us-dc/stat

Chapter 1 - General Provisions41 sections

• 47-101 Reserved
• 47-102 Total indebtedness not to be increased.
• 47-103 Appointed officers to give security for intrusted moneys.
• 47-104 Unlawful diversion of tax money.
• 47-105 Applicability of antideficiency provisions.
• 47-106 Appropriations for contingent expenses — Apportionment.
• 47-107 Appropriations for contingent expenses — Expenditures.
• 47-108 Repeal of certain federal appropriation provisions.
• 47-109 Abolishment of certain federal appropriations.
• 47-110 Continuation of certain federal funds. Repealed
• 47-111 Disbursing Officer; appointment; bond; general powers and duties; audit of accounts.
• 47-112 Nonliability for overpayments on government bills of lading or transportation requests.
• 47-113 Deputy Disbursing Officer and assistant disbursing officers — Appointment.
• 47-114 Deputy Disbursing Officer and assistant disbursing officers — Authority and duties.
• 47-115 Deputy Disbursing Officer and assistant disbursing officers — Liability for misconduct; bond.
• 47-116 Suspension of items in Disbursing Officer’s accounts.
• 47-119 Independent annual audit.
• 47-120 Liability of Auditor or employees. Repealed
• 47-121 Enforcement of liability of persons certifying vouchers.
• 47-122 Checks to be countersigned. Repealed
• 47-123 Chief Clerk of Auditor’s office. Repealed
• 47-124 Accounts auditable by Auditor. Repealed
• 47-125 Outstanding checks of Disbursing Officer — Amounts to be deposited into Treasury.
• 47-126 Outstanding checks of Disbursing Officer — Payment of amounts.
• 47-127 Payment of fees into Treasury.
• 47-128 Court fees and fines to be credited to District.
• 47-129 Revenues credited to General Fund.
• 47-130 Reserved
• 47-131 Establishment of General Fund and special accounts; audit of closed special funds.
• 47-132 Payment into Treasury of moneys received from sales of animals and materials.
• 47-133 Investment of funds in federal securities.
• 47-134 Establishment of working fund — Maintenance and repair of vehicles.
• 47-135 Establishment of working fund — Printing, duplicating, and photographing.
• 47-136 Restoration of lapsed appropriations.
• 47-137 Capital outlay appropriations.
• 47-138 Use of appropriated funds to promote demonstrations to influence legislation or other governmental actions.
• 47-139 Investment of public funds in financial institutions and companies making loans to or doing business with South Africa — Mayor’s order Repealed
• 47-140 Notice of required withdrawal or divestiture Repealed
• 47-141 Time required for withdrawal or divestment Repealed
• 47-142 Exception to prohibition Repealed
• 47-143 United States Treasury offset program authorized; setoff of federal debts.

Chapter 1A - Tax Return Preparers. [Repealed]10 sections

• 47-161 Definitions. Repealed
• 47-162 Penalty imposed on a tax return preparer for failure to sign a return. Repealed
• 47-163 Understatement of taxpayer’s liability by tax return preparer. Repealed
• 47-164 Penalty for aiding and abetting understatement of a taxpayer’s tax liability. Repealed
• 47-165 Frivolous tax return. Repealed
• 47-166 Statute of limitations on assessment of penalties and claims for refund. Repealed
• 47-167 Determination of penalty; notice to tax return preparer; protest of determination. Repealed
• 47-168 Claim for refund. Repealed
• 47-169 Right to judicial appeal. Repealed
• 47-170 Right to judicial appeal. Repealed

Chapter 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed]6 sections

• 47-171 Definitions. Repealed
• 47-172 Crediting a tax refund. Repealed
• 47-173 Multiple party returns. Repealed
• 47-174 Priority over intercepts. Repealed
• 47-175 Notice; protest. Repealed
• 47-176 Remedy not exclusive. Repealed

Chapter 1C - Tax Revision Implementation1 section

• 47-181 Tax reform procedure and priority.

Chapter 2 - Budget Estimates15 sections

• 47-201 Salaries of Courthouse protection force and Superintendent of Washington Asylum and Jail; payment; submission of estimates.
• 47-202 Expenditures for school buildings and grounds — Submission of estimates.
• 47-203 Expenditures for buildings and grounds — Preparation of estimates.
• 47-204 Reimbursement of United States for expenses of United States District Court for the District of Columbia. Repealed
• 47-205 Reimbursement of United States for space costs of United States Attorney and United States Marshal.
• 47-206 Reimbursement of United States for expenses of United States Court of Appeals for the District of Columbia Circuit.
• 47-207 Items included in annual estimates — Assignment of certain market employees.
• 47-208 Items included in annual estimates — Employees and supplies for maintenance of sewers.
• 47-209 Items included in annual estimates — Employees, supplies and expenses for highway bridge and approaches.
• 47-210 Items included in annual estimates — Certain expenses incurred in claims against District.
• 47-211 Items included in annual estimates — Provision for real estate assessment.
• 47-212 Items included in annual estimates — Expenses of Water Department.
• 47-213 Preparation and submission of expense estimates for government of District.
• 47-214 Schedule of funds available from federal and private grants.
• 47-215 Publication of District expense estimates.

Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds216 sections

Subchapter I - Budget and Financial Management25 sections

• 47-301 Reserved
• 47-301.01 Submission of annual expense estimates by court-appointed receivers.
• 47-302 Reserved
• 47-303 Reserved
• 47-304 Reserved
• 47-305 Reserved
• 47-305.01 Revenue from public rights-of-way included in budget submission.
• 47-305.02 Minimum funding for Office of Public Education Facilities Modernization’s capital budgets to be included in budget and financial plan. Repealed
• 47-306 Submission and approval of gross planning budget.
• 47-307 Submission of control budget.
• 47-308 Establishment of budget structure.
• 47-308.01 Performance-based budget.
• 47-308.02 Relevant performance measures.
• 47-308.03 Performance accountability reporting.
• 47-308.04 Replacement schedule for capital assets.
• 47-309 Borrowing of funds by Mayor.
• 47-310 Master capital projects.
• 47-310.01 Financial Reports by Mayor.
• 47-310.02 Schedule and notice requirement for completion of Annual Comprehensive Financial Report.
• 47-311 Estimate of expenditures by Mayor.
• 47-313.01 Source of payment for employees detailed within government.
• 47-314 Office of Financial Management established Repealed
• 47-315 Duties and responsibilities of Assistant City Administrator for Financial Management and Treasurer Repealed
• 47-316 Transfer of powers, duties and functions to Treasurer Repealed
• 47-317 Transfer of resources to Office Repealed

Subchapter I — A - Chief Financial Officer of the District of Columbia8 sections

• 47-317.01 Reserved
• 47-317.02 Reserved
• 47-317.03 Reserved
• 47-317.04 Reserved
• 47-317.07 SHARE Data Center.
• 47-317.08 Compliance and Real Property Tax Administration Fund. Repealed
• 47-317.03a Chief Financial Officer — Powers during control periods.
• 47-317.04a Chief Financial Officer — Authorization to privatize tax administration and collection.

Subchapter I — B - Financial Accountability and Management10 sections

• 47-318 Definitions.
• 47-318.01 Mayoral budget submissions required; accounting of expenditures.
• 47-318.02 Mayoral budget submissions required; accounting of expenditures — Budget request and multiyear plan.
• 47-318.03 Mayoral budget submissions required; accounting of expenditures — Gap-closing actions.
• 47-318.04 Mayoral budget submissions required; accounting of expenditures — Deadline for gap-closing submission.
• 47-318.05 Mayoral budget submissions required; accounting of expenditures — Cash flow statements.
• 47-318.06 Monitoring indications of economic growth.
• 47-318.01a Mayoral budget submission required; consistency of budget submission with previous fiscal year spending. Repealed
• 47-318.01b Legislative branch budget submission.
• 47-318.05a Budget submissions required; agency enhancement requests.

Subchapter I — C - Monitoring Committee4 sections

• 47-319.01 Establishment of the Initiative Implementation Monitoring Committee; duties.
• 47-319.02 Composition.
• 47-319.03 Compensation.
• 47-319.04 Reports.

Subchapter II - Borrowing17 sections

• 47-321 Reserved
• 47-322 Reserved
• 47-323 Reserved
• 47-324 Reserved
• 47-325 Reserved
• 47-326 Reserved
• 47-327 Reserved
• 47-328 Reserved
• 47-329 Reserved
• 47-330 Reserved
• 47-331 Reserved
• 47-332 Reserved
• 47-333 Reserved
• 47-334 Definitions.
• 47-335 Permissible security.
• 47-335.01 Borrowing of funds for capital projects.
• 47-335.02 Borrowing limitation.

Subchapter II — A - Capital Review and Debt Affordability6 sections

• 47-336 Definitions.
• 47-337 Capital Review and Debt Affordability Committee.
• 47-338 Duties of the Committee.
• 47-339 Preliminary capital budget and multiyear capital improvements plan.
• 47-339.01 Capital projects.
• 47-340 Notation of debt service requirement on real property tax bills.

Subchapter II — B - Industrial Revenue Bond Forward Commitment Program16 sections

• 47-340.01 Revenue bonds and other obligations.
• 47-340.02 Bond authorization.
• 47-340.03 Council review for each individual project.
• 47-340.04 Details of each series of bonds.
• 47-340.05 Sale of the bonds.
• 47-340.06 Payment and security.
• 47-340.07 Financing and closing documents.
• 47-340.08 Authorized delegation of authority.
• 47-340.09 Limited liability.
• 47-340.10 District officials.
• 47-340.11 Maintenance of documents.
• 47-340.12 Information reporting.
• 47-340.13 Disclaimer.
• 47-340.14 Expiration.
• 47-340.15 Severability.
• 47-340.16 Conflict of laws.

Subchapter II — C - Industrial Revenue Bond Fees4 sections

• 47-340.20 Program fee.
• 47-340.21 Deposit of fees and other monies.
• 47-340.22 Allocation of funds.
• 47-340.23 Use of funds allocated.

Subchapter II — D - Income Tax Secured Bonds11 sections

• 47-340.26 Definitions.
• 47-340.27 Creation of the Income Tax Secured Bond Fund.
• 47-340.28 Bond authorization.
• 47-340.29 Bond details.
• 47-340.30 Issuance of the bonds.
• 47-340.31 Payment and security.
• 47-340.32 Financing and closing documents.
• 47-340.33 Limited liability.
• 47-340.34 District officials.
• 47-340.35 Maintenance of documents.
• 47-340.36 Information reporting.

Subchapter III - Deposit of Public Funds. [Repealed]11 sections

• 47-341 Definitions. Repealed
• 47-342 Mayor to invest or deposit certain funds. Repealed
• 47-343 Selection of depositories and investments. Repealed
• 47-344 Ranking of depositories; qualifying loans; information required to bid. Repealed
• 47-345 Limitation on amount. Repealed
• 47-345.01 Cashing government checks of District residents required. Repealed
• 47-346 Required collateral and financial information. Repealed
• 47-347 Public disclosure of certain information; required reports by depositories and Mayor. Repealed
• 47-348 Termination of depositories or refusal of contracts; immediate withdrawal. Repealed
• 47-349 Powers of Mayor and District of Columbia Auditor; accountability of Auditor. Repealed
• 47-350 Authorized staff for District of Columbia Auditor and Committee on Employment and Economic Development. Repealed

Subchapter III — A - Financial Institutions Deposits and Investments16 sections

• 47-351.01 Definitions.
• 47-351.02 Powers of the Mayor.
• 47-351.03 General deposit and investment requirements.
• 47-351.04 Eligibility requirements; bidding; awards process.
• 47-351.05 Competition for banking business.
• 47-351.06 Financial score.
• 47-351.07 Community development score.
• 47-351.08 Collateral and reporting requirements.
• 47-351.09 Linked deposits for community development lending.
• 47-351.10 Preservation of banking services.
• 47-351.11 District funds reserved for certain insured institutions.
• 47-351.12 Public disclosure.
• 47-351.13 Protection of District funds at risk.
• 47-351.14 Check cashing; identification.
• 47-351.15 Penalties.
• 47-351.16 Rulemaking.

Subchapter III — B - Anti-Deficiency8 sections

• 47-355.01 Definitions.
• 47-355.02 Limitations on expenditures and obligating amounts.
• 47-355.03 Reporting requirements of managers.
• 47-355.04 Reporting requirements of agency heads and chief financial officers.
• 47-355.05 Reporting requirements of the Chief Financial Officer and Agency Fiscal Officers.
• 47-355.06 Penalties.
• 47-355.07 Board of Review for Anti-Deficiency Violations.
• 47-355.08 Notice requirement.

Subchapter IV - Reprogramming Policy6 sections

• 47-361 Definitions.
• 47-362 Policies enumerated.
• 47-363 Council approval of reprogrammings.
• 47-364 Council approval of non-offsetting budget modifications; exclusions. Repealed
• 47-365 Reprogrammings of appropriated funds.
• 47-366 Non-Departmental Fund Transfer Notification.

Subchapter IV — A - Special Budget Provisions7 sections

• 47-368.01 Transfer of dedicated funds to the General Fund. Repealed
• 47-368.02 Increase in funds and fees and charges. Repealed
• 47-368.03 Reduction in rates for certain excise taxes. Repealed
• 47-368.04 Commodities Cost Reserve Fund. Repealed
• 47-368.05 Deposit of revenues dedicated to debt service.
• 47-368.06 Limitation on grant-making authority.
• 47-368.07 Workforce Investments account.

Subchapter IV — B - Adjustments to Appropriations3 sections

• 47-369.01 General Fund surplus.
• 47-369.02 Increases to appropriations.
• 47-369.03 Short-term borrowing from certain funds.

Subchapter V - Fund Accounting7 sections

• 47-371 Findings.
• 47-372 Definitions.
• 47-373 Organization of fund structure.
• 47-374 Accepted accounting principles to be followed.
• 47-375 Duties of Mayor.
• 47-376 Construction of subchapter.
• 47-377 Financial obligations of District.

Subchapter VI - Funds Control5 sections

• 47-381 Findings.
• 47-382 Definitions.
• 47-383 Grant application procedure.
• 47-384 Notice of application for grant funds.
• 47-385 Procedure for Council consent to certain grant applications and state plans.

Subchapter VI — A - Certification of Accumulated General Fund Balance1 section

• 47-387.01 Certification by the CFO of minimum 5% accumulated general fund balance. Repealed

Subchapter VI — B - Certifications for Maintenance of Effort and Matching Funds2 sections

• 47-387.51 Maintenance of Effort and Matching funds inclusion in budget.
• 47-387.52 Effect of reprogrammings on Maintenance of Effort and Matching funds.

Subchapter VII - Financial Responsibility and Management Assistance37 sections

Part A - Establishment and Organization of Authority

• 47-391.01 District of Columbia Financial Responsibility and Management Assistance Authority.
• 47-391.02 Executive Director and staff of Authority.
• 47-391.03 Powers of Authority.
• 47-391.04 Exemption from liability for claims for authority employees.
• 47-391.05 Treatment of actions arising from act.
• 47-391.06 Funding for operation of Authority.
• 47-391.07 Suspension of activities.
• 47-391.08 Application of laws of District of Columbia to Authority.
• 47-391.09 Chief Management Officer.

