D.C. Code § 47-3115 — DC Code / Title 47 / Chapter 31 / § 47-3115
§ 47-3115. Hearings.
Status: repealed

Repealed.
D.C. Code § 47-1806.02 — DC Code / Title 47 / Chapter 18 / § 47-1806.02
§ 47-1806.02. Tax on residents and nonresidents — Personal exemptions.
Status: repealed

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
[Repealed].
D.C. Code § 47-351.01 — DC Code / Title 47 / Chapter 3 / § 47-351.01
§ 47-351.01. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Bank” means an insured financial institution as defined in section 2 of the Federal Deposit Insurance Act, approved September 21, 1950 (64 Stat. 873; 12 U.S.C. § 1813), which:
  (A) Accepts demand deposits or deposits that the depositor may withdraw by check or similar means for payment to third parties or others; and
  (B) Is engaged in the business of making commercial loans.
(2) “Banking business” means the deposit or investment of District funds or the use of District funds for the provision of financial services.
(2A) “Collateralized mortgage obligations” shall mean securities issued by a government or quasi-governmental agency and backed by a pool of underlying home mortgages packaged and sold in the secondary market.
(3) “Community Reinvestment Act” means the Community Reinvestment Act of 1977, approved October 12, 1977 (91 Stat. 1147; 12 U.S.C. §§ 2901-2907 ).
(4) “Compensating balances” means collected balances held by the depository to compensate the depository for the cost of financial services rendered.
(5) “Credit union” means an institution insured by the National Credit Union Administration, and either serving designated geographical areas within the District of Columbia or serving the employees of the District.
(6) “Deposit” means District funds which are held by a financial institution subject to withdrawal upon demand by the District or upon a check or warrant of the District or the act of entrusting District funds into a financial institution.
(7) “District” means the government of the District of Columbia.
(8) “District funds” means money, currency, notes, or drafts belonging to or under the control of the District, including, but not limited to, the federal payment, federal grants, taxes, fees, special assessments, all other funds received from the federal government, and funds paid to or received by a board, agency, commission, institution, committee, or office of the District or from any other source. This does not include any assets of a pension, assets held by the District of Columbia Financial Responsibility and Management Assistance Authority, an employee deferred compensation program of the District, or an irrevocable trust established pursuant to § 1-626.11 .
(9) “Eligible financial institution” means any bank or any brokerage firm registered with the United States Securities and Exchange Commission (“SEC”) or any savings and loan association, savings bank, credit union, or any subsidiary or affiliate thereof meeting the requirements to become eligible to submit a bid pursuant to § 47-351.04 .
(10) “Financial services” means those services performed by a financial institution in connection with the retention of deposits, including check payment, check clearing, reconciliation of accounts, check printing, the collection and transfer of taxes and fees, night depository services, custodial services, and other services that may be necessary for the efficient management of District funds.
(11) “Home Mortgage Disclosure Act” means the Home Mortgage Disclosure Act of 1975, approved December 31, 1975 (89 Stat. 1124; 12 U.S.C. § 2801 et seq.).
(12) “Insured financial institution” or “insured institution” means a bank, savings and loan association, savings bank, credit union, or any subsidiary or affiliate thereof.
(13) “Invest” means to commit District funds in order to gain profit or interest.
(14) “Investment” means property acquired with District funds for future profit or interest.
(15) “Investment grade obligation” means securities that have a minimum rating of BBB, Baa, or BBB- from Standard and Poor’s, Moody’s Investor Service, or Fitch Investor Service rating agencies that rate the securities.
(16) “Linked deposit” means limited deposits in an insured financial institution made pursuant to an authorization from the Mayor, or CFO pursuant to § 47-351.02(c) , to waive the competitive bidding requirements of the act in order to make a deposit in return for that institution’s commitment to make community development loans in low-to-moderate income areas.
(17) “Low-to-moderate income area” means a census tract in which more than 50% of the households have a median household income of less than 100% of the District’s median household income based on the most recent decennial census.
(18) “Mayor” means the Mayor of the District of Columbia.
(19) “Mortgage loan” means a loan that is secured by residential real property.
(20) “Noninsured financial institution” means an investment advisor, investment banker, investment company, investment trust, or any other company, subsidiary, or affiliate thereof designated by the Mayor, or the CFO during a control year.
(21) “Quasi-governmental corporation” means United States government-sponsored enterprises that issue investment-grade obligations. This includes, but is not limited to, banks for cooperatives, federal land banks, federal intermediate credit banks, federal farm credit banks, federal home loan banks, the Federal Home Loan Bank Board, the Tennessee Valley District, the Small Business Administration, or any such agency or enterprise that may be created.
(22) “Savings and loan association” means an institution organized as a savings and loan association under the laws of the United States, a state, or the District, the deposits of which are insured by the Federal Deposit Insurance Corporation.
(23) “Savings bank” means an institution organized as a savings bank under the laws of the United States, a state, or the District, the deposits of which are insured by the Federal Deposit Insurance Corporation.
(24) “Small business” means a business with annual gross sales or revenues of $5 million or less.
D.C. Code § 47-4216 — DC Code / Title 47 / Chapter 42 / § 47-4216
§ 47-4216. Frivolous returns.
Status: in_force

(a) An individual shall pay a penalty of $500 if:
  (1) The individual files what purports to be a tax return but which:
    (A) Does not contain information on which the substantial correctness of the self-assessment may be judged; or
    (B) Contains information that on its face indicated that the self-assessment is substantially incorrect; and
  (2) The conduct referred to in paragraph (1) of this subsection is due to:
    (A) A position which is frivolous; or
    (B) A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia’s tax laws.
(b) The penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.
D.C. Code § 47-2888.07 — DC Code / Title 47 / Chapter 28 / § 47-2888.07
§ 47-2888.07. Penalties.
Status: in_force

(a) Any person who violates any provision of this part, or rules promulgated pursuant to this part, that results in physical harm to an animal shall be subject to a fine for each offense of not more than $10,000, imprisonment for not more than 90 days, or both. Each day of violation shall constitute a separate offense, and the penalties prescribed herein shall apply to each offense; provided, that the total fine shall not exceed $100,000 and the aggregate imprisonment term shall not exceed 6 months.
(b) Any person who intentionally impedes a District employee in the performance of his or her official duties shall be subject to a fine for each offense of not more than $1,000, imprisonment for not more than 90 days, or both.
(c) Any person who knowingly notifies a licensee or employee of a licensee, directly or indirectly, that an unannounced inspection will occur shall be subject to a fine of not more than $5,000, imprisonment for not more than 90 days, or both.
(d) Prosecutions for violations of this part shall be brought in the name of the District of Columbia in the Superior Court of the District of Columbia by the Office of the Attorney General for the District of Columbia.
(e) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this part pursuant to Chapter 18 of Title 2 . Adjudication of any infraction of this part shall be pursuant to Chapter 18 of Title 2 [ § 2-1801 et seq.].
D.C. Code § 47-2029 — DC Code / Title 47 / Chapter 20 / § 47-2029
§ 47-2029. Assessment of and limitations on deficiencies.
Status: repealed

Repealed.
D.C. Code § 47-2853.114 — DC Code / Title 47 / Chapter 28 / § 47-2853.114
§ 47-2853.114. Certain representations prohibited.
Status: in_force

Unless licensed in accordance with this subchapter, no person shall use the words or terms “land surveyor”, or “licensed land surveyor,” or any words for the purpose of implying that the person is authorized to perform the services of a land surveyor in the District.
D.C. Code § 47-1346 — DC Code / Title 47 / Chapter 13A / § 47-1346
§ 47-1346. Sale at public auction.
Status: in_force

(a) (1) (A) The sale shall be held by the Mayor on the date and at the place stated in the public notice.
    (B) If the sale cannot be completed on the date stated in the notice, the Mayor shall continue the sale, as determined by the Mayor and announced to the potential purchasers at the sale, until all real property included in the public notice is sold.
  (2) All sales shall be at public auction to the purchaser who makes the highest bid.
  (3) (A) The Mayor shall retain any common law or other authority normally granted to an auctioneer conducting a public auction and may refuse to accept bids that are not made in good faith.
    (B) The Mayor may delegate this authority to an auctioneer.
  (4) The conduct of the sale shall be according to terms set by the Mayor, and published with a reasonable degree of specificity in the public notice, to ensure the orderly functioning of the public auction and the integrity of the tax sale process, including requirements that potential purchasers:
    (A) Establish their eligibility for bidding by presenting evidence of the legal existence of the bidding entities that are satisfactory to the Mayor;
    (B) Limit their representation at a sale to no more than a single agent for each bidding entity;
    (C) Refrain from an act, agreement, consent, or conspiracy to suppress, pre-determine, rig, or fix the bidding at the sale; and
    (D) Provide such other information as the Mayor may require.
  (5) (A) A potential purchaser, including a natural person or business entity, who is delinquent in payment of in rem taxes to the District or who has been convicted of a felony involving fraud, deceit, moral turpitude, or anti-competitive behavior may not bid on real property offered at a sale held under this chapter or otherwise acquire an interest in real property sold under this chapter.
    (B) A potential purchaser, including a natural person or business entity, shall certify under oath, subject to the penalties of perjury, that the potential purchaser is not more than one year in arrears in any jurisdiction in payment of in rem taxes not being contested in good faith and has not been convicted in any jurisdiction of a felony involving fraud, deceit, moral turpitude, or anti-competitive behavior.
    (C) A certificate of sale held by a purchaser that willfully and materially violates the provisions of this paragraph shall be voidable at the discretion of the Mayor; provided, that after the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption, the certificate is no longer voidable. A certificate that is voided by the Mayor pursuant to this subparagraph shall be subject to the provisions of § 47-1355(b) .
    (D) The intent of this paragraph shall not be circumvented by a purchaser through the use of one or more business entities to avoid its intended application.
    (E) For the purposes of this paragraph, a potential purchaser shall include a person owning a 10% or more equity interest in, or an officer of, an entity that owns a 10% or more equity interest in real property on which taxes are delinquent.
(b) Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price. The deposit shall guarantee full and final settlement for the purchase. If the required deposit is not sufficient, the real property shall be immediately re-auctioned.
(c) Unless otherwise provided in this chapter, a real property shall not be sold for less than the amount of the taxes.
D.C. Code § 47-1902 — DC Code / Title 47 / Chapter 19 / § 47-1902
§ 47-1902. Tax based on market value -- Appraisal.
Status: repealed

