D.C. Code § 47-402
Deputy Collector of Taxes.
The Deputy Collector of Taxes shall perform such duties as may be required of him by the Collector, and the Collector may require the said Deputy Collector to give bond for the faithful performance of his duties; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 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.
- 47-408 · Powers of Mayor — Omission from records of uncollectible taxes…
- 47-409 · Disbursement of taxes and appropriations; settlement of…
- 47-410 · Payment of moneys into Treasury; requisitions and…
- 47-411 · Trust fund deposits and disbursements.
- 47-412 · Applicability of personal property tax provisions.
- 47-412.01 · Time for performance of acts when last day falls on…
- 47-413 · Jeopardy assessment and collection.
- 47-414 · Abatement of taxes.
- 47-415 · Regulations.
- 47-421 · Interest.
- 47-422 · Authority to make payments.
- 47-423 · Authority to contract for payments.
- 47-424 · Persons ineligible to file claims.
- 47-425 · Rules and regulations. [Repealed.]
- 47-431 · Right of states to sue in District; certificate of authorized…
- 47-432 · Right of District to sue in states; authority of Mayor to…
- 47-433 · Definitions.
- 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.
- 47-451 · Amnesty.
- 47-452 · Establishment and application; availability; publicity.
- 47-453 · Interest.
- 47-454 · Substantial understatement penalty.
- 47-455 · Failure to file or pay penalty.
- 47-456 · Fraud penalty.
- 47-457 · Garnishment.
- 47-458 · Deficiencies; collection.
- 47-459 · Rules.
- 47-459.01 · Amnesty.