Part B - Establishment and Enforcement of Financial Plan and Budget for District Government

• 47-392.01 Development of financial plan and budget for District of Columbia.
• 47-392.02 Process for submission and approval of financial plan and annual District budget.
• 47-392.03 Review of activities of district government to ensure compliance with approved financial plan and budget.
• 47-392.04 Restrictions on borrowing by District during control year.
• 47-392.05 Deposit of annual federal contribution with Authority.
• 47-392.06 Effect of finding of non-compliance with financial plan and budget.
• 47-392.07 Recommendations on financial stability and management responsibility.
• 47-392.08 Special rules for Fiscal Year 1996.
• 47-392.09 Control periods described.
• 47-392.10 Reserved

Part C - Issuance of Bonds

• 47-392.11 Authority to issue bonds.
• 47-392.12 Pledge of security interest in revenues of District government.
• 47-392.13 Establishment of debt service reserve fund.
• 47-392.14 Other requirements for issuance of bonds.
• 47-392.15 No full faith and credit of the United States.
• 47-392.16 Reserved
• 47-392.17 Reserved
• 47-392.18 Reserved
• 47-392.19 Reserved
• 47-392.20 Reserved

Part D - Other Duties of Authority

• 47-392.21 Duties of Authority during year other than control year.
• 47-392.22 General assistance in achieving financial stability and management efficiency.
• 47-392.23 Obtaining reports.
• 47-392.24 Reports and comments.
• 47-392.25 Disposition of certain school property.
• 47-392.26 Prohibiting funding for terminated employees or contractors.

Part E - Definitions

• 47-393 Definitions.

Part F - Miscellaneous provisions

• 47-395 Review and revision of regulations; permit and application processes.

Subchapter VII — A - Management Reform Plans. [Repealed]5 sections

• 47-395.01 Management reform plans for District government. Repealed
• 47-395.02 Procedures for development of plans. Repealed
• 47-395.03 Implementation of plans. Repealed
• 47-395.04 Reform of powers and duties of department heads. Repealed
• 47-395.05 Powers of Financial Responsibility and Management Authority unaffected. Repealed

Subchapter VIII - District of Columbia Convention Center and Sports Arena Authorization7 sections

• 47-396.01 Expenditure of revenues for Convention Center activities.
• 47-398.01 Permitting designated authority to borrow funds for preconstruction activities relating to Gallery Place sports arena.
• 47-398.02 Permitting certain District revenues to be pledged as security for borrowing.
• 47-398.03 No appropriation necessary for arena preconstruction activities.
• 47-398.04 Arena preconstruction activities described.
• 47-398.05 Limitation on amount of borrowing financed by arena tax.
• 47-398.06 Rule of construction regarding revenue bond requirements under Home Rule Act.

Chapter 4 - Collection and Disbursement of Taxes44 sections

Subchapter I - General Provisions

• 47-401 Required bond for Collector of Taxes.
• 47-402 Deputy Collector of Taxes.
• 47-403 Cashier in Collector’s office.
• 47-404 Account books of Collector.
• 47-405 Certificate of taxes and assessments due; furnishment; fee.
• 47-406 Powers of Mayor — Adjustment of certain rates.
• 47-407 Powers of Mayor — Waiver of interest and penalties. Repealed
• 47-408 Powers of Mayor — Omission from records of uncollectible taxes and assessments.
• 47-409 Disbursement of taxes and appropriations; settlement of accounts. Repealed
• 47-410 Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts. Repealed
• 47-411 Trust fund deposits and disbursements. Repealed
• 47-412 Applicability of personal property tax provisions. Repealed
• 47-412.01 Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
• 47-413 Jeopardy assessment and collection. Repealed
• 47-414 Abatement of taxes. Repealed
• 47-415 Regulations.

Subchapter II - Payments for Information Leading to Revenue Recovery

• 47-421 Interest. Repealed
• 47-422 Authority to make payments. Repealed
• 47-423 Authority to contract for payments. Repealed
• 47-424 Persons ineligible to file claims. Repealed
• 47-425 Rules and regulations. [Repealed.]

Subchapter III - Reciprocal Recovery of Taxes

• 47-431 Right of states to sue in District; certificate of authorized official conclusive proof of authority.
• 47-432 Right of District to sue in states; authority of Mayor to secure services.
• 47-433 Definitions.

Subchapter IV - Multistate Tax Compact

• 47-441 Adopted; form.
• 47-442 Appointment to Multistate Tax Commission; alternate.
• 47-443 Existing District tax laws and regulations not affected.
• 47-444 Audits.
• 47-445 Rules and regulations.
• 47-446 Implementation subject to appropriations. Repealed

Subchapter V - Amnesty

• 47-451 Amnesty. Repealed
• 47-452 Establishment and application; availability; publicity. Repealed
• 47-453 Interest. Repealed
• 47-454 Substantial understatement penalty. Repealed
• 47-455 Failure to file or pay penalty. Repealed
• 47-456 Fraud penalty. Repealed
• 47-457 Garnishment. Repealed
• 47-458 Deficiencies; collection. Repealed
• 47-459 Rules. Repealed
• 47-459.01 Amnesty. Repealed

Subchapter VI - Tax Revision Commission

• 47-461 Council findings.
• 47-462 Tax Revision Commission — Established; submission of recommendations.
• 47-463 Tax Revision Commission — Composition; selection of Director.
• 47-464 Tax Revision Commission — Authority.

Chapter 5 - Tax Rates, Records, and Surplus Funds4 sections

• 47-501 Tax on real and personal property.
• 47-502 Account showing receipts and disbursements of revenues and expenditures.
• 47-503 Disposition of excess money; collection of federal revenue; submission of budget estimates.
• 47-504 Authority of Council to change certain tax rates.

Chapter 6 - Tax Assessor2 sections

• 47-601 Preparation of annual tax ledgers and statement of assessment and taxes.
• 47-602 Power to administer oaths or affirmations and summon witnesses; examination of witnesses.

Chapter 7 - Designation of Real Property for Assessment and Taxation9 sections

• 47-701 General system to be used — Numbering of squares, lots, blocks, or parcels; record.
• 47-702 General system to be used — Designation to be official for collection purposes.
• 47-703 General system to be used — Daily transcript.
• 47-704 System to be used outside City — In general.
• 47-705 System to be used outside City — Numbering of blocks, squares, lots, or parcels.
• 47-706 System to be used outside City — Plat books.
• 47-707 System to be used outside City — Daily transcripts.
• 47-708 System to be used outside City — Consideration of designation for collection purposes.
• 47-709 Sale of federal property.

Chapter 8 - Real Property Assessment and Tax153 sections

Subchapter I - General Provisions

• 47-801 Declaration of purpose.
• 47-802 Definitions.
• 47-803 Additional definitions.
• 47-804 Service of notice.
• 47-805 Office of Real Property Tax Ombudsman.

Subchapter II - Authority and Procedure to Establish Real Property Tax Rates

• 47-811 Levy and disposition of tax; payment; penalty for nonpayment.
• 47-811.01 Real property tax amnesty. Repealed
• 47-811.02 Overpayment; credit or refund; interest.
• 47-811.03 Real property tax abatement for certain commercial properties.
• 47-811.04 Abatement of penalty and interest; compromise.
• 47-811.05 Real property tax payment plans. Repealed
• 47-812 Establishment of rates.
• 47-813 Classes of property.
• 47-814 Rules and regulations.
• 47-815 Submission of estimated assessment roll.
• 47-816 Submission on exempt property.
• 47-817 Comparison of rates and burdens.
• 47-818 Adoption of enumerated reports as comparison. Repealed
• 47-818.01 Adoption of enumerated reports as comparison.
• 47-819 Compilation and publication of comparisons.
• 47-820 Assessments — Estimated assessment roll; frequency of assessments.
• 47-820.01 Assessments — Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules.
• 47-820.02 Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules.
• 47-821 Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
• 47-822 Assessments — Person in whose name assessment made; address and number to be used.
• 47-823 Assessments — Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values.
• 47-824 Assessments — Notice to taxpayer; contents.
• 47-825 Assessments — Board of Equalization and Review. Repealed
• 47-825.01 Board of Real Property Assessments and Appeals. Repealed
• 47-825.02 Public Advocate for Assessments and Taxation. Repealed
• 47-825.03 Applicability of certain provisions; hearings open to public.
• 47-825.01a Real Property Tax Appeals Commission.
• 47-826 Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses. Repealed
• 47-827 Class actions.
• 47-828 Violations of assessment provisions.
• 47-829 Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.
• 47-830 New buildings; complaints and appeals.
• 47-831 Omitted properties; void assessments; notice and appeal.
• 47-832 Subdivisions made during January, February, March, April, May, or June.
• 47-833 Unsubdivided tracts.
• 47-834 Reassessment or redistribution — Subdivisions; notice and appeal; validity.
• 47-835 Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor.
• 47-836 Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio.
• 47-837 Railroad companies — Baltimore and Ohio or Washington Terminal.
• 47-838 Railroad companies — Baltimore and Potomac.
• 47-839 Reassessment powers and duties of Mayor.
• 47-840 Valuation of federal property — Real estate included; return to Congress.
• 47-841 Valuation of federal property — Secretary of Interior to designate persons and regulations.
• 47-842 Historic property tax relief — Assessment of officially designated buildings.
• 47-843 Historic property tax relief — Eligibility.
• 47-844 Historic property tax relief — Agreements for maintenance and use of buildings.
• 47-845 Tax deferral — Amount.
• 47-845.01 Tax deferral — Bureau of National Affairs.
• 47-845.02 Tax deferral — Low-income property owners.
• 47-845.03 Tax deferral — Low-income senior property owners.
• 47-846 Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. Repealed
• 47-846.01 Deferral or forgiveness of property tax.
• 47-847 Sale of tax delinquent property — Issuance of deed to District; redemption.
• 47-848 Sale of tax delinquent property — Transference of ownership.
• 47-849 Residential property tax relief — Definitions.
• 47-850 Residential property tax relief — Homestead deduction for houses and condominium units.
• 47-850.01 Residential property tax relief — Homestead deduction for cooperative housing associations.
• 47-850.02 Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit.
• 47-850.03 Residential property tax relief — Transfer of homestead to revocable trust.
• 47-850.04 Residential property tax relief — No homestead when multiple homesteads claimed.
• 47-851 Residential property tax relief — report on assessment changes for highest assessed properties. Repealed
• 47-852 Residential property tax relief—Report on exemptions and deductions Repealed
• 47-853 Residential property tax relief—Authorized annual adjustments Repealed
• 47-854 Residential property tax relief—Forms, procedures and regulations Repealed
• 47-855 Residential property tax relief—Applicability of provisions. Repealed
• 47-856 Residential property tax relief—Severability of provisions. Repealed
• 47-857.01 Tax abatements for new residential developments — Definitions.
• 47-857.02 Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
• 47-857.03 Tax abatements for new residential developments — Tax abatement for all new housing projects downtown.
• 47-857.04 Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area.
• 47-857.05 Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown.
• 47-857.06 Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A.
• 47-857.07 Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia.
• 47-857.08 Tax abatements for new residential developments — Tax abatement for new, very mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia.
• 47-857.09 Tax abatements for new residential developments — Abatement caps.
• 47-857.10 Tax abatements for new residential developments — Regulations.
• 47-857.11 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions.
• 47-857.12 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement.
• 47-857.13 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.
• 47-857.14 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting.
• 47-857.15 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps.
• 47-857.16 Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules.
• 47-857.09a Tax abatements for new residential developments — Notice and appeal rights.
• 47-858.01 Tax abatements for homeowners in enterprise zones — Definitions.
• 47-858.02 Tax abatements for homeowners in enterprise zones — Requirements for tax abatement.
• 47-858.03 Tax abatements for homeowners in enterprise zones — Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone.
• 47-858.04 Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone.
• 47-858.05 Tax abatements for homeowners in enterprise zones — Applicability date; Mayoral certification; computation of abatement.
• 47-859.01 Tax abatements for new residential developments in NoMA — Definitions.
• 47-859.02 Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
• 47-859.03 Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA.
• 47-859.04 Tax abatements for new residential developments — Abatement caps.
• 47-859.05 Tax abatements for new residential developments — Rules.
• 47-859.04a Tax abatements for new residential developments — Notice and appeal rights.
• 47-860 Tax abatement for affordable housing in high-need affordable housing areas.
• 47-860.01 Tax abatements for housing in downtown – Definitions.
• 47-860.02 Tax abatements for housing in downtown – Requirements.
• 47-860.03 Tax abatements for housing in downtown – Abatement period and caps.
• 47-860.04 Tax abatements for housing in downtown – Rules.
• 47-860.02a Tax abatements for housing in downtown – Exemptions.

Subchapter III - Miscellaneous

• 47-861 Violations.
• 47-861.01 Tax abatements for the redevelopment of vacant and blighted commercial properties – Definitions. Repealed
• 47-861.02 Tax abatements for the redevelopment of vacant and blighted commercial properties – Requirements. Repealed
• 47-861.03 Tax abatements for the redevelopment of vacant and blighted vacant commercial properties – Abatement period, abatement amount, and caps. Repealed
• 47-861.04 Tax abatements for the redevelopment of vacant and blighted commercial properties – Rules. Repealed
• 47-862 Rules and regulations for tax deferral provisions.
• 47-863 Reduced tax liability for property owners over age 65 and for property owners with disabilities; rules.
• 47-864 Owner-occupant residential tax credit.
• 47-864.01 Owner-occupant residential tax credit (conditional). Repealed
• 47-865 Tax abatement for preservation of section 8 housing in qualified areas.
• 47-866 Tax abatement for improvements to section 8 and other affordable housing.
• 47-867 Public charter school real property tax rebate.
• 47-868 Reduced tax liability for certain urban farms.
• 47-869 Performing arts venue real property tax rebate.

Subchapter III — A - Central Washington Activation Projects

• 47-870 Central Washington activation projects— temporary tax abatement – Definitions.
• 47-870.01 Central Washington activation projects— temporary tax abatement – Requirements.
• 47-870.02 Central Washington activation projects— temporary tax abatement – Rules.

Subchapter IV - Condominium and Cooperative Trash Collection Tax Credit

• 47-871 Definitions.
• 47-872 Computation of tax; annual adjustment; limitations.
• 47-873 Computation of tax; annual adjustment; limitations — Cooperative housing associations.
• 47-874 Regulations.
• 47-875 Applicability of other provisions to this chapter.
• 47-876 Costs for records and data; miscellaneous charges.
• 47-877 Appeals under this chapter.

Subchapter V - New York Avenue Metro Special Assessment District

• 47-881 Definitions.
• 47-882 Establishment of special assessment district.
• 47-883 Levy of special assessment; protest; termination of levy.
• 47-884 Application of assessment.
• 47-885 Regulations.

Subchapter VI - Southeast Water and Sewer Improvement Benefit District

• 47-891 Definitions.
• 47-892 Establishment of special assessment district.
• 47-893 Levy of special assessment; protest; termination of levy.
• 47-894 Application of assessment.

Subchapter VII - Southwest Waterfront Special Assessment District

• 47-895.01 Definitions.
• 47-895.02 Establishment of special assessment district.
• 47-895.03 Levy of special assessment.
• 47-895.04 Notices and protests.
• 47-895.05 Termination of Special Assessment.
• 47-895.06 Application of Special Assessment.

Subchapter VIII - Waterfront Park Special Assessment District

• 47-895.21 Definitions.
• 47-895.22 Establishment of special assessment district.
• 47-895.23 Levy of special assessment; protest; termination of levy.
• 47-895.24 Application of assessment.

Subchapter IX - Special Energy Assessment

• 47-895.31 Definitions.
• 47-895.32 Levy of Special Assessment.
• 47-895.33 Notices; collection; penalties.
• 47-895.34 Termination of Special Assessment.
• 47-895.35 Application of Special Assessment.