Repealed.
D.C. Code § 47-895.04 — DC Code / Title 47 / Chapter 8 / § 47-895.04
§ 47-895.04. Notices and protests.
Status: in_force

(a) The Master Developer shall consent to the levy of the Special Assessment on the lots, following which consent all actions by any owner of a lot to challenge the levy of the Special Assessment, except as provided in subsection (b) of this section, shall be forever barred. The Master Developer and any subsequent owner of a lot shall provide notice to the buyer of the lot of the levy of the Special Assessment and any contract for the sale of the lot may be voided without penalty by the buyer prior to purchase of the lot if the buyer does not receive notice of the Special Assessment from the Master Developer or the subsequent owner.
(b) The owner of a lot subject to Special Assessment under this subchapter may contest the amount of the Special Assessment, but not the authority to levy the Special Assessment, by filing a written notice of appeal of the amount with the Chief Financial Officer not later than 180 days after the due date of the payment of the Special Assessment. The Chief Financial Officer, or the administrator if designated by the Chief Financial Officer to hear the appeal, shall promptly review the appeal and, if necessary, meet with the owner of the lot, consider written and oral evidence regarding the amount of the Special Assessment, and decide the appeal. If the result of the appeal requires the Special Assessment to be modified or changed in favor of the owner of the lot, a cash refund shall not be made (except in the last year of the levy), but an adjustment shall be made to the next Special Assessment to be collected from that lot. No interest on the adjustment shall be due to the owner of the lot. A decision of the administrator may be appealed to the Chief Financial Officer. This procedure shall be exclusive and its exhaustion by any owner of a lot shall be a condition precedent to any other appeal or legal action by the owner.
(c) If the Chief Financial Officer learns that a lot subject to the Special Assessment has been omitted from the Special Assessment for any previous tax year or tax years, the Chief Financial Officer shall provide notice to the owner and shall collect the Special Assessment amount in arrears, including penalty and interest, from the date the Special Assessment should have been paid; provided, that no lot that has not been billed for the Special Assessment shall be liable under this section for a period of more than 3 prior tax years.
(d) Special Assessments shall be collected each year for the preceding fiscal year in the same manner and at the same time as real property taxes are collected.
(e) (1) Except as provided in paragraph (2) of this subsection, an unpaid Special Assessment shall be subject to the same penalty and interest provisions as a delinquent real property tax under Chapter 8 of this title . A lien for an unpaid Special Assessment, including penalty and interest, shall attach to the real property in the same manner as, and with a priority immediately junior to, a lien for delinquent real property tax under Chapter 13A of this title and senior to all other liens. Property sold at a tax sale for the failure to pay real property taxes shall remain subject to the obligation to pay Special Assessments in subsequent years as provided in this subchapter. The unpaid Special Assessment shall be collected in the same manner and under the same conditions and subject to the same penalty as for unpaid real property taxes. A Special Assessment shall not be required to be certified for the purposes of Chapter 13A of this title .
  (2) If an interest or use on a lot is subject to the Special Assessment because it would be subject to taxation under § 47-1005.01 but for the exemption provided by § 47-4615(b) [ § 47-4616 ], an unpaid Special Assessment on such an interest or use shall be subject to the same penalty and interest provisions as a delinquent possessory interest tax imposed under § 47-1005.01 , and the unpaid Special Assessment shall be collected in the same manner and under the same conditions and subject to the same penalty as for an unpaid tax imposed under § 47-1005.01 .
  (3) The Special Assessment shall be deemed a tax within the meaning of 11 U.S.C. §§ 502(b), 505, and 507(a)(8)(B).
D.C. Code § 47-4504 — DC Code / Title 47 / Chapter 45 / § 47-4504
§ 47-4504. District of Columbia College Savings Program Advisory Board.
Status: repealed

[Repealed].
D.C. Code § 47-704 — DC Code / Title 47 / Chapter 7 / § 47-704
§ 47-704. System to be used outside City — In general.
Status: in_force

For the purpose of facilitating the assessment and taxation of real property in the territory within the limits of the District of Columbia lying outside of the City of Washington the following system of designating the several subdivisions, blocks, lots, and parcels of land is hereby prescribed, and each and every designation made or given in conformity with said system shall be deemed a sufficient description of the property to which it relates for all purposes of assessment and the collection of taxes and assessments of every kind.
D.C. Code § 47-1806.03 — DC Code / Title 47 / Chapter 18 / § 47-1806.03
§ 47-1806.03. Tax on residents and nonresidents — Imposition and rates.
Status: in_force

(a) (1) In the case of a taxable year beginning after December 31, 1986, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
  Not over $10,000 6% of the taxable income. Over $10,000 but not over $20,000 $600, plus 8% of the excess over $10,000. Over $20,000 $1,400, plus 10% of the excess over $20,000.
  (2) In the case of a taxable year beginning after December 31, 1987, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
  Not over $10,000 6% of the taxable income. Over $10,000 but not over $20,000 $600, plus 8% of the excess over $10,000. Over $20,000 $1,400, plus 9.5% of the excess over $20,000.
  (3) In the case of a taxable year beginning after December 31, 1999, there is imposed on the taxable income of every resident a tax determined  in accordance with the following table:
  Not over $10,000 5% of the taxable income. Over $10,000 but not over $20,000 $500, plus 7.5% of the excess over $10,000. Over $20,000 $1,250, plus 9.5% of the excess over $20,000.
  (4) (A) In the case of a taxable year beginning after December 31, 2000, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
    Not over $10,000 5% of the taxable income. Over $10,000 but not over $30,000 $500, plus 7.5% of the excess over $10,000. Over $30,000 $2,000, plus 9.3% of the excess over $30,000.
    (B) Repealed.
  (5) (A) In the case of a  taxable year beginning after December 31, 2003, there is imposed on  the taxable income of every resident a tax determined in accordance  with the following table:
    Not over $10,000 5.0% of the taxable income. Over $10,000 but not over $30,000 $500, plus 7.5% of the excess over $10,000. Over $30,000 $2,000, plus 9.0% of the excess over $30,000.
  (6) (A) In the case of a taxable year beginning after December 31, 2004, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
    Not over $10,000 4.5% of the taxable income. Over $10,000 but not over $40,000 $450, plus 7% of the excess over $10,000. Over $40,000 $2,550, plus 8.7% of the excess over $40,000.
    (B) Subparagraph  (A) of this paragraph shall not apply if:
      (i) The certification  by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately  preceding fiscal year is less than 5% of the general fund operating  budget for the current fiscal year, the nominal GDP growth is less  than or equal to 3.5%, or the real GDP growth is less than or equal  to 1.7%; or
      (ii) The Mayor demonstrates,  and the Chief Financial Officer certifies, that a proposed budget  will not be balanced as required by § 1-206.03(c) if the  scheduled tax rate decrease under subparagraph (A) of this paragraph  takes effect.
    (C) If the rate reduction  scheduled for the previous year was not implemented, the rate imposed  by this paragraph shall be the last unimplemented percentage decrease  scheduled for a previous year, instead of that prescribed by this  paragraph.
  (7) (A) In the case of a taxable year beginning after December 31, 2005, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
    Not over $10,000 4% of the taxable income. Over $10,000 but not over $40,000 $400, plus 6% of the excess over $10,000. Over $40,000 $2,200, plus 8.5% of the excess over $40,000.
    (B) Subparagraph  (A) of this paragraph shall not apply if:
      (i) The certification  by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately  preceding fiscal year is less than 5% of the general fund operating  budget for the current fiscal year, the nominal GDP growth is less  than or equal to 3.5%, or the real GDP growth is less than or equal  to 1.7%; or
      (ii) The Mayor demonstrates,  and the Chief Financial Officer certifies, that a proposed budget  will not be balanced as required by § 1-206.03(c) if the  scheduled tax rate decrease under subparagraph (A) of this paragraph  takes effect.
    (C) If the rate reduction  scheduled for the previous year was not implemented, the rate imposed  by this paragraph shall be the last unimplemented percentage decrease  scheduled for a previous year, instead of that prescribed by this  paragraph.
  (8) (A) [Expired].
    (B) This paragraph shall expire on January 1, 2015.
  (9) In the case of the taxable year beginning after December 31, 2014, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
  Not over $10,000 4% of the taxable income. Over $ 10,000 but not over $ 40,000 $400, plus 6% of the excess over $ 10,000. Over $ 40,000 but not over $ 60,000 $2,200, plus 7% of the excess over $ 40,000. Over $ 60,000 but not over $ 350,000 $3,600, plus 8.5% of the excess over $ 60,000. Over $350,000 $28,250, plus 8.95% of the excess above $350,000.
  (10) In the case of taxable years beginning after December 31, 2015, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
  Not over $10,000 4% of the taxable income. Over $10,000 but not over $40,000 $400, plus 6% of the excess over $ 10,000. Over $ 40,000 but not over $ 60,000 $2,200, plus 6.5% of the excess over $ 40,000. Over $ 60,000 but not over $ 350,000 $3,500, plus 8.5% of the excess over $ 60,000. Over $350,000 but not over $1,000,000 $28,150, plus 8.75% of the excess above $350,000. Over $1,000,000 $85,025, plus 8.95% of the excess above $1,000,000.
  (11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
  Not over $10,000 4% of the taxable income Over $10,000 but not over $40,000 $400, plus 6% of the excess over $10,000 Over $40,000 but not over $60,000 $2,200, plus 6.5% of the excess over $40,000 Over $60,000 but not over $250,000 $3,500, plus 8.5% of the excess over $60,000 Over $250,000 but not over $500,000 $19,650, plus 9.25% of the excess over $250,000 Over $500,000 but not over $1,000,000 $42,775, plus 9.75% of the excess over $500,000 Over $1,000,000 $91,525, plus 10.75% of the excess over $1,000,000
  .
(b) In lieu of the method of computation provided for in subsection (a) of this section, individuals may elect to compute the tax in accordance with a tax table prescribed by the Mayor for such taxable year, subject to such rules and regulations as the Mayor may prescribe. The amount of tax to be paid under the tax table prescribed by the Mayor shall be consistent with the tax rates provided for in subsection (a) of this section.
(c) An individual not living with a spouse or domestic partner on the last day of the taxable year, for the purposes of this chapter, shall be considered as a single person.
(d) This section shall not apply to any return filed by a fiduciary for an estate or trust or to any married (or domestic partner) resident living with his or her spouse (or domestic partner) at any time during the taxable year where such spouse (or domestic partner) files a return and computes the tax thereon without regard to this section.
(e) If a spouse or domestic partner living together file separate returns, each shall be treated as a single person for the purposes of this section.
D.C. Code § 47-4473 — DC Code / Title 47 / Chapter 44 / § 47-4473
§ 47-4473. Storage and sale of perishable property.
Status: in_force

