D.C. Code § 47-920
Issuance of rules and regulations for administration of chapter.
The Mayor is authorized to issue such rules and regulations necessary for the proper and efficient administration of this chapter.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (22 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;…
- 47-906 · Conditions for recordation.
- 47-907 · Presumption; burden of proof.
- 47-908 · Deficiencies in tax.
- 47-909 · Interest; waiver; extension of time for payment.
- 47-910 · Compromise; written agreements for settlement of tax…
- 47-911 · Compromise of penalties.
- 47-912 · Limitations; time for making assessments; extension of time by…
- 47-913 · Administration of oaths and affidavits.
- 47-914 · Judicial review.
- 47-915 · Refunds; collection.
- 47-916 · Issuance of rules and regulations to carry out chapter.
- 47-917 · Abatement authorized.
- 47-918 · Penalty; prosecutions.
- 47-919 · Disposition of monies collected.
- 47-920 · Issuance of rules and regulations for administration of…
- 47-921 · Severability; savings clause.
- 47-922 · Effective date.