Chapter 9 - Transfer Tax on Real Property22 sections

• 47-901 Definitions.
• 47-902 Enumeration of transfers exempt from tax.
• 47-903 Imposition of tax; rate; returns; liability for tax.
• 47-904 Consideration; basis for computation of tax.
• 47-905 Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience. Repealed
• 47-906 Conditions for recordation. Repealed
• 47-907 Presumption; burden of proof.
• 47-908 Deficiencies in tax. Repealed
• 47-909 Interest; waiver; extension of time for payment. Repealed
• 47-910 Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions.
• 47-911 Compromise of penalties. Repealed
• 47-912 Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations. Repealed
• 47-913 Administration of oaths and affidavits. Repealed
• 47-914 Judicial review.
• 47-915 Refunds; collection. Repealed
• 47-916 Issuance of rules and regulations to carry out chapter.
• 47-917 Abatement authorized. Repealed
• 47-918 Penalty; prosecutions. Repealed
• 47-919 Disposition of monies collected.
• 47-920 Issuance of rules and regulations for administration of chapter.
• 47-921 Severability; savings clause. Repealed
• 47-922 Effective date. Repealed

Chapter 10 - Property Exempt from Taxation121 sections

• 47-1001 Real property — Listing.
• 47-1002 Real property — Exemptions.
• 47-1003 Disabled American Veterans.
• 47-1004 National Society of the Colonial Dames of America.
• 47-1005 Real property tax exemption.
• 47-1005.01 Interests in real property belonging to government and international organizations.
• 47-1005.02 Nonprofit affordable housing developer tax relief.
• 47-1005.03 Nonprofit Workforce Housing Properties.
• 47-1006 Use of property by agencies of the United States or American Red Cross.
• 47-1007 Real property tax exemption.
• 47-1008 Abatement or refund of tax assessed against exempt property.
• 47-1009 Appeals from assessments.
• 47-1010 Rules and regulations.
• 47-1010.01 Real property tax exemption.
• 47-1011 Property of United States, District of Columbia, and foreign legations exempt from assessments for improvements.
• 47-1012 Louise Home.
• 47-1013 Sheridan tapestries.
• 47-1014 Chesapeake and Ohio Canal.
• 47-1015 Oak Hill Cemetery Company.
• 47-1016 Corcoran Gallery of Art — Real property and works of art.
• 47-1017 Corcoran Gallery of Art — Endowment fund.
• 47-1018 Howard University.
• 47-1019 Luther Statue Association.
• 47-1020 Saint Mark’s Protestant Episcopal Church.
• 47-1021 Young Women’s Christian Home.
• 47-1022 Young Women’s Christian Association — Property.
• 47-1023 Young Women’s Christian Association — Accrued liability.
• 47-1024 Young Men’s Christian Association.
• 47-1025 Cedar Hill.
• 47-1026 Edes Home.
• 47-1027 General Education Board.
• 47-1028 Daughters of American Revolution — Lots 8, 9, and 10, square 173.
• 47-1029 Daughters of American Revolution — Square 173.
• 47-1030 Daughters of American Revolution — Square 173 — Lots 12, 13, 14, 15, and 16.
• 47-1031 Daughters of American Revolution — Square 173 — Lots 23, 24, 25, 26, 27, and 28.
• 47-1032 Daughters of American Revolution — Square 173 — Lots 4, 5, 6, 7, and 11.
• 47-1033 National Society United States Daughters of 1812; lot 811, square 210.
• 47-1034 National Society of the Sons of the American Revolution.
• 47-1035 The American Legion; lot 32 and 33 in square 185 and lot 01 in square 763.
• 47-1036 National Education Association.
• 47-1036.01 National Education Association — Real property subject to District taxation.
• 47-1037 Society of the Cincinnati; part of lot 5, lots 42, 43, 49, and 837 in square 67.
• 47-1038 American Veterans of World War II; lot 805, square 160.
• 47-1039 Veterans of Foreign Wars; lots 38, 20, 19, and 841, square 757 and lot 0001 in square 2709.
• 47-1040 National Woman’s Party; lots 863, 864, and 885, square 725.
• 47-1041 American Association of University Women; lot 84, square 197.
• 47-1042 National Guard Association; lot 60, square 625.
• 47-1043 Woodrow Wilson House.
• 47-1044 American Institute of Architects Foundation.
• 47-1045 Prince Hall Free & Accepted Mason and Order of the Eastern Star Charitable Educational Foundation.
• 47-1046 American Legion, James Reese Europe Post No. 5, lot 33 in square 3508.
• 47-1047 ARCH Training Center, lots 80, 81, and 949 in Square 5861.
• 47-1048 Shakespeare Theatre; lot 814, square 787.
• 47-1049 Lowell School, lot 80, in square 2745-F.
• 47-1050 Greater Southeast Community Hospital Corporation and Hadley Memorial Hospital.
• 47-1051 Woolly Mammoth Theatre Company, lot 0042 in square 0457.
• 47-1052 Payments in lieu of taxes, lots 878 and 880, square 456.
• 47-1053 DC Teachers Federal Credit Union; lot 809, square 938.
• 47-1054 Capitol Hill Community Garden Land Trust; lot 30, square 1060.
• 47-1055 Payments in lieu of taxes, Reservation 13 Benefit Area.
• 47-1056 Rosedale Conservancy, lot 817 in square 1954.
• 47-1057 Crispus Attucks Development Corporation, lot 0046 in square 3117.
• 47-1058 Emmaus Rehabilitation Project, lot 74 in square 366.
• 47-1059 American College of Cardiology and American College of Cardiology Foundation.
• 47-1060 Southeast Neighborhood House, lots 0808, 0904, and 0905 in square 5802.
• 47-1061 Hill East Community Garden; lot 0109 in square 1100.
• 47-1062 Bread for the City Community Garden.
• 47-1063 Department of the District of Columbia Veterans of Foreign Wars; lot 0040, square 5167.
• 47-1064 Payments in lieu of taxes; lots 826 and 831, square 491.
• 47-1065 Douglass Knoll, Golden Rule, 1728 W Street and Wagner Gainsville Rehabilitation Projects, lot 840 in Square 525, lots 33 through 36 in square 5734, lots 42 through 44 in square 5835, lot 166 in square 5778, lots 38 through 44 in square 5894, and lots 69 through 72 in square 5895.
• 47-1066 The Catholic University of America’s Soldiers and Airmen’s Home, parcel No. 121/29.
• 47-1067 Way of the Cross Church of Christ; lots 918, 7, 9, 11, 118, 119, 120, 121, 122, 123, 124, 125, 126, 800, 801, 861, 863, 865, 867, 869, and 871 in square 5730.
• 47-1068 Appalachian State University, lot 42 in square 871.
• 47-1069 American Psychological Association, lot 146, square 677.
• 47-1070 Walter Reed military housing.
• 47-1071 National Community Reinvestment Coalition and Subsidiaries; Lot 20, Square 222 and Lot 37, Square 221.
• 47-1072 New Columbia Community Land Trust; lots 803, 804, 805, 806, 807, and 808 in square 4110.
• 47-1073 Triangle Community Garden; lot 58, square 1966.
• 47-1074 Theatre Downtown, Inc.; lot 26, square 406.
• 47-1075 Far Southeast Community Organization; lots 73, 74, and 75 in square 5753.
• 47-1076 Heurich House Foundation; Lot 79, Square 115. Repealed
• 47-1077 Tregaron Conservancy, Lots 848, 857, 859, and 860.
• 47-1078 SOME, Inc. and Affiliates Property Tax Exemption.
• 47-1079 Golden Rule Plaza, Inc., Lots 837, 841, and 842, Square 525, and Lot 840, Square 526.
• 47-1080 Bolling Air Force Base housing.
• 47-1081 KIPP DC — Douglass Property; Lot 950, Square 5872.
• 47-1082 The Studio Theatre housing.
• 47-1083 Building Bridges Across the River, Inc., Lots 2 and 6, Square 5894.
• 47-1084 Affordable Housing Opportunities, Inc. residential rental project; Lot 800, Square 5984, and Lot 916, Square 5730.
• 47-1085 KIPP DC — Shaw Campus; Lot 163, Square 510.
• 47-1086 United House of Prayer for All People — kitchen or feeding facilities.
• 47-1087 Hill Center at the Old Naval Hospital; Lot 5, Square 948.
• 47-1088 Meridian Public Charter School — Harrison Campus Property; Lot 814, Square 235.
• 47-1088.01 Meridian International Center.
• 47-1089 Jubilee Housing Limited Partnership Residential Rental Project; Lots 62, 63, and 809, Square 2576, and Lot 818, Square 2566.
• 47-1090 Washington Latin Public Charter School property; Lot 0800, Square 3327.
• 47-1091 Basilica of the National Shrine of the Immaculate Conception Property; Lot 6, Square 3663.
• 47-1092 YMCA Community Investment Initiative, Lot 2010, Square 234.
• 47-1093 American Academy of Achievement.
• 47-1094 Supreme Council of Scottish Rite Free Masonry of the Southern Jurisdiction of the United States; Lot 108, Square 192.
• 47-1095 SeVerna, LLC, Lot 247, Square 621. Repealed
• 47-1096 N Street Village, Inc., Lot 93, Square 242.
• 47-1097 Naval Lodge Building, Inc.; Lot 800, Square 789.
• 47-1098 New Bethany Baptist Church; Lots 31, 32, and 806, Square 339; and Lots 23, 71, 72, 811, and 812, Square 367. Repealed
• 47-1099 Jubilee Ontario Apartments, LP, Lot 805, Square 2565.
• 47-1099.01 Women's National Democratic Club; Lot 5, Square 135.
• 47-1099.02 Africare Real Property; Lots 805, 817, 816, 808, and 806, Square 509.
• 47-1099.03 University of the District of Columbia, Lot 114, Square 676.
• 47-1099.04 Washington Parks & People; Lots 841, 847, 848, and 851, Square 2841.
• 47-1099.05 Shaed School, LLC; Lot 816, Square 3552.
• 47-1099.06 5601 East Capitol, LLC; Lot 153, Square 5283.
• 47-1099.07 St. Paul on Fourth Street, Inc.; Lots 1068 and 1069, Square 3648.
• 47-1099.08 Maime D. Lee, LLC; Lots 136 and 160, Parcel 124.
• 47-1099.09 National League of American Pen Women; Lot 0825, Square 0158.
• 47-1099.10 Children's Hospital Research and Innovation Campus tax exemptions.
• 47-1099.11 Emory United Methodist Church; Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012.
• 47-1099.12 Players Lounge; Lot 46, Square 5982.
• 47-1099.13 University of the District of Columbia, Lot 0007, Square 2051.
• 47-1099.14 Kappa Alpha Psi Fraternity, Inc.; Lot 813, Square 0154.
• 47-1099.15 Food & Friends, Inc.; Lot 0005, Square 3766.
• 47-1099.16 Archdiocese of Washington Parish real property, deed recordation, and deed transfer tax exemptions.

Chapter 11 - Family Dwellings Occupied by Owners. [Repealed]5 sections

• 47-1101 Taxes and assessments — Annual statement to owner; installment payments; interest. Repealed
• 47-1102 Taxes and assessments — Extension of time of payment. Repealed
• 47-1103 Taxes and assessments — Delinquency sale — Required notice. Repealed
• 47-1104 Taxes and assessments — Delinquency sale — Invalidity. Repealed
• 47-1105 Applicability of chapter. Repealed

Chapter 12 - Special Assessments8 sections

• 47-1201 Public improvements generally — Protest by aggrieved property owner.
• 47-1202 Public improvements generally — Power of Mayor to abate, reduce, or adjust.
• 47-1202.01 Deferral or forgiveness of special assessments.
• 47-1203 Public improvements generally — Notice of levying; payment; interest; delinquency sale.
• 47-1204 Condemnation proceedings; payment; interest; delinquency sale.
• 47-1205 Removal of nuisances; payment; interest; delinquency sale; redemption.
• 47-1206 Power and duty of Mayor to reassess.
• 47-1207 Improvements of streets about the Capitol.

Chapter 12A - Health Care Provider Assessments12 sections

• 47-1221 Definitions Repealed
• 47-1222 Assessment on hospitals Repealed
• 47-1223 Assessment on nursing homes Repealed
• 47-1224 Assessment on intermediate care facilities for the mentally retarded Repealed
• 47-1225 Interest and penalties Repealed
• 47-1226 Payment Repealed
• 47-1227 Confidentiality; audit; determination or redetermination of assessment Repealed
• 47-1228 Periods of limitation on audit and collection Repealed
• 47-1229 Appeals Repealed
• 47-1230 Certain suits forbidden Repealed
• 47-1231 Federal determinations Repealed
• 47-1232 Rules Repealed

Chapter 12B - Health Care Provider Assessment Act of 1995. [Repealed]12 sections

• 47-1241 Definitions. Repealed
• 47-1242 Assessment on hospitals. Repealed
• 47-1243 Assessment on nursing homes. Repealed
• 47-1244 Assessment on intermediate care facilities for the mentally retarded. Repealed
• 47-1245 Interest and penalties. Repealed
• 47-1246 Payment. Repealed
• 47-1247 Confidentiality; audit; determination or redetermination of assessment. Repealed
• 47-1248 Periods of limitation on audit and collection. Repealed
• 47-1249 Appeals. Repealed
• 47-1250 Certain suits forbidden. Repealed
• 47-1251 Federal Determinations. Repealed
• 47-1252 Rules. Repealed

Chapter 12C - Nursing Facility Quality of Care Fund; Nursing Facility Assessment9 sections

• 47-1261 Definitions.
• 47-1262 Nursing Facility Quality of Care Fund.
• 47-1263 Assessments on nursing facilities.
• 47-1264 Interest and penalties.
• 47-1265 Confidentiality; audit; determination or redetermination of assessment.
• 47-1266 Appeals.
• 47-1267 Rules.
• 47-1268 Federal determinations; suspension and termination of assessment.
• 47-1269 Applicability.

Chapter 12D - Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment9 sections

• 47-1270 Definitions.
• 47-1271 [Stevie Sellow's] Quality Improvement Fund.
• 47-1272 Qualified Facility; eligibility; inspection by the [DCHF]; fund recovery; adverse action prohibition.
• 47-1273 Assessments on ICF/IID.
• 47-1274 Interest and penalties.
• 47-1275 Confidentiality; audit; determination of assessment.
• 47-1276 Appeals.
• 47-1277 Rules.
• 47-1278 Federal determinations; suspension and termination of assessment.

Chapter 13 - Real Property Tax Sales25 sections

• 47-1301 Delinquent taxes — List; notice of sale; public auction.
• 47-1302 Delinquent taxes — Notice to record owner; contents.
• 47-1303 Delinquent taxes — Sale of property.
• 47-1303.01 Definitions for §§ 47-1303.02 and 47-1303.03.
• 47-1303.02 Private sale of unimproved residential real property bid off in the name of the District.
• 47-1303.03 Tax deed.
• 47-1303.04 Real property tax assignment; sale and transfers.
• 47-1304 Real property tax assignment; sale and transfers — Deposit required; certificate of sale; tax deed; redemption.
• 47-1305 Real property tax assignment; sale and transfers — Applicability of changed interest rates. Repealed
• 47-1306 Real property tax assignment; sale and transfers — Right of redemption.
• 47-1307 Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption.
• 47-1308 Real property tax assignment; sale and transfers — Invalid sales.
• 47-1309 Real property tax assignment; sale and transfers — Advertising expenses.
• 47-1310 Duties of Assessor — Furnishment of information.
• 47-1311 Duties of Assessor — Preparation of list of sold property.
• 47-1312 Liens for taxes or assessments — Petition to enforce; redemption.
• 47-1313 Liens for taxes or assessments — Notice to record owner; proper parties defendant; court order; validity of judicial service and sale.
• 47-1314 Liens for taxes or assessments — Sale of property.
• 47-1315 Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed.
• 47-1316 Errors in computation not to affect sales.
• 47-1317 Refunds — Taxes erroneously paid.
• 47-1318 Refunds — Money deposited for license.
• 47-1319 Disposition of redemption moneys.
• 47-1320 Delinquent taxpayers — bidding at tax sales prohibited.
• 47-1321 Regulations.