If the Mayor seizes property to enforce the payment of the tax, the property seized shall be kept in a safe and convenient place until the sale of the property. If the Mayor determines that the property seized may perish, may become greatly reduced in value while stored, or cannot be kept without great expense, the Mayor shall appraise the value of the property. If the Mayor can readily find the owner, the Mayor shall notify the owner in writing of the appraised value of the property. The Mayor shall return the property to the owner if, within the period stated in the notice, the owner either pays the Mayor the appraised value of the property or gives the Mayor a bond to pay the appraised amount at a time that the Mayor considers appropriate under the circumstances. If the owner does not pay the amount or furnish the bond in accordance with this section, the Mayor shall as soon as practicable, and without regard to the notice requirements under § 47-4472(b) and (d), make a public sale of the property under § 47-4472(e) .
D.C. Code § 47-135 — DC Code / Title 47 / Chapter 1 / § 47-135
§ 47-135. Establishment of working fund — Printing, duplicating, and photographing.
Status: in_force

The Mayor of the District of Columbia is authorized to establish a working fund without fiscal year limitation for the purpose of printing, duplicating, and photographing; and the unexpended balances in the miscellaneous trust fund accounts “Operating Account, Printing” and “Operating Account, Blueprinting” shall be deposited to said working fund; and the fund shall be reimbursed for all services performed thereunder.
D.C. Code § 47-1534 — DC Code / Title 47 / Chapter 15 / § 47-1534
§ 47-1534. Violations; penalties; prosecutions.
Status: repealed

Repealed.
D.C. Code § 47-2885.12 — DC Code / Title 47 / Chapter 28 / § 47-2885.12
§ 47-2885.12. Bulk sales or transfers.
Status: in_force

(a) (1) Bulk sales or transfers of drugs or medical devices shall not be made unless the Mayor is notified prior to the proposed transaction and the Mayor finds that the drugs or medical devices are fit for the use for which they were originally intended. For the purposes of this section, the term “bulk sales or transfers” shall mean the sale or transfer of the entire inventory, or any substantial part thereof, in any 1 transaction or in any merchandising effort referred to as an “auction sale,” a “bankruptcy sale,” “distress sale,” or a “closing-out sale”; but the term “bulk sales or transfers” shall not include transfers between stores having common ownership.
  (2) A sale of merchandise to a single customer having a value of $500 or more in any 1-week period shall be considered the sale of a substantial part of the inventory and as 1 transaction unless the sale constitutes the filling of a prescription, or results from a cooperative buying order. If drugs are acquired by such transactions in other jurisdictions, the Mayor shall be notified, and the drugs shall be officially inspected and released by the Mayor prior to sale or other disposition in the District. Bulk quantities of drugs may be transferred only to persons legally entitled to sell or dispense the drugs.
(b) This section supplements and does not replace Chapter 21 of this title .
D.C. Code § 47-2853.28 — DC Code / Title 47 / Chapter 28 / § 47-2853.28
§ 47-2853.28. Prosecutions.
Status: in_force

(a) Prosecutions for violations of this subchapter shall be brought in the name of the District of Columbia by the Attorney General for the District of Columbia.
(b) In any prosecution brought under this subchapter, any person claiming an exemption from regulation under this subchapter shall have the burden of providing entitlement to the exemption.
D.C. Code § 47-1266 — DC Code / Title 47 / Chapter 12C / § 47-1266
§ 47-1266. Appeals.
Status: in_force

(a) (1) A nursing facility may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1267 , by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:
    (A) An annual assessment under § 47-1263(a) ;
    (B) A determination or redetermination of an assessment based on an audit of information under § 47-1265(b) ; or
    (C) An imposition of interest or administrative penalties under § 47-1264 .
(b) The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the provisions of subchapter 1 of Chapter 5 of Title 2 governing adjudication of contested cases, and pursuant to the rules of the Office of Administrative Hearings.
(c) Before filing an appeal pursuant to subsection (a) of this section, the nursing facility shall first pay to the Mayor the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.
D.C. Code § 47-368.06 — DC Code / Title 47 / Chapter 3 / § 47-368.06
§ 47-368.06. Limitation on grant-making authority.
Status: in_force

(a) An agency with grant-making authority shall not issue grants using any funds it receives through a memorandum of understanding or a reprogramming from any agency that does not have grant-making authority.
(b) Notwithstanding subsection (a) of this section, an agency with grant-making authority may issue grants using any funds it receives through an intra-District transfer, a memorandum of understanding, or a reprogramming from an agency that does not have grant-making authority for purposes of the following:
  (1) Effectuating the Hospital and Medical Services Corporation Regulatory Amendment Act of 2009, passed on 4th reading on September 22, 2009 (Enrolled version of Bill 18-203) [Subtitle N of D.C. Law 18-111 , which added § 31-3514.02(d) ]; and
  (2) Implementing projects and programs funded by the Nursing Facility Quality of Care Fund, established by § 47-1262 .
D.C. Code § 47-2853.163 — DC Code / Title 47 / Chapter 28 / § 47-2853.163
§ 47-2853.163. Certain representations prohibited.
Status: in_force

Unless licensed under this subchapter, no person shall assume or use the title or designation “real estate broker”, the abbreviation “R.E.B.”, or any other title designation, words, letters, abbreviations, sign, card, or device tending to indicate that the person is licensed as a real estate broker in the District.
D.C. Code § 47-1817.03 — DC Code / Title 47 / Chapter 18 / § 47-1817.03
§ 47-1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions.
Status: in_force

(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2000, and ending on December 31, 2019, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1807.02 equal to 10% of the wages paid during the first 24 calendar months of employment to a qualified employee hired after December 31, 2000.
(a-1) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2019, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1807.02 equal to 5% of the wages paid during the first 24 calendar months of employment to a qualified employee hired after December 31, 2017.
(b) The credit under subsections (a) and (a-1) of this section shall not be allowed:
  (1) To exceed, for each qualified employee:
    (A) $5,000 in a taxable year for the credit under subsection (a) of this section.
    (B) $3,000 in a taxable year for the credit under subsection (a-1) of this section.
  (2) If the Qualified High Technology Company accords the qualified employee lesser benefits or rights than it accords other employees in similar jobs;
  (3) If the qualified employee was employed as the result of:
    (A) The displacement, other than for cause, of another employee;
    (B) A strike or lockout;
    (C) A layoff in which other employees are awaiting recall; or
    (D) A reduction of the regular wages, benefits, or rights of other employees in similar jobs; or
  (4) If the qualified employee is a member of the board of directors of the Qualified High Technology Company or, directly or indirectly, owns a majority of its stock.
(c) A credit allowable under this section may be carried forward for 10 years if:
  (1) The amount of the credit allowable under this section exceeds the tax otherwise due from a Qualified High Technology Company; and
  (2) The amount of the credit allowable under this section was obtained for wages of a qualified employee hired before October 1, 2019.
D.C. Code § 47-340.36 — DC Code / Title 47 / Chapter 3 / § 47-340.36
§ 47-340.36. Information reporting.
Status: in_force

