be stayed, and with sureties as the Mayor may approve, conditioned upon the payment of the amount (together with interest ac…

The purchaser, transferee, or assignee (“purchaser”) of all or a part of the inventory, furnishings, equipment, materials, or supplies (“property”) of a business, pursuant to a sale, transfer, or assignment in bulk other than in the ordinary course of trade or business (“sale”), …

If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists: (1) The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien f…

A purchaser who fails to comply with the provisions of § 47-4461 or § 47-4462 shall be personally liable for the payment to the District of Columbia of the taxes determined to be due from the seller to the extent of the fair market value of the assets transferred.

(a) If a person determined to be liable to the District of Columbia for a tax neglects or refuses to pay the tax within 10 days after notice and demand, the Mayor may collect the tax, with interest and penalties thereon (and an amount sufficient to cover the expenses of the levy)…

(a) After seizure of property, notice in writing shall be given by the Mayor to the owner of the property (or, in the case of personal property, the possessor of the property), or shall be left at his usual place of abode or business. If the owner cannot be readily located, or ha…

If the Mayor seizes property to enforce the payment of the tax, the property seized shall be kept in a safe and convenient place until the sale of the property. If the Mayor determines that the property seized may perish, may become greatly reduced in value while stored, or canno…

(a) A person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Mayor at any time before the sale of the property, and upon the payment, the Mayor shall restore the property to him, and all …

(a) If property is sold as provided in § 47-4472, the Mayor shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate shall set forth the real property purchased, for whose taxes the property was so…

(a) In all cases of sale of property (other than real property) sold under § 47-4472, the certificate of the sale: (1) Shall be prima facie evidence of the right of the officer to make the sale and conclusive evidence of the regularity of the proceedings in making the sale; (2) S…

(a) The proceeds realized from a seizure and sale under this chapter shall be applied in the following order of priority: (1) The expenses of the proceedings for seizure and sale; (2) The specific tax liability on the seized property; (3) The liability for which the levy was made…

(a) The Mayor shall release the levy upon all, or part, of the property levied upon and shall promptly notify the person upon whom the levy was made (if any) that the levy has been released if: (1) The liability for which the levy was made is satisfied or becomes unenforceable; (…

If there is a recovery in a suit or proceeding against the Mayor (or the Mayor’s designee), for a wrongful distraint or any other act performed by the Mayor or for the recovery of money paid to the Mayor and transmitted to the District of Columbia in the performance of the Mayor’…

A person who fails or refuses to surrender property subject to distraint on which a levy has been made shall be liable to the District of Columbia for the value of the property not surrendered, but not exceeding the amount of the taxes, including interest and penalties, for which…

(a)(1) The Chief Financial Officer may request, up to 4 times per year, information and assistance from a financial institution concerning any obligor who is delinquent in the payment of taxes to aid in the enforcement of District tax laws. (2) The CFO’s request shall: (A) Includ…

(a) An officer or director of a corporation, general partner of a partnership, or similar principal of a business shall, in addition to other penalties provided by law, be liable for a penalty equal to the tax, including interest and penalties thereon, not collected or paid to th…

For the purposes of this chapter, the term: (1) “Account” means a college savings account established under § 47-4503. (2) “Account owner” means the individual or organization who enters into a college savings agreement under this chapter establishing an account. The account owne…

There is established the District of Columbia College Savings Program, which authorizes the creation of college savings accounts to enable residents of the District of Columbia to benefit from the tax incentives provided for qualified tuition programs under the Internal Revenue C…

(a) An account may be established by any person who desires to save money for the payment of qualified higher education expenses of a designated beneficiary by entering into a college savings agreement. An account shall not be held jointly. (b) An application for an account shall…

Repealed [Repealed].

(a) The Chief Financial Officer shall take such action as may be necessary to effectuate the Trust, issue regulations with respect to the Program, and in connection therewith, the Trust, and otherwise initiate the implementation and administration of the Program consistent with t…

(a) The Chief Financial Officer shall implement the Program through use of one or more financial organizations as account depositories and managers. Under the Program, individuals may establish accounts directly with an account depository. (b) The Chief Financial Officer shall so…

(a) Nothing in this chapter shall be construed to: (1) Confer upon a designated beneficiary rights or legal interest with respect to an account unless the designated beneficiary is the account owner; (2) Guarantee that a designated beneficiary will be admitted to an institution o…

Repealed Repealed.

(a) An account owner who files an income tax return in the District of Columbia may claim a deduction in an annual amount not to exceed $4,000 for contributions made to all accounts under the Program. With respect to married individuals (or domestic partners registered under § 32…

A person may not attach, execute, garnish, or otherwise seize a current or future benefit under a higher education tuition savings account or an asset of the Program.

The District of Columbia and its agencies may agree, by contract or otherwise, to remit payments on behalf of an employee to an account through payroll deductions.

(a) The Mayor shall audit the Program annually. (b)(1) Within 90 days after the close of each fiscal year, the Chief Financial Officer shall submit to the Council a report, which shall include: (A) The Mayor’s audit report for the year; (B) A financial accounting of the Program, …

Beginning June 1, 2003, and ending May 31, 2008, sales of tangible personal property, not to exceed the aggregate amount of $800,000, to be incorporated into or consumed in the renovation of the Lincoln Square Theater shall be exempt from taxation under Chapter 20 and Chapter 22 …

(a) For the purposes of this section, the term: (1) “CareFirst” means CareFirst, Inc., a Maryland non-stock corporation, which is the sole member of Blue Cross Blue Shield of the National Capital Area and licensed to do business in the District as Group Hospitalization and Medica…

(a) For the purposes of this section, the term: (1) “Developer Sponsor” means JPI Apartment Development, LP, its successors, affiliates, and assigns. (2) “Jenkins Row project” means the acquisition, development, construction, installation, and equipping, including the financing, …

(a) The personal property of any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District …

(a) For the purposes of this section, the term “Carver 2000 Low-Income and Senior Housing Project” means the financing, refinancing, or reimbursing of costs incurred for the acquisition, development, construction, installation, and equipping of the mixed-use 176 units of apartmen…

(a) The real property located in the District of Columbia, described as lot 57, square 3848, situated at 1060 Brentwood Road, N.E., shall be exempt from real property taxation under Chapter 8 for 6 years, beginning on the first day of the month following the month in which the pr…

(a) For the purposes of this section, the term: (1) “Affordable rental housing project” means a housing development in which units are rented to occupying households with not more than 80% of area median income (adjusted for household size) for a rent not exceeding 30% of househo…

(a) For the purposes of this section, the term: (1) “DC-USA Project” means the acquisition, development, construction, installation, and equipping of the multi-use retail and parking garage project to be located in square 2674, lots 719, 720, 812, 832, 863, 866, 869, 870, 871, an…

(a) For the purposes of this section, the term: (1) “New Convention Center Hotel TIF Area” means the real property located in Lots 18, 21, 22, 24, 801 through 806, 830 through 839, 843, and 845, Square 370, bounded by 9th Street, N.W., 10th Street, N.W., L Street, N.W., and Massa…

(a) For the purposes of this section, the term: (1) “Affordable Units” means units affordable to households with incomes not exceeding 80% of the median income of the Washington, D.C. metropolitan statistical area, as determined annually by the United States Department of Housing…

(a) For the purposes of this section, the term: (1) “Bonds” means any bonds, notes, or other obligations issued by the District pursuant to the PILOT Authorization Increase and Arthur Capper/Carrollsburg Public Improvements Revenue Bonds Approval Act of 2006, effective March 8, 2…