Chapter 13A - Revised Real Property Tax Sales57 sections

Subchapter I - General Provisions

• 47-1330 Definitions.
• 47-1331 Tax is lien on real property; priority; application of payment; lien for deferred tax.
• 47-1332 Sale of properties by Mayor; exemptions from sale.
• 47-1333 Sale not subject to procurement.
• 47-1334 Interest rate.
• 47-1335 Issuance of regulations to carry out chapter.
• 47-1336 Energy efficiency loan foreclosure.

Subchapter II - Sale

• 47-1340 Notice to agencies; certification of taxes due agencies; General Fund; disbursement.
• 47-1341 Notice of delinquency.
• 47-1342 Public notice; costs.
• 47-1342.01 Bid off property.
• 47-1343 Real property to be sold in its entirety.
• 47-1344 Personal property of owner not affecting sale.
• 47-1345 Sale of real property subject to possessory interest.
• 47-1346 Sale at public auction.
• 47-1347 Payment of purchase price at tax sale.
• 47-1348 Certificate of sale — in general.
• 47-1349 Certificate of sale — assignment.
• 47-1350 Certificate of sale — recording.
• 47-1351 Certificate of sale — as evidence.
• 47-1352 Purchase by District — in general.
• 47-1353 Purchase by District — right to sell or foreclose upon real property.
• 47-1353.01 Post-sale notice.
• 47-1354 Payment of other taxes and liabilities by purchaser; assignment.
• 47-1355 Void certificate of sale.

Subchapter III - Redemption

• 47-1360 Right of redemption.
• 47-1361 Required payments; notice to purchaser; certificate of redemption.
• 47-1362 Fixing amount necessary for redemption after action to foreclose filed.
• 47-1363 Rights of owners and purchasers during redemption period; appointment of receiver of real property.
• 47-1364 Assessment during redemption period; assessment to purchaser.
• 47-1365 Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.
• 47-1366 Cancellation of sale by Mayor.

Subchapter IV - Foreclosure

• 47-1370 Complaints by purchasers to foreclose the right of redemption; exercise of authority by form of complaint.
• 47-1371 Parties.
• 47-1372 Notice to certain persons.
• 47-1373 How unknown owner made party; affidavit of search.
• 47-1374 Service of process.
• 47-1375 Notice by publication.
• 47-1376 Validity of taxes and sale presumed unless attacked in answer.
• 47-1377 Purchaser reimbursed by redeeming party for expenses.
• 47-1378 Final order.
• 47-1379 Reopening judgments.
• 47-1380 Judgment setting aside sale.
• 47-1381 Judgment bars redemption only in real property described therein.
• 47-1382 Purchaser’s deed; payment; compliance with terms of judgment as to payments.
• 47-1382.01 Equity distribution post-judgment — owner-occupant properties.
• 47-1383 Obtaining possession.
• 47-1384 Construction of chapter.
• 47-1385 Transition provisions; applicability of chapter.

Subchapter V - Foreclosure by the Office of the Attorney General of Class 3 and 4 Properties

• 47-1390 Eligibility to foreclose on a Class 3 or 4 Property. Repealed
• 47-1391 Pre-complaint notice; publication requirements. Repealed
• 47-1392 Complaint form. Repealed
• 47-1393 Parties; service of process. Repealed
• 47-1394 Notice by publication. Repealed
• 47-1395 Foreclosure proceedings. Repealed
• 47-1396 Entry of judgment. Repealed
• 47-1397 Post-judgment conveyance or sale; excess. Repealed

Chapter 14 - Taxation of Recordation and Transfers of Real Property29 sections

Subchapter I - Definitions

• 47-1401 Definitions.

Subchapter II - Residential Real Property Transfer Excise Tax

• 47-1411 Imposition of excise tax Repealed
• 47-1412 Exept transfers Repealed
• 47-1413 Determination of excise tax Repealed
• 47-1414 Excise tax table Repealed
• 47-1415 Mayor Authorized to develop tax return form Repealed
• 47-1416 Payment of tax Repealed
• 47-1417 Tax return Repealed
• 47-1418 Return; assessment and collection; time of payment; penalties and interest; appeal Repealed
• 47-1419 Willful breach of warranty Repealed
• 47-1420 Report by Mayor Repealed
• 47-1421 Authorization to promulgate regulations Repealed

Subchapter III - Compulsory Recordation of Transfers of Real Property

• 47-1431 In general.
• 47-1432 Presumptions and burden of proof.
• 47-1433 Violations.

Subchapter IV - Licensing of Dealers in Residential Real Property

• 47-1441 Definitions. Repealed
• 47-1442 General requirements. Repealed
• 47-1443 Persons prohibited from acquiring license; contents of applications. Repealed
• 47-1444 Issuance and display of license. Repealed
• 47-1445 License expiration, fees and renewals; change in location of principal place of business. Repealed
• 47-1446 Maintenance of place of business; nonresidents. Repealed
• 47-1447 Grounds for suspension or revocation of license. Repealed
• 47-1448 Rescission of contracts or agreements; suspension or revocation procedures. Repealed
• 47-1449 Mayor to report certain violations to Commission. Repealed
• 47-1450 Annual report by Commission. Repealed
• 47-1451 Regulations and violations thereof. Repealed

Subchapter V - Miscellaneous Provisions

• 47-1461 Annual report of costs and revenues. Repealed
• 47-1462 Regulations. Repealed

Subchapter VI - Severability; Effect of Repeal or Amendment of Other Provisions

• 47-1471 In general. Repealed

Chapter 15 - Taxation of Personal Property28 sections

Subchapter I - General Provisions

• 47-1501 Assessment — Board of Assistant Assessors. Repealed
• 47-1502 Assessment — Full and true value to be listed. Repealed
• 47-1503 Assessment — Forms for listing of property subject to tax. Repealed
• 47-1504 Warehouse property. Repealed
• 47-1505 “Resident” defined. Repealed
• 47-1506 Returns and values to be made at certain dates. Repealed
• 47-1507 Applicable rates. Repealed
• 47-1508 Exemptions.
• 47-1509 Penalties. Repealed
• 47-1510 Dealers in general merchandise and common carriers by vessels, ships, or boats. Repealed
• 47-1511 Staff of Personal Tax Appraisers; appointment and duties of personnel. Repealed
• 47-1512 Rolling stock.

Subchapter II - Procedure

• 47-1521 Definitions.
• 47-1522 Levy of annual tax on personal property.
• 47-1523 Reporting requirement; valuation of property.
• 47-1524 Form of tax return; filing; extensions.
• 47-1525 Filing returns; notice to party; records; examination. Repealed
• 47-1526 Assessment; collection; deadline; fraudulent returns; extensions. Repealed
• 47-1527 Failure to file or fraudulent return; collection and enforcement.
• 47-1528 Deficiency; request for hearing.
• 47-1529 Acceleration of due date; distraint of taxpayer’s property. Repealed
• 47-1530 Personal debt liability; priority; collection; “person” defined. Repealed
• 47-1531 Failure to file; fraudulent return; penalties and interest. Repealed
• 47-1532 Overpayment; credit or refund; time for filing; interest. Repealed
• 47-1533 Appeal from assessment or denial of claim for refund.
• 47-1534 Violations; penalties; prosecutions. Repealed
• 47-1535 Rules; powers of Mayor.
• 47-1536 Enforcement. Repealed

Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy5 sections

• 47-1601 Distraint of goods and chattels authorized; levy and sale of land; advertisement of personal property sale; public auction; report and audit; disposition of surplus. Repealed
• 47-1602 Storage of distrained property; manner of sale. Repealed
• 47-1603 Violations of certain provisions. Repealed
• 47-1604 Available remedies for collection of taxes and assessments. Repealed
• 47-1605 Sale of real estate under court decree. Repealed

Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien12 sections

• 47-1701 Examinations of books and persons; failure to obey summons or produce books; prosecutions. Repealed
• 47-1702 Distraint of personal property — Authority to levy and sell; report and audit; disposition of surplus. Repealed
• 47-1703 Distraint of personal property — Persons required to surrender property or rights. Repealed
• 47-1704 Distraint of personal property — Liability for failure or refusal to surrender. Repealed
• 47-1705 Distraint of personal property — Persons required to exhibit books. Repealed
• 47-1706 Creation and enforcement of lien. Repealed
• 47-1707 Recoveries for wrongful distraints. Repealed
• 47-1708 Time for assessments and collections. Repealed
• 47-1709 Remedies for collection. Repealed
• 47-1710 Failure or refusal to file required return or schedule. Repealed
• 47-1711 Definitions. Repealed
• 47-1712 Secrecy of returns. Repealed

Chapter 18 - Income and Franchise Taxes191 sections

Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions

• 47-1801.01 Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.
• 47-1801.02 Applicability of provisions — Taxable years.
• 47-1801.03 Applicability of provisions — Returns and payments.
• 47-1801.04 General definitions.
• 47-1801.05 Effect of repeal or amendment. Repealed
• 47-1801.01a Effect of repeal or amendment.

Subchapter II - Exempt Organizations

• 47-1802.01 Exempt organizations — In general.
• 47-1802.02 Exempt organizations — Regulations.
• 47-1802.03 Exempt organizations — Applicability of provisions.
• 47-1802.04 Exempt organizations — Political organizations.

Subchapter III - Net Income, Gross Income and Exclusions Therefrom, and Deductions

• 47-1803.01 “Net income” defined.
• 47-1803.02 Gross income — Items included and excluded; “adjusted gross income” defined.
• 47-1803.03 Gross income — Corporation, financial institution, unincorporated business, and partnership deductions.
• 47-1803.04 Gross income — Individual, estate, and trust deductions.

Subchapter IV - Accounting Periods, Installment Sales, and Inventories

• 47-1804.01 Accounting periods — Computation of income.
• 47-1804.02 Accounting periods — Period in which items of gross income included.
• 47-1804.03 Accounting periods — Period for which deductions and credits taken.
• 47-1804.04 Income from installment sales.
• 47-1804.05 Inventories.
• 47-1804.06 Authority to reject returns.
• 47-1804.07 Amount.

Subchapter V - Returns

• 47-1805.01 Returns — Forms.
• 47-1805.02 Returns — Persons required to file.
• 47-1805.03 Returns — Filing.
• 47-1805.04 Returns — Divulgence of information.
• 47-1805.05 Returns — Certification by Qualified High Technology Company.
• 47-1805.02a Combined reporting required.
• 47-1805.02b Transition from the Joyce method of apportionment to the Finnigan method of apportionment.

Subchapter VI - Tax on Residents and Nonresidents

• 47-1806.01 Tax on residents and nonresidents — “Taxable income” defined.
• 47-1806.02 Tax on residents and nonresidents — Personal exemptions. Repealed
• 47-1806.03 Tax on residents and nonresidents — Imposition and rates.
• 47-1806.04 Tax on residents and nonresidents — Credits — In general.
• 47-1806.05 Tax on residents and nonresidents — Credits — Campaign contributions. Repealed
• 47-1806.06 Tax on residents and nonresidents — Credits — Property taxes.
• 47-1806.07 Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower.
• 47-1806.08 Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. Repealed
• 47-1806.09 Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions.
• 47-1806.10 Income averaging — Employment discrimination.
• 47-1806.11 Tax on residents and nonresidents — Credits — Energy conservation credit. Repealed
• 47-1806.12 Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit.
• 47-1806.13 Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit.
• 47-1806.14 Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. Repealed
• 47-1806.15 Keep child care affordable tax credit.
• 47-1806.16 Tax on residents and nonresidents - Credits - Tax credit for food donations. Repealed
• 47-1806.17 Child tax credit.
• 47-1806.04a Public outreach for earned income tax credit.
• 47-1806.08a Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. Repealed
• 47-1806.08b Tax on residents and nonresidents — Refund of credit.
• 47-1806.08c Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. Repealed
• 47-1806.08d Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. Repealed
• 47-1806.08e Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. Repealed
• 47-1806.08f Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. Repealed
• 47-1806.08g Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. Repealed
• 47-1806.09a Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit.
• 47-1806.09b Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit.
• 47-1806.09c Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors.
• 47-1806.09d Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud.
• 47-1806.09e Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.
• 47-1806.09f Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification.

Subchapter VII - Tax on Corporations and Financial Institutions

• 47-1807.01 Tax on corporations — Definitions.
• 47-1807.02 Tax on corporations — Levy and rates.
• 47-1807.03 Tax on corporations — Financial institutions included. Repealed
• 47-1807.04 Tax credit to qualified businesses for wages to qualified employees; exceptions.
• 47-1807.05 Reduction of tax credit for insurance premiums; exceptions.
• 47-1807.06 Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions.
• 47-1807.07 Employer-assisted home purchase tax credit.
• 47-1807.08 Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor.
• 47-1807.09 Job growth tax credit.
• 47-1807.10 Tax on corporations — Credits — Alternative fuel infrastructure credit.
• 47-1807.11 Tax on corporations — Credits — Alternative fuel vehicle conversion credit.
• 47-1807.12 Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations. Repealed
• 47-1807.13 Wheelchair-accessible vehicle tax credit. Repealed
• 47-1807.14 Retailer property tax relief credit.
• 47-1807.15 Tax on corporations and financial institutions - Credits -Tax credit for food donations. Repealed
• 47-1807.02a Tax on corporations — Transfer of surtax to Convention Center Authority. Repealed

Subchapter VII — A - Job Growth Tax Credit

• 47-1807.51 Definitions.
• 47-1807.52 Job growth tax credit.
• 47-1807.53 Job growth tax credit eligibility.
• 47-1807.54 Job growth tax credit application, approval, and calculation.
• 47-1807.55 Job growth tax credit administration.
• 47-1807.56 Rules.

Subchapter VII — B - Wheelchair-accessible vehicle tax credit

• 47-1807.61 Definitions. Repealed
• 47-1807.62 Wheelchair-accessible vehicle tax credit. Repealed
• 47-1807.63 Wheelchair-accessible vehicle tax credit eligibility. Repealed
• 47-1807.64 Wheelchair-accessible vehicle tax credit application, approval, and calculation. Repealed
• 47-1807.65 Wheelchair-accessible vehicle tax credit administration. Repealed
• 47-1807.66 Rules. Repealed

Subchapter VIII - Tax on Unincorporated Businesses

• 47-1808.01 Tax on unincorporated businesses — Definition.
• 47-1808.02 Tax on unincorporated businesses — Definitions.
• 47-1808.03 Tax on unincorporated businesses — Levy and rates.
• 47-1808.04 Tax on unincorporated businesses — Exemption.
• 47-1808.05 Tax on unincorporated businesses — Persons liable for payment.
• 47-1808.06 Partnerships.
• 47-1808.07 Tax credit.
• 47-1808.08 Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor.
• 47-1808.09 Job growth tax credit.
• 47-1808.10 Tax on unincorporated business — Credits — Alternative fuel infrastructure credit.
• 47-1808.11 Tax on unincorporated businesses — Credits — Alternative fuel vehicle conversion credit.
• 47-1808.12 Tax on unincorporated businesses — Credits — Tax credit for farm to food donations. Repealed
• 47-1808.13 Wheelchair-accessible vehicle tax credit. Repealed
• 47-1808.14 Retailer property tax relief credit.
• 47-1808.15 Tax on unincorporated businesses - Credits - Tax credit for food donations. Repealed
• 47-1808.03a Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority. Repealed
• 47-1808.06a Taxation of limited liability companies.

Subchapter IX - Tax on Estates and Trusts

• 47-1809.01 Tax on estates and trusts — Residency definitions.
• 47-1809.02 Tax on estates and trusts — Effect of residence or situs of fiduciary.
• 47-1809.03 Tax on estates and trusts — Imposition.
• 47-1809.04 Tax on estates and trusts — Computation.
• 47-1809.05 Tax on estates and trusts — Net income.
• 47-1809.06 Tax on estates and trusts — Beneficiary taxable year.
• 47-1809.07 Tax on estates and trusts — Revocable trusts.
• 47-1809.08 Tax on estates and trusts — Income for benefit of grantor.
• 47-1809.09 Tax on estates and trusts — “In discretion of grantor” defined.
• 47-1809.10 Tax on estates and trusts — Employees’ trusts.