Within 3 days after the Chief Financial Officer’s receipt of the transcript of proceedings relating to the issuance of the bonds, the Chief Financial Officer shall transmit a copy of the transcript to the Secretary to the Council.
D.C. Code § 47-913 — DC Code / Title 47 / Chapter 9 / § 47-913
§ 47-913. Administration of oaths and affidavits.
Status: repealed

Repealed.
D.C. Code § 47-2853.181 — DC Code / Title 47 / Chapter 28 / § 47-2853.181
§ 47-2853.181. Exemptions from licensure requirement.
Status: in_force

Except as otherwise provided in this subchapter, nothing contained in this part shall be construed to apply to:
(1) Receivers, referees, administrators, executors, guardians, conservators, trustees, or other persons appointed or acting under the judgment or order of any court while acting in that capacity, or attorneys-at-law in the ordinary practice of their profession, but these persons shall not be regularly engaged in the real estate business and shall not hold themselves out as real estate brokers, salespersons or property managers;
(2) Any individual who, as an owner or lessor of real estate, shall perform any of the acts specified in this subsection, where the acts are performed in the regular course of, or incident to, the management of real estate, business and the investments therein owned by that individual;
(3) Any trustee or auctioneer acting under authority of a power of sale in a mortgage, deed of trust, or similar instrument securing the payment of a bona fide debt;
(4) Except for title companies, any bank, trust company, building and loan or savings and loan association, or insurance company, having a fiduciary interest such as a receiver, referee, administrator, executor, guardian, conservator or trustee, when the bank, trust company, building and loan or savings and loan association, or insurance company is so engaged;
(5) Any person who is employed by a licensed real estate broker or property manager in a solely stenographic or clerical capacity and who does not perform, offer, agree, or attempt to perform, any of the activities specified in this subsection;
(6) Any officer or employee of the United States or District government while performing his or her official duties, or any person, or employee thereof, who is employed on a contractual or other basis, by the United States or District government to make appraisals of real estate for real property tax or other government purposes;
(7) Any person who, for a fee, commission, or other valuable consideration, identifies for another person, or provides any other information about, any rental unit available for rent; or
(8) Any qualifying nonprofit housing organization as defined by §  47-3505(a) .
D.C. Code § 47-2851.25 — DC Code / Title 47 / Chapter 28 / § 47-2851.25
§ 47-2851.25. Refund of erroneously paid fees.
Status: in_force

*NOTE: This section was created by temporary legislation that will expire on August 13, 2026.*
The Mayor may refund any license fee or tax, or portion thereof, erroneously paid or collected under this chapter .
D.C. Code § 47-2608.01 — DC Code / Title 47 / Chapter 26 / § 47-2608.01
§ 47-2608.01. Health service corporations.
Status: repealed

Repealed.
D.C. Code § 47-1099.05 — DC Code / Title 47 / Chapter 10 / § 47-1099.05
§ 47-1099.05. Shaed School, LLC; Lot 816, Square 3552.
Status: in_force

(a) The real property located at 200 Douglas Street, N.E., and described as Lot 816, Square 3552, ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or leased by Shaed School, LLC, and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease of the real property to Shaed School, LLC, or an assignment or sublease of the leasehold interest in the real property by Shaed School, LLC, to either a District of Columbia public charter school or Charter School Incubator Initiative, or a deed of trust or other security instrument with respect to the real property granted by Shaed School, LLC, to a lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903 .
(c) This section shall apply as of May 21, 2014.
D.C. Code § 47-3703 — DC Code / Title 47 / Chapter 37 / § 47-3703
§ 47-3703. Tax on transfer of taxable estate of nonresidents; property of nonresident defined.
Status: in_force

(a) A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate having its taxable situs in the District.
(b) For every nonresident decedent dying before January 1, 2016, the tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which the District has jurisdiction for estate tax purposes and the denominator of which is the value of the decedent’s gross estate.
(b-1) For every nonresident decedent dying after December 31, 2015, the tax shall be an amount computed by multiplying the tax determined under § 47-3702(a-1) by a fraction, the numerator of which shall be the value of that part of the gross estate that has its taxable situs in the District and the denominator of which shall be the value of the nonresident decedent’s gross estate.
(c) Repealed.
D.C. Code § 47-4658 — DC Code / Title 47 / Chapter 46 / § 47-4658
§ 47-4658. Lot 72, Square 5041 and Lot 811, Square 5056.
Status: in_force

(a) Subject to subsection (b) of this section, the real property described as Lot 72 in Square 5041 and Lot 811 in Square 5056 shall be allowed an annual real property tax abatement equal to the amount of the real property taxes assessed and imposed by Chapter 8 of this title of up to a total maximum amount for each lot of $300,000 per year for 30 real property tax years commencing for Lot 72 and Lot 811 at the beginning of the first month following the date that specific lot is issued a final certificate of occupancy ("commencement date") and ending for each lot at the end of the 30th full real property tax year following the lot's commencement date.
(b) The real property tax abatement authorized by this section shall expire for the lot, or lots, whichever the case may be, that has not been issued a final certificate of occupancy by September 20, 2022, and an abatement pursuant to this section shall not be allowed.
(c) Notwithstanding any other provision of law and provided that the final certificate of occupancy is issued on or before September 20, 2022, upon the issuance of a final certificate for Lot 72 or Lot 811, any fees or deposits charged to and paid by the owner of that specific lot for the development of Lot 72 or Lot 811, including private space or building permit fees or public space permit fees ("related fees"), shall be refunded and any prospective related fees forgiven.
(d) The tax abatements and the exemptions from fees and deposits provided pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the development of Lot 72 or Lot 811.
D.C. Code § 47-864.01 — DC Code / Title 47 / Chapter 8 / § 47-864.01
§ 47-864.01. Owner-occupant residential tax credit (conditional).
Status: repealed

Repealed.
D.C. Code § 47-4628 — DC Code / Title 47 / Chapter 46 / § 47-4628
§ 47-4628. The Heights on Georgia Avenue; Lots 98, 903, 904, 908, and 911, Square 2892.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Affordable Units” means residential units affordable to households with incomes between 60% and 80% of the area median income of the Washington, D.C. metropolitan statistical area as determined annually by the United States Department of Housing and Urban Development, or its successor agency, which units shall comprise no less than 1/2 of the total number of units in The Heights on Georgia Avenue Project.
  (2) “Housing Element” means residential units, which shall be not less than 65 in total, and accessory parking in The Heights on Georgia Avenue Project.
  (3) “The Heights on Georgia Avenue Developer” means the person (or any successor in interest) who will develop The Heights on Georgia Avenue Project with Affordable Units above first-floor retail. The term “The Heights on Georgia Avenue Developer” shall not include any owner or operator of the first-floor commercial or retail space and shall not apply to any subsequent owner of a residential condominium unit in The Heights on Georgia Avenue Project.
  (4) “The Heights on Georgia Avenue Project” means a residential and retail mixed-use project, including at least 65 residential units, constructed on the following lots in Square 2892: Lots 98, 903, 904, 908, and 911 (which may be expanded to include Lots 875 and 114) and the alley between them (or as the land for such lots and the alley may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, or any combination in the future).
(b) Beginning on the 1st day of the half tax year immediately following the date on which site preparation begins, as evidenced by either the issuance of a demolition permit, grading permit, or excavation permit, whichever is issued first, the Housing Element shall be exempt from real property taxation under Chapter 8 of this title ; provided, that the following occurs:
  (1) The first level of concrete shall be laid for The Heights on Georgia Avenue Project by December 31, 2011;
  (2) A certificate of occupancy for the Housing Element shall have been issued within 24 months after the first level of concrete has been laid; and
  (3) The Affordable Units shall be registered online within 60 days of issuance of the certificate of occupancy for the Housing Element on the housing locator at www.dchousingsearch.org, and the Department of Housing and Community Development issues a written certification that the units are registered and will be monitored for compliance.
(c) For each deadline set forth in subsection (b) of this section, extensions may be granted at the discretion of the Mayor.
(d) If the deadlines set forth in subsection (b) of this section, as they may be extended by the Mayor as provided in subsection (c) of this section, are not met, The Heights on Georgia Avenue Developer shall pay to the District a sum equal to the amount of real property tax that would have been imposed on The Heights on Georgia Avenue Project in the absence of the exemption provided in subsection (b) of this section.
(e) The exemption from real property taxation provided in subsection (b) of this section shall expire on the date that is the last day of the half tax year immediately following the earlier of:
  (1) The passage of 30 years; or
  (2) The date on which the Housing Element no longer has at least 50% of the total units of The Heights on Georgia Avenue Project designated for use as Affordable Units.
(f) For the purposes of § 47-831(b) , the owner shall have a duty to inform the Office of Tax and Revenue when the Housing Element is no longer entitled to the exemption granted by subsection (b) of this section.
(g) Notwithstanding any other provision of law, no fees shall be charged to The Heights on Georgia Avenue Developer for any permits related to the construction of The Heights on Georgia Avenue Project, including private space or building permit fees or public space permit fees. The exemption provided by this subsection shall not include inspection fees for such permits, condominium registration application fees, or condominium conversion fees.
D.C. Code § 47-3306 — DC Code / Title 47 / Chapter 33 / § 47-3306
§ 47-3306. Refund of erroneous collections.
Status: in_force

Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.
D.C. Code § 47-1320 — DC Code / Title 47 / Chapter 13 / § 47-1320
§ 47-1320. Delinquent taxpayers — bidding at tax sales prohibited.
Status: in_force