Subchapter X - Purpose of Chapter and Allocation and Apportionment

• 47-1810.01 Purpose of chapter.
• 47-1810.02 Allocation and apportionment of District and non-District income.
• 47-1810.03 Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses.
• 47-1810.04 Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer’s share of the business income of a combine group apportionable to the District.
• 47-1810.05 Determination of the business income of the combined group.
• 47-1810.06 Designation of agent.
• 47-1810.07 Water’s-edge reporting; initiation and withdrawal election.
• 47-1810.08 Accounting rules; future deductions.
• 47-1810.09 Tax haven updates. Repealed

Subchapter XI - Bases

• 47-1811.01 Disposition of property — Basis for determination of gain or loss.
• 47-1811.02 Disposition of property — Determination of gain or loss.
• 47-1811.03 Bases — Property dividends.
• 47-1811.04 Bases — Determination of depreciation deduction.

Subchapter XII - Assessment and Collection; Time of Payment

• 47-1812.01 General duties of Mayor.
• 47-1812.02 Records and statements.
• 47-1812.03 Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. Repealed
• 47-1812.04 Duty of Mayor to make return.
• 47-1812.05 Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof.
• 47-1812.06 Jeopardy assessment. Repealed
• 47-1812.07 Payment of tax.
• 47-1812.08 Withholding of tax.
• 47-1812.09 Lien liability. Repealed
• 47-1812.10 Period of limitation upon assessment and collection. Repealed
• 47-1812.11 Credits and refunds for overpayments. Repealed
• 47-1812.12 Closing agreements. Repealed
• 47-1812.13 Compromises. Repealed
• 47-1812.14 Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.
• 47-1812.15 “Person” defined. Repealed
• 47-1812.16 Collection by Mayor. Repealed
• 47-1812.17 Furnishing copy of federal return.
• 47-1812.11a Tax check-off. Repealed
• 47-1812.11b Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off.
• 47-1812.11c New Columbia Statehood Fund tax check-off
• 47-1812.11d Anacostia River Clean Up and Protection Fund tax check-off.

Subchapter XIII - Penalties and Interest

• 47-1813.01 Additions to tax — Delinquencies. Repealed
• 47-1813.02 Additions to tax — Interest on deficiencies. Repealed
• 47-1813.03 Additions to tax — Fraud. Repealed
• 47-1813.04 Additions to tax — Nonpayments. Repealed
• 47-1813.05 Additions to tax — Payment extensions. Repealed
• 47-1813.06 Violations. Repealed
• 47-1813.07 Application of subchapter. Repealed

Subchapter XIV - Licenses

• 47-1814.01 Requirement for a professional license. Repealed
• 47-1814.02 Persons engaging in a profession — Duration. Repealed
• 47-1814.03 Persons engaging in a profession — Posting for inspection. Repealed
• 47-1814.04 Persons engaging in a profession — Revocation. Repealed
• 47-1814.05 Persons engaging in a profession — Renewal. Repealed
• 47-1814.06 Persons engaging in a profession — Failure to obtain. Repealed
• 47-1814.07 Certain suits forbidden. Repealed
• 47-1814.08 Rulemaking. Repealed
• 47-1814.09 Applicability provisions. Repealed
• 47-1814.01a Persons engaging in a profession. Repealed

Subchapter XV - Appeal

• 47-1815.01 Right of aggrieved persons to judicial appeal.

Subchapter XVI - Rules and Regulations

• 47-1816.01 Rules and regulations — Tax provisions.
• 47-1816.02 Rules and regulations — Revenue Act of 1956.
• 47-1816.03 Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code.

Subchapter XVII - Qualified High Technology Companies

• 47-1817.01 Definitions.
• 47-1817.02 Tax credit for Qualified High Technology Company employment relocation costs; exceptions. Repealed
• 47-1817.03 Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions.
• 47-1817.04 Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees.
• 47-1817.05 Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.
• 47-1817.06 Tax on Qualified High Technology Companies. Repealed
• 47-1817.07 Rollover of capital gain from qualified stock to other qualified stock. Repealed
• 47-1817.08 Severability.
• 47-1817.01a Alternative method to determine a Qualified High Technology Company status.
• 47-1817.07a Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment. Repealed

Subchapter XVIII - Qualified Social Electronic Commerce Companies

• 47-1818.01 Definitions.
• 47-1818.02 Tax credits to Qualified Social E-Commerce Companies.
• 47-1818.03 City-wide joint business activity strategy agreements.
• 47-1818.04 Certification.
• 47-1818.05 Council approval of city-wide business activity strategy agreements.
• 47-1818.06 Tax credits to Qualified Social E-Commerce Companies; exceptions.
• 47-1818.07 First Source employment; inapplicable.
• 47-1818.08 Delegation of authority.

Subchapter XIX - Vacant and Blighted Property Rehabilitation Credit

• 47-1819.01 Definitions. Repealed
• 47-1819.02 Credit established. Repealed
• 47-1819.03 Annual cap. Repealed
• 47-1819.04 Application and Mayoral certification. Repealed

Chapter 19 - Inheritance and Estate Taxes. [Repealed]31 sections

Subchapter I - Inheritance Tax

• 47-1901 Imposition of tax Repealed
• 47-1902 Tax based on market value -- Appraisal Repealed
• 47-1903 Appraisal deemed true value; tax to be lien; exceptions Repealed
• 47-1904 Report by decedent’s personal representative; contents; Payment Repealed
• 47-1905 Collection of tax from distributive share Repealed
• 47-1906 Property not under control of personal representative Repealed
• 47-1907 Life and future estates; payment of tax; lien Repealed

Subchapter II - Estate Tax

• 47-1911 Imposition of tax; additional levy on transfers Repealed
• 47-1912 Credits; restriction Repealed
• 47-1913 Tax not to exceed difference between maximum credit and levy by states Repealed
• 47-1914 Benefits to District Repealed
• 47-1915 Tax on transfer of nonresidents’ real and personal property Repealed
• 47-1916 Executor to file copy of federal return with Assessor Repealed
• 47-1917 Assessment on basis of return Repealed
• 47-1918 Tax payable within 17 months Repealed

Subchapter III - Miscellaneous Provisions

• 47-1921 Liability of bond for assessments; limitation Repealed
• 47-1922 Monthly report of names of decedents by Register of Wills Repealed
• 47-1923 Administration; testimony; production of books and records Repealed
• 47-1924 Arrears Repealed
• 47-1925 Enforcement Repealed
• 47-1926 Failure to file return; false return; penalty Repealed
• 47-1927 Wilful failure to pay taxes, make return; additional penalty Repealed
• 47-1928 Release of lien Repealed
• 47-1929 Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate Repealed
• 47-1930 Internal Revenue Service to supply information to Mayor Repealed
• 47-1931 Assessor to determine tax if return not filed when due Repealed
• 47-1932 Assessor may compound and settle tax Repealed
• 47-1933 Definitions Repealed
• 47-1934 Situs of intangibles; trust estates; aliens Repealed
• 47-1935 Compromise and settlement of taxes Repealed
• 47-1936 Secrecy of returns Repealed

Chapter 20 - Gross Sales Tax43 sections

• 47-2001 Definitions.
• 47-2002 Imposition of tax.
• 47-2002.01 Street vendors; minimum sales tax.
• 47-2002.02 Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
• 47-2002.03 Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
• 47-2002.04 Special event promoter obligations and penalties.
• 47-2002.05 Ballpark sales taxes.
• 47-2002.06 Verizon Center sales taxes.
• 47-2002.07 Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.
• 47-2002.08 Football stadium additional sales taxes.
• 47-2002.01a Marketplace facilitators; sales tax requirements.
• 47-2002.03a Additional tax on gross receipts for transient lodgings or accommodations.
• 47-2003 Reimbursement of vendor for tax.
• 47-2004 Vendor to collect tax; credit for expenses; application.
• 47-2005 Exemptions.
• 47-2006 Application of exemption.
• 47-2007 Action for collection of taxes.
• 47-2008 Rules and regulations.
• 47-2009 Tax to be separately stated.
• 47-2010 Presumption of taxability.
• 47-2011 Tax a personal debt; period of limitation; liens. Repealed
• 47-2012 Tax a preferred claim; priority over property taxes.
• 47-2013 Collection of tax; liens; jeopardy assessments; distraint. Repealed
• 47-2014 Assumption or refund of tax by vendor unlawful; penalties.
• 47-2015 Monthly returns.
• 47-2016 Payment of tax.
• 47-2017 Annual returns.
• 47-2018 Secrecy of returns; reciprocity.
• 47-2019 Determination of deficiencies.
• 47-2020 Refunds.
• 47-2021 Appeals.
• 47-2022 Sales in bulk. Repealed
• 47-2023 Rules and regulations.
• 47-2024 Additional powers.
• 47-2025 Examination of records and witnesses. Repealed
• 47-2026 Certificate of registration.
• 47-2027 Certificate of Mayor; presumptions.
• 47-2028 Additional penalties for failure to comply with chapter. Repealed
• 47-2029 Assessment of and limitations on deficiencies. Repealed
• 47-2030 Prosecutions. Repealed
• 47-2031 Notices. Repealed
• 47-2032 Extensions of time. Repealed
• 47-2033 Dedication of sales tax revenue for the Public School Capital Improvement Fund. Repealed

Chapter 21 - Closing-Out Sales10 sections

• 47-2101 Definitions.
• 47-2102 License required; application; fee; bond; records; penalty. Repealed
• 47-2103 Purchase of new stocks for use on “closing-out sales” prohibited; presumption.
• 47-2104 Addition of new stocks during “closing-out sales” prohibited.
• 47-2105 Continuation of sale beyond termination date prohibited; extension of termination date; continuation of business at new location prohibited.
• 47-2106 Penalty for conducting false “closing-out sales” and for violation of this chapter; prosecutions.
• 47-2107 Chapter not applicable to public officials.
• 47-2108 Jurisdiction of Superior Court to enjoin violations of this chapter.
• 47-2109 Regulations.
• 47-2110 Preservation of authority; delegation of functions.

Chapter 22 - Compensating-Use Tax17 sections

• 47-2201 Definitions.
• 47-2202 Imposition of tax.
• 47-2202.01 Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
• 47-2202.02 Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
• 47-2202.03 Additional tax on gross receipts for transient lodgings or accommodations.
• 47-2203 Collection of tax by vendor.
• 47-2204 Nonresident vendors.
• 47-2205 Payment of tax by purchaser.
• 47-2206 Exemptions.
• 47-2207 Collection of tax. Repealed
• 47-2208 Surety bonds.
• 47-2209 Assumption or refund of tax by vendor unlawful.
• 47-2210 Returns and payment of tax.
• 47-2211 Monthly returns; content and form; payment of tax.
• 47-2212 Certificate of registration.
• 47-2213 Incorporation and application of certain provisions of Chapter 20.
• 47-2214 Application of chapter.

Chapter 23 - Motor Fuel Tax30 sections

Subchapter I - General Provisions

• 47-2301 Rate; deposit into General Fund.
• 47-2301.01 Subchapter subject to the International Fuel Tax Agreement.
• 47-2302 Definitions.
• 47-2303 Importer’s license; application contents; bond; issuance; revocation.
• 47-2304 Monthly report of amount of fuel sold.
• 47-2305 Importers to render invoices except in cases of retail sales.
• 47-2306 Payment of tax.
• 47-2307 Records subject to inspection of Assessor and Collector.
• 47-2308 Penalty for accepting fuel from importer without an itemized sale statement.
• 47-2309 Fuel exported from District of Columbia exempted from taxation.
• 47-2310 Penalties. Repealed
• 47-2311 Tax on fuel sold by United States agency in the District of Columbia.
• 47-2312 Prosecutions.
• 47-2313 Public hackers not affected.
• 47-2314 Personal property tax laws not affected.
• 47-2315 Mayor to issue rules.
• 47-2316 Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.
• 47-2317 Collection; liens. Repealed
• 47-2318 Refund for erroneous or illegal collection.
• 47-2319 Judicial review.
• 47-2320 Contraband; declaration; forfeiture; seizure; search; confiscation; sale.
• 47-2321 Rules and regulations by Mayor.
• 47-2322 Severability; savings clauses.
• 47-2323 Assessments for street paving — Generally.
• 47-2324 Assessments for street paving — Deposit into General Fund.
• 47-2325 Continuation of uncompleted projects at end of fiscal year.

Subchapter II - International Fuel Tax Agreements

• 47-2351 Reciprocal agreements.
• 47-2352 Registration.
• 47-2353 Auditing.
• 47-2354 Fees.

Chapter 24 - Tobacco Tax28 sections

• 47-2401 Definitions.
• 47-2402 Imposition; payment of cigarette tax.
• 47-2402.01 Tax on other tobacco products.
• 47-2403 Exemptions.
• 47-2404 Licenses.
• 47-2405 Transportation of cigarettes and other tobacco products.
• 47-2406 Offenses relating to stamps.
• 47-2407 Redemption of stamps.
• 47-2408 Records; reports; returns.
• 47-2409 Seizure and forfeiture of property.
• 47-2410 Deficiency in tax.
• 47-2411 Redemption of cigarette or alcoholic beverage tax stamps.
• 47-2411.01 Penalty; interest. Repealed
• 47-2412 Refunds.
• 47-2413 Appeals.
• 47-2414 Penalties. Repealed
• 47-2415 Regulations.
• 47-2416 Severability.
• 47-2417 Effective date.
• 47-2418 Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.
• 47-2419 Prohibitions on gray market cigarettes.
• 47-2420 Documentation.
• 47-2421 Criminal penalties.
• 47-2422 Civil penalties and administrative sanctions.
• 47-2423 Seizure and forfeiture of gray market cigarettes.
• 47-2424 Unfair cigarette sales.
• 47-2425 General provisions.
• 47-2426 Application of §§ 47-2419 through 47-2425.

Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes16 sections

• 47-2501 Gas, electric lighting, telephone, telecommunications, and heating oil companies.
• 47-2501.01 Television, video, or radio service to subscribers or paying customers.
• 47-2502 Bonding, title, guaranty and fidelity companies.
• 47-2503 Private banks.
• 47-2504 Washington Stock Exchange.
• 47-2505 Note brokers.
• 47-2506 Payment of tax by private banks and note brokers.
• 47-2507 Transitional rules for taxing financial institutions.
• 47-2508 Applicability of acts of Congress to national banks in the District of Columbia.
• 47-2509 Declaration and payment of estimated tax.
• 47-2510 Personal property tax provisions applicable to financial institutions.
• 47-2511 Severability.
• 47-2512 Savings clause.
• 47-2513 Rules and regulations.
• 47-2514 Real property tax provisions applicable to financial institutions.
• 47-2515 Effective date.

Chapter 26 - Insurance Companies12 sections

• 47-2601 Definitions.
• 47-2602 Domicile of insurer organized in foreign country.
• 47-2603 Licenses; fee; term.
• 47-2604 Penalty for engaging in business without license or certificate of authority.
• 47-2605 Prosecutions.
• 47-2606 Annual statements; filing fee.
• 47-2607 Revocation of license for failure to file statement.
• 47-2608 Rates on insurance companies; exceptions; marine insurance excluded; payment schedule; revocation of certificate of authority for failure to pay tax.
• 47-2608.01 Health service corporations. Repealed
• 47-2609 Liability for failure to pay tax.
• 47-2610 Reciprocity.
• 47-2611 Exemption of nonprofit relief associations.

Chapter 27 - Permits and Fees26 sections

Subchapter I - Public Auction Permits

• 47-2701 Permit required.
• 47-2702 Application; fee; required information.
• 47-2703 Personal effects, furniture, personal livestock may be sold without permit.
• 47-2704 Suspension of license for violations.
• 47-2705 Hours restricted for auctions of jewelry or valuables.
• 47-2706 Misrepresenting merchandise.
• 47-2707 Prosecutions.
• 47-2708 Construction.

Subchapter II - Miscellaneous Provisions

• 47-2711 Riparian permits.
• 47-2712 Electrical fees.
• 47-2713 District of Columbia General Hospital rates.
• 47-2714 District of Columbia Village rates.
• 47-2715 Glenn Dale Hospital rates.
• 47-2716 Denial of medical or mental health services for inability to pay prohibited.
• 47-2717 Mayor to adjust medical and mental health service rates.
• 47-2718 Public space permits.

Subchapter III - Clean Air Compliance Fees. [Repealed]

• 47-2731 Findings. Repealed
• 47-2732 Definitions. Repealed
• 47-2733 Clean Air Act compliance fee. Repealed
• 47-2734 Registration of employment parking spaces. Repealed
• 47-2735 Exemptions. Repealed
• 47-2736 Rules of construction. Repealed
• 47-2737 Special agreement with the federal government. Repealed
• 47-2738 Payment. Repealed
• 47-2739 Penalties and enforcement. Repealed
• 47-2740 Allocation of clean air compliance fee. Repealed

Chapter 27A - Special Public Safety Fee3 sections

• 47-2751 Definitions.
• 47-2752 Arena fee.
• 47-2753 Enforcement.

Chapter 27B - Sports facilities fee4 sections

• 47-2761 Definitions.
• 47-2762 Sports facilities fee.
• 47-2762.01 Ballpark Fee Forgiveness Fund. Repealed
• 47-2763 Enforcement.

Chapter 28 - General License Law342 sections

Subchapter I - Specific Licensing Provisions57 sections

• 47-2801 Licenses for business or profession; application; transfer of license; signing and sealing. Repealed
• 47-2802 Compliance with fire escape laws and regulations required for license. Repealed
• 47-2803 Revocation of theater license for failure to comply with public decency regulations. Repealed
• 47-2804 Separate license for each business, trade, or profession by same person; place of business restricted to that designated in license; operation under license by others prohibited. Repealed
• 47-2805 Establishment of licensing periods by Mayor; prorating for late application. Repealed
• 47-2805.01 Establishment of licensing periods by Mayor; prorating for late application. Repealed
• 47-2805.02 Requirement for social security number. Repealed
• 47-2806 Licenses to be posted on premises; exhibition to police. Repealed
• 47-2807 Construction and definition of terms. Repealed
• 47-2808 Auctioneers; temporary licenses; penalty for failure to account. Repealed
• 47-2809 Barbershops and beauty parlors. Repealed
• 47-2809.01 Body art establishments. Repealed
• 47-2810 Conventions of national associations of hairdressers or cosmetologists exempted. Repealed
• 47-2811 Massage establishments; Turkish, Russian, or medicated baths. Repealed
• 47-2812 Public baths. Repealed
• 47-2813 Keeping or storing of moving picture films. Repealed
• 47-2814 Gasoline, kerosene, oils, fireworks, and explosives. Repealed
• 47-2815 Pyroxylin. Repealed
• 47-2816 Abattoirs or slaughterhouses. Repealed
• 47-2817 Laundries; dry cleaning and dyeing establishments. Repealed
• 47-2818 Mattress manufacture, renovation, storage, or sale; “mattress” defined. Repealed
• 47-2819 Slot machines. Repealed
• 47-2820 Theaters, moving pictures, skating rinks, dances, exhibitions, lectures, entertainments; assignment of police and firemen and additional fees based thereon; hours minors are prohibited on premises. Repealed
• 47-2821 Bowling alleys; billiard and pool tables; games. Repealed
• 47-2822 Shooting galleries. Repealed
• 47-2823 Baseball, football, and athletic exhibitions; assignment of police and firemen; amusement parks. Repealed
• 47-2824 Swimming pools. Repealed
• 47-2825 Circuses. Repealed
• 47-2826 Special events. Repealed
• 47-2827 Commission merchants in food; bakeries; bottling, candy-manufacturing, and ice cream manufacturers; groceries; markets; delicatessens; restaurants; private clubs; wholesale fish dealers; dairies. Repealed
• 47-2828 Classification of buildings containing living quarters for licenses; fees; buildings exempt from license requirement. Repealed
• 47-2829 Vehicles for hire; identification tags on vehicles; vehicles for school children; ambulances, private vehicles for funeral purposes; issuance of licenses; payment of fees. Repealed
• 47-2830 Rental or leasing of motor vehicle without driver. Repealed
• 47-2831 Vehicles hauling goods from public space. Repealed
• 47-2832 Repairing of motor vehicles. Repealed
• 47-2832.01 Parking establishments. Repealed
• 47-2832.02 Tire dealers. Repealed
• 47-2833 Livery stables. Repealed
• 47-2834 Sales on streets or public places. Repealed
• 47-2835 Solicitors. Repealed
• 47-2836 Guides. Repealed
• 47-2837 Secondhand dealers; classification; licensing; stolen property. Repealed
• 47-2838 Dealers in dangerous weapons. Repealed
• 47-2839 Private detectives; “detective” defined; regulations. Repealed
• 47-2839.01 Security agencies. Repealed
• 47-2840 Fortune-telling Repealed
• 47-2841 Exposing persons or animals as targets prohibited. Repealed
• 47-2842 Council of the District of Columbia may regulate, modify, or eliminate license requirements. Repealed
• 47-2843 Undertakers’ licenses; qualifications; examination; license without examination; authority of Mayor and Council; appropriations; definitions. Repealed
• 47-2844 Regulations; suspension or revocation of licenses; bonding of licensees authorized to collect moneys; exemptions. Repealed
• 47-2844.01 Cease and desist orders. Repealed
• 47-2845 Prosecutions. Repealed
• 47-2846 Penalties. Repealed
• 47-2847 Saving clause. Repealed
• 47-2848 Severability. Repealed
• 47-2849 Refund of erroneously-paid fees. Repealed
• 47-2850 Rules governing the business of furnishing towing services for motor vehicles. Repealed

Subchapter I — A - General Provisions32 sections

• 47-2851.01 Definitions.
• 47-2851.02 Basic business license required.
• 47-2851.03 Categories of basic business licenses; endorsements.
• 47-2851.04 License application and fees.
• 47-2851.05 Business license center.
• 47-2851.06 Public information.
• 47-2851.07 Issuance of licenses.
• 47-2851.08 Basic business license application fees; renewal fees. Repealed
• 47-2851.09 License expiration date. Repealed
• 47-2851.10 Lapsed and reinstated licenses.
• 47-2851.11 Denial of master Repealed
• 47-2851.12 Additional licenses. Repealed
• 47-2851.13 Establishment of Basic Business License Fund.
• 47-2851.14 Certain professional licenses exempt. Repealed
• 47-2851.15 Existing licenses or permits.
• 47-2851.16 Third party inspections for license endorsements.
• 47-2851.17 Performance audit. Repealed
• 47-2851.18 Participation of District agencies. Repealed
• 47-2851.19 Amnesty period. Repealed
• 47-2851.01a Scope of subchapter.
• 47-2851.01b Powers and duties of the Department.
• 47-2851.20 Authorization of Director to promulgate regulations. Repealed
• 47-2851.21 Bonding of licensees authorized to collect monies; exemptions.
• 47-2851.22 Cease and desist orders.
• 47-2851.23 Prosecutions.
• 47-2851.24 Penalties.
• 47-2851.25 Refund of erroneously paid fees.
• 47-2851.02a License exemption for de minimis business activity. Repealed
• 47-2851.03a Existing licenses eliminated. Repealed
• 47-2851.03b Unique identifying number. Repealed
• 47-2851.03c Agencies’ power to inspect and revoke licensure. Repealed
• 47-2851.03d General Business License and General Contractor/Construction Manager License. Repealed

Subchapter I — B - Non-Health Related Occupations and Professions Licensure138 sections

• 47-2853.01 Definitions.
• 47-2853.02 License, certification, and registration criteria.
• 47-2853.03 Scope of subchapter.
• 47-2853.04 Regulated non-health related occupations and professions.
• 47-2853.05 Exemptions; federal services.
• 47-2853.06 Establishment of boards.
• 47-2853.07 Appointment and tenure of board members.
• 47-2853.08 Powers of the boards.
• 47-2853.09 General provisions.
• 47-2853.10 Staffing and administration.
• 47-2853.11 Occupations and Professions Licensure Special Account.
• 47-2853.12 License, certification, and registration criteria; waiver.
• 47-2853.13 Procedures for renewal of license, certification, and registration.
• 47-2853.14 Inactive status.
• 47-2853.15 Reinstatement of expired license.
• 47-2853.16 Display of license, certificate, or registration; notice of changes of address.
• 47-2853.17 Revocation, suspension, or denial of license or privilege; civil penalty; reprimand.
• 47-2853.18 Summary suspension or restriction of license.
• 47-2853.19 Cease and desist orders. Repealed
• 47-2853.20 Voluntary surrender of license.
• 47-2853.21 Voluntary limitation or surrender; confidentiality.
• 47-2853.22 Hearings; final decision.
• 47-2853.23 Appeal and review.
• 47-2853.24 Reinstatement of suspended or revoked license.
• 47-2853.25 Licenses and certifications issued prior to this subchapter.
• 47-2853.26 False representation of authority to practice.
• 47-2853.27 Fines and penalties; criminal violations.
• 47-2853.28 Prosecutions.
• 47-2853.29 Fines and penalties; civil alternatives.
• 47-2853.30 Injunctions; unlawful practices.

Part A - Accountants

• 47-2853.41 Definitions; scope of practice for accountants.
• 47-2853.42 Eligibility requirements.
• 47-2853.43 Certain representations prohibited.
• 47-2853.44 Registration of firms of certified public accountants.
• 47-2853.45 Registration of firms of public accountants. Repealed
• 47-2853.46 Offices; annual registration. Repealed
• 47-2853.47 Permits; issuance. Repealed
• 47-2853.48 Actions against firms.
• 47-2853.49 Substantial equivalency; practice privilege.

Part B - Asbestos Workers

• 47-2853.51 Scope of practice for asbestos workers.
• 47-2853.52 Eligibility requirements.
• 47-2853.53 Certain representations prohibited.

Part C - Architects

• 47-2853.61 Scope of practice for architects.
• 47-2853.62 Eligibility requirements.
• 47-2853.63 Certain representations prohibited.
• 47-2853.64 Definitions.
• 47-2853.65 Licensure of professional design firms.
• 47-2853.66 Offices; rules.
• 47-2853.67 License; issuance.
• 47-2853.68 Actions against firms.

Part D - Barbers

• 47-2853.71 Scope of practice for barbers.
• 47-2853.72 Eligibility requirements.
• 47-2853.73 Certain representations prohibited.

Part D — i - Body Artists

• 47-2853.76 Definitions.
• 47-2853.76a Scope of practice for body artists.
• 47-2853.76b Regulation of body artists and body art establishments.
• 47-2853.76c Eligibility requirements.
• 47-2853.76d Duties and responsibilities of body artists.
• 47-2853.76e Prohibitions and penalties.

Part D — ii - Construction Managers and General Contractors

• 47-2853.78 Defintions. Repealed
• 47-2853.78a Scope of practice for construction management and general contracting. Repealed
• 47-2853.78b Necessity for license; exemptions. Repealed
• 47-2853.78c Eligibility criteria for construction managers and general contractors. Repealed
• 47-2853.78d Financial statements or balance sheets; surety bonds in lieu of providing financial statements or balance sheets. Repealed
• 47-2853.78e Recovery on bond. Repealed
• 47-2853.78f Establishment of Residential and Commercial Contractor Guaranty and Education Fund. Repealed
• 47-2853.78g Applications for payments from Fund; maximum payment; management of Fund. Repealed
• 47-2853.78h Responsibility for contracting with persons lacking proper license. Repealed
• 47-2853.78i Certain representations prohibited. Repealed

Part E - Cosmetologists

• 47-2853.81 Scope of practice for cosmetologists.
• 47-2853.82 Eligibility requirements.
• 47-2853.83 Certain representations prohibited.

Part F - Electricians

• 47-2853.91 Scope of practice for electricians.
• 47-2853.92 Eligibility requirements.
• 47-2853.93 Certain representations prohibited.

Part F — i - Elevator Maintenance

• 47-2853.95 Scope of practice for elevator contractors, elevator mechanics, and elevator inspectors.
• 47-2853.96 Eligibility requirements.
• 47-2853.97 Certain representations prohibited.
• 47-2853.98 Temporary license.
• 47-2853.99 Fees; rules.

Part G - Interior Designers

• 47-2853.101 Scope of practice for interior designers.
• 47-2853.102 Eligibility requirements.
• 47-2853.103 Certain representations prohibited.

Part H - Land Surveyors

• 47-2853.111 Scope of practice for land surveyors.
• 47-2853.112 Eligibility requirements.
• 47-2853.113 Interns.
• 47-2853.114 Certain representations prohibited.

Part H — i - Landscape Architects

• 47-2853.116 Scope of practice for landscape architects.
• 47-2853.117 Eligibility requirements.
• 47-2853.118 Prohibited conduct and representations.

Part I - Plumbers or Gasfitters

• 47-2853.121 Scope of practice for plumbers or gasfitters.
• 47-2853.122 Eligibility requirements.
• 47-2853.123 Certain representations prohibited.

Part J - Professional Engineers

• 47-2853.131 Scope of practice for engineers.
• 47-2853.132 Eligibility requirements.
• 47-2853.133 Certain representations prohibited.

Part K - Property Managers

• 47-2853.141 Scope of practice for property managers.
• 47-2853.142 Eligibility requirements.
• 47-2853.143 Certain representations prohibited.

Part L - Real Estate Appraisers

• 47-2853.151 Scope of practice for real estate appraisers.
• 47-2853.152 Eligibility requirements.
• 47-2853.153 Certain representations prohibited.
• 47-2853.154 Appraisal Education Fund.

Part M - Real Estate Brokers

• 47-2853.161 Scope of practice for real estate brokers.
• 47-2853.162 Eligibility requirements.
• 47-2853.163 Certain representations prohibited.

Part N - Real Estate Salespersons

• 47-2853.171 Scope of practice for real estate salespersons.
• 47-2853.172 Eligibility requirements.
• 47-2853.173 Certain representations prohibited.

Part O - Special Rules for Real Estate Brokers, Real Estate Salespersons, and Property Managers

• 47-2853.181 Exemptions from licensure requirement.
• 47-2853.182 Transfer of license; change of status.
• 47-2853.183 Licensure of real estate organizations.
• 47-2853.184 Place of business.
• 47-2853.185 Prohibited names.
• 47-2853.186 Automatic suspension of license through affiliation.
• 47-2853.187 Effect of corporate, partnership, or association license revocation or suspension.

Part P - Duties of Real Estate Brokers, Salespersons, and Property Managers

• 47-2853.191 Fiduciary duties when representing a seller.
• 47-2853.192 Fiduciary duties when representing a buyer.
• 47-2853.193 Fiduciary duties when representing a landlord of leased property.
• 47-2853.194 Fiduciary duties when representing a tenant.
• 47-2853.195 Fiduciary duties of a property manager.
• 47-2853.196 General provisions governing disclosure of brokerage relationships.
• 47-2853.197 Prohibited acts.
• 47-2853.198 Acts not required to be disclosed.

Part Q - Refrigeration and Air Conditioning Mechanics

• 47-2853.201 Scope of practice for refrigeration and air conditioning mechanics.
• 47-2853.202 Eligibility requirements.
• 47-2853.203 Certain representations prohibited.