(a) Except as provided in subsection (b) of this section, an owner of real property with delinquent real property taxes shall not bid on, or purchase, any other real property sold at tax sale in accordance with § 47-1303 or § 47-1314 .
(b) An owner of real property with delinquent real property taxes that is being sold pursuant to § 47-1303 or § 47-1314 may bid on, or purchase, the real property if the owner pays all delinquent taxes, applicable penalties, and costs assessed against the real property.
(c) The Mayor is authorized to develop procedures and promulgate rules and regulations as may be necessary to carry out the provisions of this section.
D.C. Code § 47-1536 — DC Code / Title 47 / Chapter 15 / § 47-1536
§ 47-1536. Enforcement.
Status: repealed

Repealed.
D.C. Code § 47-3108 — DC Code / Title 47 / Chapter 31 / § 47-3108
§ 47-3108. Maintenance of bond or securities.
Status: repealed

Repealed.
D.C. Code § 47-2853.113 — DC Code / Title 47 / Chapter 28 / § 47-2853.113
§ 47-2853.113. Interns.
Status: in_force

The Board of Professional Engineering may also provide, by regulation, for the registration or licensure of an applicant as a land surveyor in training who meets such standards as the Board shall establish.
D.C. Code § 47-1013 — DC Code / Title 47 / Chapter 10 / § 47-1013
§ 47-1013. Sheridan tapestries.
Status: in_force

No personal taxes shall be levied against certain tapestries, which were presented to the late Lieutenant-General Philip H. Sheridan for gallant and meritorious services, and which were on exhibition in the National Museum on April 27, 1904, so long as they are exhibited in said Museum.
D.C. Code § 47-3004 — DC Code / Title 47 / Chapter 30 / § 47-3004
§ 47-3004. Receipts.
Status: repealed

Repealed.
D.C. Code § 47-1371 — DC Code / Title 47 / Chapter 13A / § 47-1371
§ 47-1371. Parties.
Status: in_force

(a) The plaintiff in an action to foreclose the right of redemption shall be the purchaser.
(b) (1) Except as otherwise provided in this subsection, the defendants in an action to foreclose the right of redemption shall be:
    (A) The record title holder of the real property;
    (B) The legal title holder, if different from the record title holder;
    (C) If the real property is encumbered by a recorded life tenancy, the record life tenant and record remaindermen;
    (D) If the real property is subject to an estate for life or a lease or ground rent for a term (with renewals) that is at least 30 years, the record title holder of the fee simple title and the owner of the possessory interest as disclosed by a search performed in accordance with generally accepted standards of title examination of the records of the Recorder of Deeds and the Probate Division of the Superior Court;
    (E) Any mortgagee of the real property, or any assignee of the mortgage of record, named as such in an unreleased mortgage recorded in the records of the Recorder of Deeds;
    (F) The trustee of record under a deed of trust recorded against the real property and a holder of a beneficial interest in a deed of trust who files notice of the interest, which notice includes identification of the deed of trust, the book and page or roll and frame where the deed of trust is recorded, and the current address at which the holder may be served with a summons; and
    (G) The District.
  (2) The plaintiff shall certify, under penalties of perjury, to the Superior Court that a search for the defendants has been performed in accordance with generally accepted standards of title examination of the records of the Recorder of Deeds and probate decisions of the Superior Court.
  (2A) The plaintiff shall certify to the Superior Court of the District of Columbia, under penalties of perjury, that a search was conducted for the record owner in bankruptcy records.
  (3) The plaintiff may elect not to include as a defendant any of the persons named in paragraph (1) of this subsection. However, the rights of any person not included as a defendant shall not be affected by the action.
  (4) The plaintiff shall not be required to name as defendant any other person that has, or claims to have, any right, title, interest, claim, lien, or equity of redemption in the real property sold by the Mayor. Any of these persons shall be included as defendants by the designation “all persons that have or claim to have any interest in real property... (giving a description of the real property in substantially the same form as the description that appears on the Mayor’s certificate of sale along with the street address, if any).” Any of these persons shall be designated throughout the action by the above designation, may participate as defendants in the action, and the action may proceed against them by publication under order of court as provided in this chapter.
D.C. Code § 47-2205 — DC Code / Title 47 / Chapter 22 / § 47-2205
§ 47-2205. Payment of tax by purchaser.
Status: in_force

If a purchaser has not reimbursed for the tax such vendors or retailers as are required or authorized to pay the tax, as the case may be, such purchaser shall file a return as hereinafter provided and pay to the Mayor a tax at the rates provided in § 47-2002 on the sales prices of property and services purchased at retail sale.
D.C. Code § 47-2853.91 — DC Code / Title 47 / Chapter 28 / § 47-2853.91
§ 47-2853.91. Scope of practice for electricians.
Status: in_force

(a) For the purposes of this part, the term “electrician” means any person who designs, installs, maintains, alters, converts, changes, repairs, removes, or inspects electrical wiring, equipment, conductors, or systems in buildings or structures or on public and private space for the transmission, distribution, or use of electrical energy for power, heat, light, radio, television, signaling, communications, or any other purpose, except elevators, platform lifts, stairway chair lifts, manlifts, conveyors, escalators, dumbwaiters, material lifts, automated people movers, and other related conveyances.
(b) This part shall not apply to an elevator contractor or mechanic licensed under part F-i of this subchapter if the elevator contractor or mechanic is performing work incidental to work licensed under part F-i of this subchapter .
D.C. Code § 47-2853.187 — DC Code / Title 47 / Chapter 28 / § 47-2853.187
§ 47-2853.187. Effect of corporate, partnership, or association license revocation or suspension.
Status: in_force

In the event of the revocation or suspension of a license issued to a real estate firm, franchise, partnership, association, or corporation, the license issued to the principal real estate broker, or any member of a partnership or director or officer of an association or corporation, shall be summarily revoked or suspended by the Mayor, unless:
(1) In a partnership, the connection with the member whose license has been revoked or suspended is severed within the time prescribed by the Mayor, and his or her participation in the partnership’s activities is terminated; or
(2) In an association or corporation, the director or officer whose license has been revoked or suspended is discharged and he or she has no further participation in the association’s or corporation’s activities.
D.C. Code § 47-1382 — DC Code / Title 47 / Chapter 13A / § 47-1382
§ 47-1382. Purchaser’s deed; payment; compliance with terms of judgment as to payments.
Status: in_force

(a) Except as provided in § 47-1382.01 , a final judgment foreclosing the right of redemption shall direct the Mayor to execute and deliver a deed to the purchaser in fee simple on payment to the Mayor of the amount required under this section. No deed shall be executed before such payment is received. The final judgment shall direct the Mayor to enroll the purchaser in fee simple as the owner of the real property. The fee simple interest shall be conveyed subject to:
  (1) A taxing agency lien that is recorded in the Office of the Recorder of Deeds;
  (2) The tenancy of a residential tenant (other than a tenant described in § 47-1371(b)(1)(C) and (D));
  (3) Easements of record and any other easement that may be observed by an inspection of the real property;
  (4) An instrument securing payment of a promissory note executed under § 47-1353(a)(3) ;
  (5) An energy efficiency loan agreement under subchapter IX of Chapter 8 of Title 47 , and related documents or instruments and the obligation to pay the special assessment; and
  (6) A ground lease described in § 47-1345(b) , any recorded covenant, agreement, or other instrument, and any other document incorporated by reference into a recorded covenant, agreement, or other instrument, to which a ground lessor as described in § 47-1345(b) is a party or beneficiary.
(b) Notwithstanding subsection (a)(1) of this section, upon issuance of a tax deed concerning a real property sold under § 47-1353(a)(3) or (b), the real property shall be free and clear of all prior taxes and liabilities owed by the real property to a taxing agency.  The purchaser shall not be required to pay such prior taxes and liabilities to receive the tax deed.
(c) The purchaser shall pay all amounts that would be required of a person redeeming under § 47-1361 ; provided, that the purchaser shall not make payment for taxes and periods for which the purchaser purchased the certificate of sale, was assigned a certificate of sale under § 47-1349 , and made payment under § 47-1354 .
(c-1) Notwithstanding subsection (c) of this section, a purchaser under § 47-1336 shall not pay an amount that is a Special Assessment under subchapter IX of Chapter 8 of Title 47 , unless otherwise agreed.
(d) The deed shall be prepared by the purchaser or the attorney for the purchaser and all expenses incident to the preparation, execution, delivery, and recordation of the deed shall be paid by the purchaser.
(e) The plaintiff shall provide a certified copy of the final judgment to the Mayor.
(f) (1) If the purchaser fails to pay to the Mayor the amount required under this section within 30 days of the final judgment, the final judgment may be vacated as void by the Superior Court on the motion of any party. If the purchaser fails to pay to the Mayor the amount required under this section within one year from the date of the final judgment or by October 1, 2019, whichever is later, the final judgment shall become vacated as void without need for a motion to the Superior Court.
  (2) If the purchaser does not record the deed in the Recorder of Deeds within 30 days of the execution of the deed, the final judgment may be vacated as void by the Superior Court on the motion of any party.
  (3) If a final judgment is vacated as void as provided under this subsection, any deed and the certificate of sale are void and all money paid by the purchaser to the Mayor is forfeited, except as provided in § 47-1354(c) .
(g) Any surplus paid for a real property by a purchaser shall be applied against other taxes, interest thereon, and expenses owing on the real property for which a deed is sought if the application and timely balance payment shall result in the full payment required to obtain the deed.
(h) Any overpayment, including expenses, shall be paid by the Mayor to the person who made the overpayment. If there is a dispute regarding payment of the overpayment, the Mayor shall hold the overpayment until a court of competent jurisdiction determines the proper distribution of the overpayment.
D.C. Code § 47-4432 — DC Code / Title 47 / Chapter 44 / § 47-4432
§ 47-4432. Joint and combined returns; real property refund due to more than one owner.
Status: in_force