Part Q — i - Detective and Security Services

• 47-2853.207 Definitions.
• 47-2853.208 Detective and security agencies; security services occupations.

Part R - Steam and Other Operating Engineers

• 47-2853.211 Scope of practice for steam and other operating engineers.
• 47-2853.212 Eligibility requirements.
• 47-2853.213 Certain representations prohibited.

Part R — i - Tour Guides

• 47-2853.217 Definitions.
• 47-2853.218 Tour guides.

Part S - Transitional Provisions

• 47-2853.221 Transfer of personnel, records, property, and funds.
• 47-2853.222 Service by members of abolished boards.
• 47-2853.223 Abatement of existing proceedings; previously enacted rules and orders.
• 47-2853.224 Transfers from former boards.

Subchapter I — C - Trade Names5 sections

• 47-2855.01 Definitions.
• 47-2855.02 Registration required.
• 47-2855.03 Changes in registration; filing amendment.
• 47-2855.04 Rules; fees.
• 47-2855.05 Collection and deposit of fees.

Subchapter II - Clean Hands Before Receiving a License or Permit6 sections

• 47-2861 Definitions.
• 47-2862 Prohibition against issuance of license or permit.
• 47-2863 Self-certification and enforcement (conditional).
• 47-2864 Penalties.
• 47-2865 Remedies.
• 47-2866 Interagency computer system and enforcement.

Subchapter III - Permit and License Application Forms1 section

• 47-2881 Placement of Inspector General hotline in permit and license application forms.

Subchapter IV - Other Licenses103 sections

Part A - Home Improvement Businesses

• 47-2883.01 Bonding of persons engaged in home improvement business; definitions.
• 47-2883.02 Bond requirements.
• 47-2883.03 Payment as defense to assertion of lien.
• 47-2883.04 Penalty.
• 47-2883.05 Prosecutions to be conducted by Attorney General for the District of Columbia.
• 47-2883.06 Authority and power of Mayor deemed supplementary.
• 47-2883.07 Severability.

Part B - Pawnbrokers

• 47-2884.01 Definitions.
• 47-2884.02 License required; display of sign or emblem.
• 47-2884.03 Appointment of Mayor as attorney; application for license; cash capital; application fee; endorsement to master business license.
• 47-2884.04 Bond.
• 47-2884.05 License—Issuance; fee; contents; display; transferability; change of place or business.
• 47-2884.06 License—Revocation; suspension; renewal; renewal fee; procedure; surrender.
• 47-2884.07 License—Enforcement of part; annual report; records of licensee; appeal of action, decision, or ruling of Mayor.
• 47-2884.08 Advertising; statement of rates.
• 47-2884.09 Maximum rate of interest permitted; repayment of loan.
• 47-2884.10 Excessive consideration prohibited; instruments for loans made in violation of part invalid; loans made outside of District.
• 47-2884.11 Book containing loan transactions required; inspection of books; police to be admitted to premises; daily transcript.
• 47-2884.12 Borrower to receive memorandum of loan transaction.
• 47-2884.13 Sale of pawn or pledge—Required time of possession.
• 47-2884.14 Sale of pawn or pledge—Notice.
• 47-2884.15 Sale of pawn or pledge—Disposition of surplus moneys.
• 47-2884.16 Penalties for violation of part; loan declared void; pledge returned.
• 47-2884.17 Rules and regulations.
• 47-2884.18 Exceptions to application of part.
• 47-2884.19 Severability.

Part C - Pharmacy

• 47-2885.01 Purposes; scope.
• 47-2885.02 Definitions.
• 47-2885.03 General prohibitions.
• 47-2885.04 Board of Pharmacy. Repealed
• 47-2885.05 Licensing of pharmacists. Repealed
• 47-2885.06 Registration of pharmacy interns.
• 47-2885.07 Denial, suspension, or revocation of pharmacist’s license or pharmacy intern’s registration. Repealed
• 47-2885.08 Licensing of pharmacies.
• 47-2885.09 Operation of pharmacy.
• 47-2885.10 Denial, suspension, or revocation of pharmacy license.
• 47-2885.11 Pharmacy personnel.
• 47-2885.12 Bulk sales or transfers.
• 47-2885.13 Deteriorating drugs; sample drugs; returned drugs.
• 47-2885.14 Labeling of prescriptions.
• 47-2885.15 Records.
• 47-2885.16 Inspections.
• 47-2885.17 Peddling drugs prohibited.
• 47-2885.18 Duties of Mayor.
• 47-2885.19 Fees.
• 47-2885.20 Penalties; prosecutions; injunction.
• 47-2885.21 Review.
• 47-2885.22 Severability.
• 47-2885.23 Effect of part on prior regulations.
• 47-2885.17a Public place defined.

Part D - Professional Engineers

• 47-2886.01 Short title. Repealed
• 47-2886.02 Definitions. Repealed
• 47-2886.03 Declaration of policy. Repealed
• 47-2886.04 Practice of engineering without registration prohibited. Repealed
• 47-2886.05 District of Columbia Board of Registration for Professional Engineers — Created; duty; composition; appointment; qualifications; term of office; oath of office; removal; vacancies. Repealed
• 47-2886.06 District of Columbia Board of Registration for Professional Engineers — Compensation. Repealed
• 47-2886.07 District of Columbia Board of Registration for Professional Engineers — Meetings; officers; quorum. Repealed
• 47-2886.08 District of Columbia Board of Registration for Professional Engineers—Powers. Repealed
• 47-2886.09 District of Columbia Board of Registration for Professional Engineers— Complaints; hearings; appeals. Repealed
• 47-2886.10 Exemptions from part. Repealed
• 47-2886.11 Seal of registrant. Repealed
• 47-2886.12 Display of certificate of registration. Repealed
• 47-2886.13 Fees; Professional Engineers’ Fund; expenses of Board; audit. Repealed
• 47-2886.14 Unlawful acts. Repealed
• 47-2886.15 Prosecutions; legal services to Board; investigations; injunctions. Repealed
• 47-2886.16 Annual report. Repealed
• 47-2886.17 Severability. Repealed
• 47-2886.18 Conflicting laws and regulations repealed. Repealed

Part E - Athlete Agents

• 47-2887.01 Definitions.
• 47-2887.02 Service of process; subpoenas.
• 47-2887.03 Athlete agents: registration required; void contracts.
• 47-2887.04 Registration as athlete agent; application; requirements; reciprocal registration.
• 47-2887.05 Certificate of registration; issuance or denial; renewal.
• 47-2887.06 Suspension, revocation, or refusal to renew registration.
• 47-2887.07 Temporary registration.
• 47-2887.08 Registration and renewal fees.
• 47-2887.09 Required form of agency contract.
• 47-2887.10 Notice to educational institution.
• 47-2887.11 Student-athlete's right to cancel.
• 47-2887.12 Required records.
• 47-2887.13 Prohibited conduct.
• 47-2887.14 Criminal penalties; prosecution by Attorney General.
• 47-2887.15 Civil remedies.
• 47-2887.16 Civil penalty.
• 47-2887.17 Uniformity of application and construction.
• 47-2887.18 Relation to Electronic Signatures in Global and National Commerce Act.
• 47-2887.16a Rules.

Part F - Veterinary Facility

• 47-2888.01 Definitions.
• 47-2888.02 General prohibitions.
• 47-2888.03 Veterinary facility license, fees.
• 47-2888.04 Denial, suspension, or revocation of veterinary facility license.
• 47-2888.05 Inspections.
• 47-2888.06 Animal licenses.
• 47-2888.07 Penalties.
• 47-2888.08 Rules.

Part G - College Athlete Name, Image, or Likeness Registration

• 47-2889.01 Definitions.
• 47-2889.02 Registration as a name, image, or likeness agent; duties; fee arrangements.
• 47-2889.03 Prohibited conduct by a third party.
• 47-2889.04 Civil remedy.
• 47-2889.05 Civil penalty.
• 47-2889.06 Rulemaking authority.
• 47-2889.07 Uniformity of application and construction.
• 47-2889.08 Relation to Electronic Signatures in Global and National Commerce Act.

Chapter 29 - Admission to Licensed Places; Posting of Price Scale11 sections

• 47-2901 Discrimination because of race or color prohibited in licensed places of amusement; penalty.
• 47-2902 Discrimination because of race or color prohibited in licensed hotels and restaurants; penalty.
• 47-2903 Increase of penalty provisions in § 47-2901.
• 47-2904 Recovery of fine; payment of moiety.
• 47-2905 Posting of price scale. Repealed
• 47-2906 Penalty for failure to post price scale. Repealed
• 47-2907 Restaurants, hotels, barber shops, bathing houses, ice cream saloons, and soda fountains required to serve well-behaved persons.
• 47-2908 Licensed restaurants, eating houses, barrooms, sample rooms, ice cream saloons, or soda fountains required to post price list.
• 47-2909 Transmission of price list to Assessor.
• 47-2910 Licensed restaurants, eating houses, barrooms, sample rooms, ice cream saloons, or soda fountains required to serve well-behaved persons at common prices.
• 47-2911 Failure to post or file price list; charging other or greater price; failure to serve any well-behaved person; penalty; enforcement.

Chapter 30 - Private Employment Agency Licenses. [Repealed]11 sections

• 47-3001 License requirement; definitions Repealed
• 47-3002 Bond Repealed
• 47-3003 Registers Repealed
• 47-3004 Receipts Repealed
• 47-3005 Location of agency Repealed
• 47-3006 Application for employment by minor Repealed
• 47-3007 Inspection Repealed
• 47-3008 False information Repealed
• 47-3009 Exceptions from license requirements Repealed
• 47-3010 Employment contract Repealed
• 47-3011 Charter of Employer; Fraud Repealed

Chapter 31 - Consumer Transmission of Money Act. [Repealed]17 sections

• 47-3101 Definitions. Repealed
• 47-3102 License required. Repealed
• 47-3103 Exemptions. Repealed
• 47-3104 Qualifications. Repealed
• 47-3105 Applications. Repealed
• 47-3106 Accompanying fee, statements and bond. Repealed
• 47-3107 Granting of license; investigations. Repealed
• 47-3108 Maintenance of bond or securities. Repealed
• 47-3109 Annual license fee. Repealed
• 47-3110 Agent. Repealed
• 47-3111 Liability of licensees. Repealed
• 47-3112 Disclosure of responsibility. Repealed
• 47-3113 Maximum charge. Repealed
• 47-3114 Revocation of license investigations. Repealed
• 47-3115 Hearings. Repealed
• 47-3116 Penalties. Repealed
• 47-3117 Severability. Repealed

Chapter 31A - Use of Consumer Identification Information4 sections

• 47-3151 Definitions.
• 47-3152 Use of credit card information in connection with payment by check.
• 47-3153 Use of consumer identification information in connection with credit card payments.
• 47-3154 Penalties.

Chapter 32 - Hotel Occupancy Tax. [Repealed]14 sections

Subchapter I - General Provisions

• 47-3201 Definitions. Repealed
• 47-3202 Imposition and rate of tax. Repealed
• 47-3203 Exemptions. Repealed
• 47-3204 Returns and payment of tax. Repealed
• 47-3205 Incorporation of certain existing D.C. Code sections. Repealed
• 47-3206 Washington Convention Center Authority Fund. Repealed
• 47-3207 Rules. Repealed

Subchapter II - Mayor’s Reports

• 47-3211 Required; contents generally. Repealed
• 47-3212 Contents of annual revenue data estimates and projections. Repealed
• 47-3213 Analysis of revenue and cost data and recommendations. Repealed
• 47-3214 Adoption of tax and rate structures. Repealed
• 47-3215 Limit on expenditures for civic center. Repealed
• 47-3216 Jobs. Repealed

Subchapter III - Effective Dates

• 47-3221 Effective date of subchapter I. Repealed

Chapter 33 - Superior Court, Tax Division10 sections

• 47-3301 Tax appeals, definitions.
• 47-3302 Retirement of Judge of District of Columbia Tax Court.
• 47-3303 Appeal from assessment; hearing and decision.
• 47-3304 Review by Court; finality of decision; modification or reversal.
• 47-3305 Appeals of real estate assessments.
• 47-3306 Refund of erroneous collections.
• 47-3307 Certain suits forbidden.
• 47-3308 Manner of serving notices.
• 47-3309 Reference by Mayor to the Superior Court.
• 47-3310 Overpayments; refund; appeal.

Chapter 34 - Miscellaneous Provisions17 sections

• 47-3401 Transitional provision for short-term advances.
• 47-3401.01 Intermediate-term advances for liquidation of deficit.
• 47-3401.02 Short-term advances for seasonal cash-flow management.
• 47-3401.03 Security for advances.
• 47-3401.04 Reimbursement to the Treasury.
• 47-3401.05 Definitions.
• 47-3402 Annual payment by the United States — Appropriations — Generally.
• 47-3403 Annual payment by the United States — Appropriations — Employee pay increases.
• 47-3404 Annual payment by the United States — Appropriations — Deficiency.
• 47-3405 Annual payment by the United States — Duties of Mayor and Council; submittal of request to President. Repealed
• 47-3406 Annual payment by the United States — Appropriation authorization. Repealed
• 47-3406.01 Federal payment formula.
• 47-3406.02 Federal contribution to operations of government of Nation’s Capital.
• 47-3407 Regulations.
• 47-3408 Severability.
• 47-3409 Divulging information obtained from Internal Revenue Service prohibited; penalties.
• 47-3410 Effect of District of Columbia Tax Enforcement Act of 1982.

Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives9 sections

• 47-3501 Findings.
• 47-3502 Lower income homeownership households — Qualifications.
• 47-3503 Exemptions for qualifying lower income homeownership households and cooperative housing associations.
• 47-3504 Exemptions for qualifying lower income homeownership households and cooperative housing associations — Administration and enforcement.
• 47-3505 Nonprofit housing organizations — Qualifications; exemptions.
• 47-3506 Administration and enforcement — Qualifying nonprofit housing organizations and cooperative housing associations.
• 47-3506.01 Resident management corporations — Qualifications; exemptions.
• 47-3507 Certification of program providing low income rental housing.
• 47-3508 Regulations.

Chapter 36 - Employee Deferred Compensation Program4 sections

• 47-3601 Authorized; treatment of benefits; employee eligibility; exclusion from certain review and collective bargaining provisions.
• 47-3602 Regulations.
• 47-3603 Contracts for services.
• 47-3604 Annual report.

Chapter 37 - Inheritance and Estate Taxes23 sections

• 47-3701 Definitions.
• 47-3702 Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.
• 47-3703 Tax on transfer of taxable estate of nonresidents; property of nonresident defined.
• 47-3704 Authority for Mayor to compromise tax.
• 47-3705 Filing returns; payment of tax due.
• 47-3706 Jeopardy assessments. Repealed
• 47-3707 Authority for Mayor to file.
• 47-3708 Amended returns.
• 47-3709 Testimony; production of books and records. Repealed
• 47-3710 Certification of payment by Mayor.
• 47-3711 Lien for taxes. Repealed
• 47-3712 Liability of personal representative.
• 47-3713 Duty of personal representative.
• 47-3714 Apportionment required.
• 47-3715 Monthly report of Register of Wills.
• 47-3716 Final account.
• 47-3717 Authority of Mayor to determine tax; deficiencies in tax.
• 47-3718 Penalties. Repealed
• 47-3719 Secrecy of returns.
• 47-3720 Rules.
• 47-3721 Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
• 47-3722 Effect of repealers.
• 47-3723 Applicability. Repealed

Chapter 38 - Supermarket Tax Incentives6 sections

• 47-3801 Definitions.
• 47-3801.01 Expansion of supermarket investment areas.
• 47-3802 Tax exemption.
• 47-3803 Tax and license fee incentives. Repealed
• 47-3804 Rules.
• 47-3805 Supermarket real property tax rebate.