If a joint income tax return is filed, the Mayor shall separate the amount due to the spouse who owes delinquent taxes from the spouse who does not owe delinquent taxes based upon the proportion of gross income of each spouse. In applying the tax refund against delinquent taxes owed by a spouse, the tax refund of the spouse who does not owe delinquent taxes shall not be credited against the liability of the spouse who owes delinquent taxes. If a separate income tax return on a combined individual form prescribed by the Mayor is filed, the tax refund of the spouse who does not owe delinquent taxes shall not be credited against the liability of the spouse who owes delinquent taxes. If a real property tax refund is due to more than one owner of real property, the Mayor shall separate the amount of tax refund of the owners who are liable for delinquent taxes from the owners who are not liable for delinquent taxes determined on the basis of each owner’s ownership percentage in the real property. For the purposes of this section, the term “spouse” shall include a domestic partner who files under § 47-1805.01(d) [(d) repealed].
D.C. Code § 47-2889.03 — DC Code / Title 47 / Chapter 28 / § 47-2889.03
§ 47-2889.03. Prohibited conduct by a third party.
Status: in_force

(a) A third party may not intentionally:
  (1) Give materially false or misleading information or make a materially false promise or representation with the intent to influence a college athlete, parent or guardian of the athlete, or another person to enter into a name, image, or likeness agreement, receive name, image, or likeness compensation, or engage in name, image, or likeness activity;
  (2) Provide anything of value to a college athlete or another person except as permitted under this part if to do so may result in loss of the college athlete's eligibility to participate in the athlete's sport; or
  (3) Predate or postdate a name, image, or likeness agreement.
D.C. Code § 47-2607 — DC Code / Title 47 / Chapter 26 / § 47-2607
§ 47-2607. Revocation of license for failure to file statement.
Status: in_force

If any such company shall fail to file the annual statement herein required, the Commissioner of Insurance and Securities [Commissioner of the Department of Insurance, Securities, and Banking] may thereupon revoke its license or certificate of authority to transact business in the District of Columbia.
D.C. Code § 47-107 — DC Code / Title 47 / Chapter 1 / § 47-107
§ 47-107. Appropriations for contingent expenses — Expenditures.
Status: in_force

All expenditures from appropriations made for contingent expenses of the District of Columbia shall be accounted for in the General Accounting Office as other expenditures for the District, and a detailed statement of such expenditures shall be reported to Congress in accordance with § 193 of the Revised Statutes of the United States ( § 492-2 of Title 31, United States Code  ).
D.C. Code § 47-3716 — DC Code / Title 47 / Chapter 37 / § 47-3716
§ 47-3716. Final account.
Status: in_force

No final account in any probate proceeding of a personal representative who is required to file a federal estate tax return shall be approved by the court unless the court finds that the tax imposed on the property by this chapter, including applicable interest, has been paid in full or that no tax is due.
D.C. Code § 47-5109 — DC Code / Title 47 / Chapter 51 / § 47-5109
§ 47-5109. Rules.
Status: in_force

(a) (1) All federal regulations implementing section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A), as such regulations were in effect on December 15, 2017, are incorporated by reference into the District of Columbia Municipal Regulations and, unless modified or superseded by regulations issued pursuant to paragraph (2) of this subsection, shall be used to implement the provisions of this chapter . Federal guidance interpreting the federal regulations implementing section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A), as such guidance was in effect on December 15, 2017, shall also apply.
  (2) The Chief Financial Officer may amend the incorporated regulations and guidance and issue rules to implement the provisions of this chapter ; except, that:
    (A) The Mayor, and not the Chief Financial Officer, may amend the incorporated regulations and guidance and issue rules related to the definitions of applicable individual and minimum essential coverage and the exemptions under § 47-5102(b) ; and
    (B) The Authority, and not the Chief Financial Officer, may amend the incorporated regulations and guidance and issue rules related to the authority specifically provided to the Authority under this chapter .
(b) By November 1, 2018, the Chief Financial Officer, in consultation with the Authority, shall provide to the Mayor for publication in the District of Columbia Register the complete text of the incorporated regulations and guidance referred to in subsection (a)(1) of this section.
D.C. Code § 47-319.02 — DC Code / Title 47 / Chapter 3 / § 47-319.02
§ 47-319.02. Composition.
Status: in_force

(a) The Committee shall consist of 9 members as follows:
  (1) City Administrator or his or her designee, provided that the designee shall have the full authority of the City Administrator;
  (2) Budget Director for the Council;
  (3) Inspector General (“IG”) or his or her designee, provided that the designee shall have the full authority of the IG;
  (4) Chief Financial Officer (“CFO”) or his or her designee, provided that the designee shall have the full authority of the CFO;
  (5) Director of the Office of Personnel (“Director”) or his or her designee, provided that the designee shall have the full authority of the Director;
  (6) Auditor or his or her designee, provided that the designee shall have the full authority of the Auditor;
  (7) Chief Information Officer;
  (8) One person designated by the Chairman of the Council Committee of the Whole; and
  (9) One person designated by the Chairman of the Council Committee on Government Operations.
(b) The City Administrator shall serve as the chair of the Committee.
(c) Four members of the Committee shall constitute a quorum.
D.C. Code § 47-340.26 — DC Code / Title 47 / Chapter 3 / § 47-340.26
§ 47-340.26. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Additional Bonds” means additional District of Columbia Income Tax Secured Bonds that may be issued pursuant to § 1-204.90 and this subchapter and in satisfaction of the tests for additional bonds established in the Financing Documents, with a parity claim with the initial series of District of Columbia Income Tax Secured Bonds on the Available Tax Revenues.
(2) “Authorized Delegate” means the Chief Financial Officer, the Treasurer, or any Deputy Mayor in the executive office of the Mayor to whom the Mayor has delegated any of the Mayor’s functions under this subchapter pursuant to § 1-204.22(6) .
(3) “Available Business Franchise Tax Revenues” means the revenues resulting from the imposition of the Business Franchise Tax, including penalty and interest charges.
(4) “Available Income Tax Revenues” means the revenues resulting from the imposition of the Income Tax, including penalty and interest charges.
(5) “Available Tax Revenues” means the sum of the Available Business Franchise Tax Revenues and Available Income Tax Revenues generated and to be generated in any fiscal year of the District.
(6) “Bond Counsel” means a firm of attorneys designated as bond counsel from time to time by the Chief Financial Officer.
(7) “Bonds” means the initial series of District of Columbia Income Tax Secured Bonds and Additional Bonds, notes, or other obligations, including refunding bonds, notes, bond anticipation notes, and other obligations, in one or more series, and Subordinated Bonds, authorized to be issued pursuant to § 1-204.90 and this subchapter.
(8) “Business Franchise Tax” means the franchise tax imposed on corporations and unincorporated businesses pursuant to §§ 47-1807.02 , 47-1808.03 , and 47-1817.06 .
(9) “Capital Projects” means the payment of the cost of acquiring, undertaking, or financing capital projects authorized by § 1-204.90 for general governmental and enterprise purposes, and New Communities Initiative Projects, including reimbursing amounts temporarily advanced from the General Fund of the District of Columbia, any enterprise fund, or other fund or account of the District.
(10) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established by § 1-204.24a(a) .
(11) “Closing Documents” means all documents and agreements, other than Financing Documents, that may be necessary or appropriate to issue, sell, and deliver the bonds, and includes agreements, certificates, letters, opinions, forms, receipts, and other similar instruments.
(12) “Collection Agent” means the financial institution acting as the trustee or as agent for the trustee and chosen by the Chief Financial Officer to receive Available Tax Revenues, to deposit those payments into the Income Tax Secured Bond Fund, to transfer the amounts to the trustee sufficient to pay debt service on the bonds, and to otherwise comply with the Financing Documents.
(13) “Financing Documents” means the documents, other than Closing Documents, that relate to the financing or refinancing of transactions to be effected through the issuance, sale, and delivery of any series of the bonds, including contracts or agreements for an escrow agent, trustee, Collection Agent, registrar, Paying Agent, underwriting, legal services, accounting, financial advisory services, bond insurance or other credit enhancement or liquidity agreements, printing, or placement of any investment or obligation or program of investment, including any offering document, contract based on interest rate, currency, cash flow, or other basis, including Hedge Agreements, and any required supplements to any such documents.
(14) “Hedge Agreement” means any financial arrangement that is a cap, floor, or collar; forward rate; future rate; swap, which swap may be based on an amount equal to either a principal amount or a notional principal amount relating to all or a portion of the principal amount of a series of bonds; asset, index, price, or market-linked transaction or agreement; other interest rate exchange or rate protection transaction agreement; other similar transactions, however designated; any combination thereof; any option with respect thereto; or any similar arrangement, which is executed by the District for purposes of debt management, including managing interest rate fluctuations on bonds, but not for purposes of speculation.
(15) “Income Tax” means the income tax imposed on individuals by § 47-1806.03 .
(16) “Income Tax Secured Bond Fund” means the Income Tax Secured Bond Fund established by § 47-340.27 .
(16A) “New Communities Initiative Projects” means the projects approved in accordance with § 42-2812.03(e) .
(17) “Outstanding Debt” means any tax-supported indebtedness of the District outstanding at any time, including any outstanding general obligation bonds and bond anticipation notes issued by the District, and certificates of participation issued on behalf of the District, excluding debt from the District’s Deed Tax Revenue Bonds issued before May 1, 2013, but, unless expressly authorized by Council resolution, the term “Outstanding Debt” shall not include tax increment financing and payment in lieu of taxation debt.
(18) “Parity Bonds” means, collectively, the initial series of District of Columbia Income Tax Secured Bonds and any Additional Bonds.
(19) “Paying Agent” means the District or any bank, trust company, or national banking association designated to serve in that capacity by the Chief Financial Officer, and may be the trustee.
(20) “Registrar” means the District or any bank, trust company, or national banking association designated to serve in that capacity by the Chief Financial Officer, and may be the trustee.
(21) “Subordinated Bonds” means any bonds, notes, or other obligations, including refunding bonds, notes, bond anticipation notes, and other obligation, the payment of debt service thereon which is subordinate to the Parity Bonds and which are not equally and ratably secured with the Parity Bonds by the Available Tax Revenues and other funds in and to be in the Income Tax Secured Bond Fund.
(22) “Treasurer” means the District of Columbia Treasurer established by § 1-204.24a(c)(3) .
(23) “Trustee” means the trustee for the bond owners selected by the Chief Financial Officer for one or more series of bonds.
D.C. Code § 47-4404 — DC Code / Title 47 / Chapter 44 / § 47-4404
§ 47-4404. Compromise of tax.
Status: in_force