Chapter 39 - Toll Telecommunication Service Tax22 sections

• 47-3901 Definitions.
• 47-3902 Imposition of tax.
• 47-3903 Deductions.
• 47-3904 Exemptions.
• 47-3905 Returns and payment of tax.
• 47-3906 Alternate method of reporting.
• 47-3907 Credit.
• 47-3908 Authority of Mayor to determine tax; deficiencies in tax.
• 47-3909 Compromises. Repealed
• 47-3910 Closing agreements. Repealed
• 47-3911 Testimony; production of books and records. Repealed
• 47-3912 Interest and penalties. Repealed
• 47-3913 Jeopardy assessments. Repealed
• 47-3914 Assessment; collection; deadline; fraudulent returns; extensions. Repealed
• 47-3915 Overpayment; credit or refund; time for filing; interest. Repealed
• 47-3916 Lien for taxes. Repealed
• 47-3917 Secrecy of returns. Repealed
• 47-3918 Personal debt liability; priority; collection; “person” defined. Repealed
• 47-3919 Rulemaking authority.
• 47-3920 Effect of repealers and amendments.
• 47-3921 Applicability.
• 47-3922 Special rules for mobile telecommunications services.

Chapter 39A - Internet Tax. [Repealed]4 sections

• 47-3931 Definitions. Repealed
• 47-3932 Imposition of tax. Repealed
• 47-3933 Scope. Repealed
• 47-3934 Deposit into General Fund of the District of Columbia. Repealed

Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]5 sections

• 47-4001 Definitions. Repealed
• 47-4002 Establishment of the Public Fund for Drug Prevention and Children at Risk; duties. Repealed
• 47-4003 Fund qualifications; terms of office; compensation. Repealed
• 47-4004 Rules of procedure; contributions. Repealed
• 47-4005 Rules. Repealed

Chapter 41 - Criminal Provisions12 sections

• 47-4101 Attempt to evade or defeat tax.
• 47-4102 Failure to collect or pay over tax.
• 47-4103 Failure to pay tax, make return, keep records, or supply information.
• 47-4104 Fraudulent statements or failure to make statements to employee.
• 47-4105 Fraudulent withholding information or failure to supply information to employer.
• 47-4106 Fraud and false statements.
• 47-4107 Attempt to interfere with administration of District of Columbia revenue laws.
• 47-4108 Periods of limitation on criminal prosecutions.
• 47-4108.01 Special agents for the Office of Tax and Revenue.
• 47-4109 Construction.
• 47-4110 Mayor’s regulatory authority.
• 47-4111 Rewards for informants.

Chapter 42 - Interest and Penalties14 sections

Subchapter I - Interest

• 47-4201 Interest on underpayments.
• 47-4202 Interest on overpayments.

Subchapter I — A - Underpayment

• 47-4203 Underpayment of estimated tax by individuals.
• 47-4204 Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.

Subchapter II - Penalties

• 47-4211 Imposition of accuracy-related penalty.
• 47-4212 Imposition of fraud penalty.
• 47-4213 Failure to file return or to pay tax.
• 47-4214 Underpayment of estimated tax by individuals. Repealed
• 47-4215 Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses. Repealed
• 47-4216 Frivolous returns.
• 47-4217 Tax return preparers; aiding and abetting by others.
• 47-4218 Penalties for Qualified High Technology Company.

Subchapter III - Waiver and Abatement

• 47-4221 Waiver of penalty — reasonable cause.
• 47-4222 Abatements — tax, interest, and penalty.

Chapter 43 - Administration10 sections

Subchapter I - Limitations

• 47-4301 Periods of limitation.
• 47-4302 Limitation on collection.
• 47-4303 Suspension of running of period of limitation.
• 47-4304 Limitations on credit or refund.
• 47-4304.01 Defined tax credit related to IRS income adjustments.

Subchapter II - Summons Authority; Records; Protests

• 47-4310 Summons authority.
• 47-4311 Requirement to maintain books and records.
• 47-4312 Protest of assessment.
• 47-4313 Examinations of books and records.
• 47-4314 Time and place of examination.

Chapter 44 - Collections37 sections

Subchapter I - General Provisions

• 47-4401 Payment of tax.
• 47-4402 Credit card or electronic payment of taxes.
• 47-4403 Closing agreements.
• 47-4404 Compromise of tax.
• 47-4405 Collections through third party contractors.
• 47-4406 Secrecy of returns.
• 47-4407 Amnesty for tax periods ending prior to December 31, 2009.

Subchapter II - Liens

• 47-4421 Lien for taxes.
• 47-4422 Period of lien.
• 47-4423 Lien priority.

Subchapter III - Refund Offset

• 47-4431 Refund offset.
• 47-4432 Joint and combined returns; real property refund due to more than one owner.
• 47-4433 Notice and protest.
• 47-4434 Return of refund in certain cases.
• 47-4435 Deposit of offset amount; application when more than one debt.
• 47-4436 Applicability in certain cases.
• 47-4437 Right of appeal to Superior Court.
• 47-4438 Priority.
• 47-4439 Other methods not precluded.
• 47-4440 Reciprocal refund offset.

Subchapter IV - Jeopardy

• 47-4451 Jeopardy and termination.
• 47-4452 Bond to stay collection.

Subchapter V - Bulk Sales

• 47-4461 Notice of bulk sale.
• 47-4462 Failure to give notice; existence of claim for tax.
• 47-4463 Personal liability.

Subchapter VI - Distraint

• 47-4471 Distraint.
• 47-4472 Notice and sale.
• 47-4473 Storage and sale of perishable property.
• 47-4474 Redemption of property.
• 47-4475 Certificate of sale; deed of real property.
• 47-4476 Legal effect of certificate of sale of personal property and deed of real property.
• 47-4477 Application of proceeds.
• 47-4478 Release of levy and return of property.
• 47-4479 Judgment for wrongful distraint.
• 47-4480 Liability for failure or refusal to surrender.
• 47-4481 Financial institutions, requests for information.

Subchapter VII - Responsible Officer

• 47-4491 Personal liability for failure to collect or pay tax.

Chapter 45 - College Savings Program12 sections

• 47-4501 Definitions.
• 47-4502 Program established.
• 47-4503 College savings accounts.
• 47-4504 District of Columbia College Savings Program Advisory Board. Repealed
• 47-4505 Administration and initial implementation of the Program.
• 47-4506 Implementation of the Program.
• 47-4507 Program limitations.
• 47-4508 Residency requirement. Repealed
• 47-4509 Local tax exemption.
• 47-4510 Seizure of accounts prohibited.
• 47-4511 Payroll deductions.
• 47-4512 Audit of Program.

Chapter 46 - Special Tax Incentives90 sections

• 47-4601 Lincoln Square Theater sales and use tax exemption.
• 47-4602 Tax credit to CareFirst for wages to qualified employees; sales tax exemption for construction.
• 47-4603 Jenkins Row development project — Tax exemptions.
• 47-4604 Lot 878, square 456 personal property tax and sales tax exemption.
• 47-4605 Carver 2000 Low-Income and Senior Housing Project — Tax exemptions.
• 47-4606 Brentwood Retail Center, 1060 Brentwood Road, N.E.; lot 57, square 3848.
• 47-4607 Parkside Terrace development project — Tax exemptions.
• 47-4608 DC-USA development project — Tax exemptions.
• 47-4609 New Convention Center Hotel project-deed and recordation tax exemption.
• 47-4610 Georgia Commons; Lots 848 and 849, Square 2906.
• 47-4611 Payments in lieu of taxes, Capper/Carrollsburg PILOT Area.
• 47-4612 Constitution Square development project tax abatements.
• 47-4613 Payments in lieu of taxes, Rhode Island Metro Plaza PILOT Area; sales tax exemption.
• 47-4614 East of the river hospital tax exemptions.
• 47-4615 Abatement of real property taxes for National Public Radio, Inc.
• 47-4616 Payments in lieu of taxes, Southwest Waterfront PILOT/TIF Area.
• 47-4617 Sales tax exemption for sales to Close Up Foundation. Repealed
• 47-4618 Eckington One Residential Project tax exemptions.
• 47-4619 Abatement of real property taxes for the temporary Walker Jones/Northwest One Unity Health Center.
• 47-4620 St. Martin’s Apartments project tax exemptions.
• 47-4621 Gateway Market Center and Residences, 1240 — 1248 4th Street, N.E., Lots 5, 800, 802, and 809, and Parcels 129/9 and 129/32, Square 3587 real property tax abatement and sales tax exemption.
• 47-4622 Sales and use tax credit for the National Law Enforcement Museum.
• 47-4623 View 14 Project tax exemption.
• 47-4624 The Urban Institute tax rebate.
• 47-4625 Kelsey Gardens redevelopment project.
• 47-4626 Randall School development project tax exemption.
• 47-4626.01 Randall School Contemporary Art Museum and Housing Development abatement.
• 47-4627 14W and the YMCA Anthony Bowen Project; Lot 164 (formerly Lots 18, 19, 20, 120, 121, 160, 161, 828, and 835), Square 234.
• 47-4628 The Heights on Georgia Avenue; Lots 98, 903, 904, 908, and 911, Square 2892.
• 47-4629 Park Place at Petworth, Highland Park, and Highland Park Phase II Project tax exemptions.
• 47-4630 Tax abatements for high technology commercial real estate database and service providers.
• 47-4631 OTO Hotel at Constitution Square Project—tax exemptions. Repealed
• 47-4632 Campbell Heights project; Lot 0207, Square 0204.
• 47-4633 Jubilee Housing residential rental project; Lot 863 in Square 2560, and Lot 873, Square 2563.
• 47-4634 Third & H Streets, N.E. development project—tax exemptions.
• 47-4635 UNCF — 10-year real property tax abatement.
• 47-4636 First Congregational United Church of Christ property tax abatement.
• 47-4637 The Pew Charitable Trusts — 30-year limited real property tax abatement.
• 47-4638 2323 Pennsylvania Avenue, S.E., redevelopment project.
• 47-4639 King Towers residential housing rental project; Lot 49, Square 281.
• 47-4640 Payments in lieu of taxes, Center Leg Freeway (Interstate 395) PILOT Area.
• 47-4641 Allen Chapel A.M.E. Senior Residential Rental Project; Lots 0024, 0025, 0026, 0038, 0214, 0215, 0218, 0923, 0924, and 0925, Square 5730.
• 47-4642 St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118.
• 47-4643 800 Kenilworth Avenue Northeast redevelopment project.
• 47-4644 Thirteenth Church of Christ real property tax relief. Repealed
• 47-4645 Reserved
• 47-4646 NCBA Housing Development Corporation of the District of Columbia and Samuel J. Simmons NCBA Estates No. 1 Limited Partnership; Lot 78, Square 2855.
• 47-4647 1029 Perry Street, N.E.; Lots 20 and 842, Square 3883. Repealed
• 47-4648 Abatement of real property taxes for 2 M Street, N.E.
• 47-4649 Abatement of real property taxes for 4427 Hayes Street, N.E.
• 47-4650 International House of Pancakes Restaurant #3221 Tax Exemption Clarification.
• 47-4650.01 Father & Sons, LLC; Lot 819, Square 5912.
• 47-4651 Central Union Mission; Lots 825, 826, 830, and 831, Square 2895.
• 47-4652 Abatement of real property taxes for Adams Morgan Hotel.
• 47-4653 Universal Holiness Church property tax relief.
• 47-4654 Beulah Baptist Church, Dix Street Corridor Senior Housing LP, et al. equitable tax relief.
• 47-4655 The Washington Ballet, Lot 19, Square 1911.
• 47-4656 Abatement of real property taxes for Howard Town Center. Repealed
• 47-4657 The Elizabeth Ministry, Inc. Affordable Housing Initiative; Lots 140 and 141, Square 5252.
• 47-4658 Lot 72, Square 5041 and Lot 811, Square 5056.
• 47-4659 The Israel Senior Residences, Lot 60, Square 3848.
• 47-4660 GALA Hispanic Theatre; Lot 79, Square 2837.
• 47-4661 Tibetan community property; Lot 30, Square 139.
• 47-4662 Historic Music Cultural Institutions. Repealed
• 47-4663 Soccer Stadium tax abatements.
• 47-4664 Whitman-Walker Clinic, Inc.; Lot 129, Square 241.
• 47-4665 Creative and Open Space Modernization tax rebate.
• 47-4665.01 The Advisory Board Company — definitions. Repealed
• 47-4665.02 The Advisory Board Company — tax abatement. Repealed
• 47-4665.03 The Advisory Board Company — compliance. Repealed
• 47-4665.04 The Advisory Board Company — community benefits. Repealed
• 47-4665.05 The Advisory Board Company — certification by the Mayor. Repealed
• 47-4665.06 EAB Global, Inc. real property tax abatement.
• 47-4666 International Spy Museum; Lot 7006, Square 387.
• 47-4667 East End grocery and retail incentive tax exemption.
• 47-4668 BID corporation – tax exemptions.
• 47-4669 Columbian Quarter Local Jobs and Tax Reduction Incentive.
• 47-4670 Chemonics International real property tax abatement.
• 47-4671 Mypheduh Films DBA Sankofa Video and Books, Lot 884, Square 2885.
• 47-4672 MLK Gateway real property tax abatement.
• 47-4673 New Howard University hospital and redevelopment real property tax abatement.
• 47-4674 D.C. Central Kitchen, Inc., Lot 0010, Square 0613.
• 47-4675 DC Habitat 900 55th Street N.E. and 2327 through 2341 Skyland Terrace S.E.
• 47-4676 Lots 835 and 840 in Square 5539.
• 47-4677 206 Elm Street, N.W.; Lot 805, Square 3087.
• 47-4680 Volunteers of America, Inc. Tax Exemption. Repealed
• 47-4681 Tax Abatement for 1735 K Street, NW; Lot 849, Square 163.
• 47-4682 1333 M Street, SE development project tax abatement.
• [47-4683] Tax Exemption for Reservoir District; Lots 809, 810, 814, 815, Square 3128.
• [47-4684] Tax Exemption for Parkside; Lots 866 and 868, Square 5056.

Chapter 47 - Exemptions and Abatements Approval Requirements4 sections

• 47-4701 TAFA requirements.
• 47-4702 Annual certification of continuing eligibility for exemptions and abatements from real property tax.
• 47-4703 Chief Financial Officer guidance.
• 47-4704 Applicability.

Chapter 48 - District of Columbia Low-Income Housing Tax Credit11 sections

• 47-4801 Definitions.
• 47-4802 Credit established.
• 47-4803 Eligibility.
• 47-4804 Recapture.
• 47-4805 Additional filings.
• 47-4806 Transfer, sale, assignment, or allocation.
• 47-4807 Compliance.
• 47-4808 Expiration of credits.
• 47-4809 Efficiency.
• 47-4810 Fees.
• 47-4812 Rules.

Chapter 49 - ABLE Program2 sections

• 47-4901 Definitions.
• 47-4902 ABLE Program Trust.

Chapter 50 - High Unemployment Area Tax Relief5 sections

• 47-5001 Definitions. Repealed
• 47-5002 Tax incentives. Repealed
• 47-5003 Abatement and credit approval process. Repealed
• 47-5004 Certification by Mayor. Repealed
• 47-5005 Rules. Repealed

Chapter 51 - Individual Taxpayer Health Insurance Responsibility Requirement9 sections

• 47-5101 Definitions.
• 47-5102 Requirement to maintain minimum essential coverage; exemptions.
• 47-5103 District of Columbia shared responsibility payments.
• 47-5104 Minimum essential coverage and District of Columbia shared responsibility payment requirements.
• 47-5105 Reporting of health insurance coverage.
• 47-5106 Annual notification.
• 47-5107 Individual Insurance Market Affordability and Stability Fund.
• 47-5108 Liability.
• 47-5109 Rules.