If the Mayor believes there is a reasonable doubt as to the liability of the taxpayer or the collectibility of the tax imposed under this title, the Mayor may compromise the tax.
D.C. Code § 47-444 — DC Code / Title 47 / Chapter 4 / § 47-444
§ 47-444. Audits.
Status: in_force

Article VIII of the Multistate Tax Compact, as set forth in § 47-441 , shall be in full force and effect in and with respect to the District of Columbia.
D.C. Code § 47-3502 — DC Code / Title 47 / Chapter 35 / § 47-3502
§ 47-3502. Lower income homeownership households — Qualifications.
Status: in_force

(a) In order to qualify as a lower income homeownership household in the District of Columbia, a lower income household must meet the following conditions:
  (1) The income of the household shall not be in excess of 120% of the lower income guidelines established pursuant to 42 U.S.C. § 1437f, for the Washington Standard Metropolitan Statistical Area (SMSA), as the median is determined by the United States Department of Housing and Urban Development and adjusted yearly by historic trends of that median, and as further may be adjusted by an interim census of District of Columbia incomes by local or regional government agencies; and
  (2) The household shall occupy the unit and shall either:
    (A) Become an owner in fee simple;
    (B) Receive, pursuant to a shared equity financing agreement which complies with the requirements of 26 U.S.C. § 280A(d)(3), at least a 5% qualified ownership interest, the right to occupy the unit, and an option to purchase the remaining ownership interest at a specified later date; or
    (C) Enter into a land lease with a community land trust, as defined by § 47-803(1) , as the lessor.
(b) Notwithstanding the requirements of subsection (a) of this section, a household may qualify as a lower income household in the District of Columbia if it meets each of the following requirements:
  (1) The household occupies a residential property including a single-family home, condominium, or cooperative, located in an economic development zone approved pursuant to § 6-1501 ;
  (2) The property is the principal place of residence of its owner;
  (3) The property is owned in fee simple, or the equivalent with respect to occupancy rights in a cooperative, by a first time home buyer; and
  (4) The household income does not exceed 110% of the area median income guidelines established pursuant to § 42-2604 .
(c) This chapter shall not apply if the fair market value of the unit or residential property exceeds 80% of the median sale price for homes within the District of Columbia in the prior year as of the date that the application for exemption is filed, unless the unit or residential property is a for-sale unit constructed pursuant to [ subchapter I of Chapter 28 of Title 42 ( §  42-2801 et seq.)] that remains affordable for 180 months or a longer period selected by the developer, in accordance with section 2218 of Title 14 of the District of Columbia Municipal Regulations (14 DCMR § 2218), then this chapter shall apply.
D.C. Code § 47-1806.09c — DC Code / Title 47 / Chapter 18 / § 47-1806.09c
§ 47-1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors.
Status: in_force

If, pursuant to an audit or other review of an application filed under § 47-1806.09b , the Mayor determines the amount of the credit has been incorrectly computed, the Mayor shall determine the correct amount of the credit and notify the eligible resident in accordance with the procedures set forth in § 47-1812.05 .
D.C. Code § 47-351.09 — DC Code / Title 47 / Chapter 3 / § 47-351.09
§ 47-351.09. Linked deposits for community development lending.
Status: in_force

(a) The Mayor, or the CFO pursuant to § 47-351.02(c) , may make a deposit in an insured financial institution in return for a commitment by that institution to make specific community development loans in a low-to-moderate income area. The Mayor, or the CFO pursuant to § 47-351.02(c) , shall determine the amount and scope of community development loans required to qualify for such linked deposits.
(b) When making a linked deposit, the Mayor, or the CFO pursuant to § 47-351.02(c) , may accept a below-market interest rate that is within 3% of the market rate interest if the insured financial institution provides an equivalent reduction in the interest rate charged for the community development lending to which the deposit is linked.
(c) The Mayor, or the CFO pursuant to § 47-351.02(c) , may make deposits linked to either specific loans or loan types.
(d) An insured financial institution may submit to the Mayor, or the CFO pursuant to § 47-351.02(c) , a linked deposit application that includes information about the proposed community development lending and any other information the Mayor, or the CFO pursuant to § 47-351.02(c) , requires.
(e) If the Mayor, or the CFO pursuant to § 47-351.02(c) , approves a linked deposit application, the Mayor, or the CFO pursuant to § 47-351.02(c) , and the insured financial institution shall enter into an agreement that includes each of the following terms and conditions and any others the Mayor, or the CFO pursuant to § 47-351.02(c) , may require:
  (1) A requirement that the insured institution shall not assign or sell a loan made with the proceeds of a linked deposit without approval of the Mayor, or the CFO pursuant to § 47-351.02(c) , as long as the linked deposit is in effect;
  (2) A requirement that a delay in payment or default by a borrower receiving a linked deposit loan does not affect the agreement between the insured financial institution and the Mayor, or the CFO pursuant to § 47-351.02(c) ;
  (3) The terms of the deposit;
  (4) A requirement that the Mayor, or the CFO pursuant to § 47-351.02(c) , shall monitor compliance with the agreement; and
  (5) The terms of the community development loans lending effort.
(f) The total amount of linked deposits and community development program deposits shall not exceed 7% of the average annual investment balance of the latest audited fiscal year.
D.C. Code § 47-392.15 — DC Code / Title 47 / Chapter 3 / § 47-392.15
§ 47-392.15. No full faith and credit of the United States.
Status: in_force

The full faith and credit of the United States is not pledged for the payment of any principal of or interest on any bond, note, or other obligation issued by the Authority pursuant to this part. The United States is not responsible or liable for the payment of any principal of or interest on any bond, note, or other obligation issued by the Authority pursuant to this part.
D.C. Code § 47-4102 — DC Code / Title 47 / Chapter 41 / § 47-4102
§ 47-4102. Failure to collect or pay over tax.
Status: in_force

(a) A person required under this title to collect, account for, or pay over tax imposed by this title who willfully fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a felony if the amount to be collected or accounted for and paid over exceeds $10,000, and, upon conviction thereof, shall be fined not more than the amount set forth in [ § 22-3571.01 ] or twice the amount of the tax evaded or attempted to be evaded, whichever is greater, or imprisoned not more than 10 years, or both, together with the costs of prosecution.
(b) A person required under this title to collect or account for and pay over a tax imposed by this title who fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a misdemeanor if the amount to be collected or accounted for and paid over is $10,000 or less, and, upon conviction thereof, shall be fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned not more than 180 days, or both, together with costs of prosecution. All prosecutions under this subsection shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District. The amount of any taxes that were not collected, truthfully accounted for, or paid over under a single scheme or systematic course of conduct in violation of this section may be aggregated in determining the grade of the offense and the sentence for the offense.
D.C. Code § 47-2884.07 — DC Code / Title 47 / Chapter 28 / § 47-2884.07
§ 47-2884.07. License—Enforcement of part; annual report; records of licensee; appeal of action, decision, or ruling of Mayor.
Status: in_force

(a) The provisions of this part shall be enforced by the Mayor, and the Council of the District of Columbia is authorized to make such rules and regulations in addition hereto and not inconsistent herewith, as may be necessary for the enforcement of this part. The Mayor shall make such examination and investigations of the affairs, business, office, and records of every licensee, and such further examinations or investigations as he shall deem necessary for the purpose of discovering violations of this part or of securing information necessary for its proper enforcement. For the purpose of making such examinations or investigations, the Mayor and his duly designated representatives shall have authority to require by subpoena the production of books, papers, and records and the attendance, and examination under oath, of all persons whomsoever whose testimony they may require relative to the loans or business of any such licensee, and shall have free access to the accounts, papers, records, files, safes, vaults, offices, and places of business used in connection with any business conducted under any license issued in accordance with this part. In the event of contumacy or refusal to obey any such subpoena or requirement under this section, the Mayor may make application to the Superior Court of the District of Columbia for an order requiring obedience thereto. Thereupon the Court, with or without notice and hearing, as it in its discretion may decide, may make such order as is proper and may punish as a contempt any failure to comply with such order.
(b) Each licensee shall annually, on or before the 15th day of March, file with the Mayor a report giving such information as the Mayor may require, relevant to the business and operations during the preceding calendar year of each licensed place of business conducted by such licensee in the District. Such report shall be made under oath and in the form prescribed by the Mayor. The Mayor shall make and publish annually an analysis and recapitulation of such reports.
(c) Each licensee shall keep and use in his business and shall preserve, for at least 3 years after making the final entry on any loan recorded therein, such books, accounts, records, or card systems as will enable the Mayor to determine whether such licensee is complying with the provisions of this part and with the rules and regulations made pursuant thereto.
(d) The Mayor is authorized to appoint such assistants, clerks, or other employees as may be required for the purpose of carrying out the provisions of this part.
(e) Any person aggrieved by any action, decision, or ruling of the Mayor under this part may, within 20 days thereafter, or within 20 days after the service upon such person of any written decision and findings required by this part, appeal to the Mayor for a review thereof. Upon any such review, the Mayor may affirm, set aside, or modify such action, decision, or ruling. In any such case the Mayor shall, within 10 days thereafter, prepare a written decision and findings with respect thereto, containing a summary of the evidence and the reasons supporting the affirmance, setting aside, or modification, and forthwith serve upon the aggrieved person a copy thereof.
D.C. Code § 47-368.07 — DC Code / Title 47 / Chapter 3 / § 47-368.07
§ 47-368.07. Workforce Investments account.
Status: in_force

(a) The Workforce Investments account ("Account") shall be administered by the Mayor in accordance with subsections (b) and (c) of this section.
(b) Money in the Account shall be used for the following purposes only:
  (1) Costs related to financial, developmental, and other investments in the District government workforce, including salary increases or other items required by the terms of collective bargaining agreements and cost-of-living adjustments to salaries and hourly wages;
  (2) Payments to public charter schools authorized to be paid from the Account by other District law; and
  (3) For such other expressed purposes for which funds previously may have been deposited into the account.
(c) (1) The money deposited into the Account shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.
  (2) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Account shall be continually available without regard to fiscal year limitation.
D.C. Code § 47-2713 — DC Code / Title 47 / Chapter 27 / § 47-2713
§ 47-2713. District of Columbia General Hospital rates.
Status: in_force

(a) The per diem rates to be charged for inpatient services at the District of Columbia General Hospital shall be as follows:
  (1) Medical.............................$215.00.
  (2) Surgical................................216.00.
  (3) Pediatrics.............................278.00.
  (4) Obstetrics.............................370.00.
  (5) Crippled children..................232.00.
  (6) Gynecology...........................130.00.
(b) The rates to be charged for emergency room services, clinic abortion, and hemodialysis treatment services at the District of Columbia General Hospital shall be as follows:
  (1) Emergency room..........................$53.50 per visit.
  (2) Clinic abortion..............................360.00 per abortion.
  (3) Hemodialysis treatment..............316.00 per treatment.
(c) The rates to be charged for mental health, mental retardation clinic, and home psychiatry services rendered to patients shall be as follows:
  (1) For mental health services:
    (A) Inpatients....................................$140.00 per day.
    (B) Daypatients..................................66.50 per day.
    (C) Outpatients..................................43.50 per day.
  (2) For mental retardation clinic services:
    (A) Daypatients..................................$55.00 per day.
    (B) Outpatients...................................35.75 per visit.
  (3) For home psychiatry services:.........$19.00 per home visit.
D.C. Code § 47-2889.05 — DC Code / Title 47 / Chapter 28 / § 47-2889.05
§ 47-2889.05. Civil penalty.
Status: in_force

The Superior Court of the District of Columbia, pursuant to an action brought by the Attorney General for the District of Columbia, may assess a civil penalty against a name, image, or likeness agent or third party in an amount not to exceed $50,000 for a violation of this part .
D.C. Code § 47-1816.01 — DC Code / Title 47 / Chapter 18 / § 47-1816.01
§ 47-1816.01. Rules and regulations — Tax provisions.
Status: in_force

Unless otherwise provided, the Mayor shall prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of this chapter.
D.C. Code § 47-1531 — DC Code / Title 47 / Chapter 15 / § 47-1531
§ 47-1531. Failure to file; fraudulent return; penalties and interest.
Status: repealed

Repealed.
D.C. Code § 47-340.13 — DC Code / Title 47 / Chapter 3 / § 47-340.13
§ 47-340.13. Disclaimer.
Status: in_force

(a) The issuance of bonds is in the discretion of the District. Nothing contained in this subchapter, including, but not limited to, the bonds, the financing documents, the closing documents or the Council resolution, shall be construed as obligating the District to issue any bonds for the benefit of any applicant or to participate in or assist any applicant in any way with financing, refinancing, or reimbursing the costs of the development of any project. The applicant shall have no claims for damages or for any other legal or equitable relief against the District, its elected or appointed officials, officers, employees, or agents as a consequence of any failure to issue any bonds for the benefit of any applicant.
(b) The District reserves the right to issue its bonds in the order or priority it determines in its sole and absolute discretion. The District gives no assurance and makes no representations that any portion of any limited amount of bonds, the interest on which is excludable from gross income for federal income tax purposes, will be reserved or will be available at the time of the proposed issuance of any bonds authorized by this subchapter.
(c) The District, by enacting this subchapter or by taking any other action in connection with financing, refinancing, or reimbursing any project, does not provide any assurance that the project is viable or sound, that the applicant is financially sound, or that amounts owing on any bonds or under any loan will be paid. Neither the applicant, any purchaser of the bonds, nor any other person shall rely upon the District with respect to these matters.
D.C. Code § 47-826 — DC Code / Title 47 / Chapter 8 / § 47-826
§ 47-826. Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses.
Status: repealed

Repealed.
D.C. Code § 47-318.05a — DC Code / Title 47 / Chapter 3 / § 47-318.05a
§ 47-318.05a. Budget submissions required; agency enhancement requests.
Status: in_force

The Mayor and the Chief Financial Officer shall supplement all proposed budgets submitted pursuant to § 1-204.42 , and related budget documents required by §§ 1-204.42 , 1-204.43 , and 1-204.44 , by submitting to the Council simultaneously with the proposed budget submission:
(1) Actual copies, not summaries, of all agency budget enhancement requests, including the “Form B” for all District agencies; and
(2) Any similar documentation describing in detail agencies’ budget needs or requests.
D.C. Code § 47-2855.01 — DC Code / Title 47 / Chapter 28 / § 47-2855.01
§ 47-2855.01. Definitions.
Status: in_force

For the purposes of this subchapter:
(1) “Business” means business as defined in § 47-2851.01(1) [now § 47-2851.01(1B) ].
(2) “Department” means the Department of Licensing and Consumer Protection.
(3) “Director” means the Director of the Department of Licensing and Consumer Protection.
(4) (A) “Entity” means:
    (i) A business corporation;
    (ii) A nonprofit corporation;
    (iii) A general partnership, including a limited liability partnership;
    (iv) A limited partnership, including a limited liability limited partnership;
    (v) A limited liability company;
    (vi) A general cooperative association;
    (vii) A limited cooperative association;
    (viii) An unincorporated nonprofit association;
    (ix) A statutory trust, business trust, or common-law business trust; or
    (x) Any other person that has a legal existence separate from any interest holder of that person or the power to acquire an interest in real property in its own name.
  (B) The term “entity” does not include:
    (i) An individual;
    (ii) A testamentary or inter vivos trust with a predominately donative purpose, or a charitable trust;
    (iii) An association or relationship that is not a partnership under the rules set forth in § 29-602.02(c) or a similar provision of the law of another jurisdiction;
    (iv) A decedent’s estate; or
    (v) A government or a governmental subdivision, agency, or instrumentality.
(5) “Executed” means the signing of a document by a person under penalties of perjury and in an official and authorized capacity on behalf of the person submitting the document to the Department.
(6) “Person” means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal entity.
(7) “Trade name” means a word or name, or any combination of a word or name, used by a person to identify the person’s business which:
  (A) Is not, or does not include, the true and real name of all persons conducting the business; or
  (B) Includes words which suggest additional parties of interest such as “company”, “and sons”, or “and associates”.
(8) “True and real name” means:
  (A) The surname of an individual coupled with one or more of the individual’s other names, one or more of the individual’s initials, or any combination thereof;
  (B) The designation or appellation by which an individual is best known and called in the business community where that individual transacts business, if this is used as that individual’s legal signature;
  (C) The registered corporate name of a domestic corporation as filed with the Mayor;
  (D) The registered company name of a domestic and foreign limited liability company as filed by the Mayor;
  (E) The registered partnership name of a domestic limited partnership as filed with the Mayor;
  (F) The registered partnership name of a domestic and foreign limited liability partnership as filed by the Mayor;
  (G) The name of a general partnership which includes in its name the true and real names, as defined in subparagraphs (A) through (F) of this paragraph, of each general partner as required in § 47-2855.03 ;
  (H) The registered name of a domestic and foreign statutory trust as filed by the Mayor;
  (I) The registered name of a domestic and foreign limited cooperative association as filed by the Mayor; or
  (J) The registered name of a domestic and foreign general cooperative association as filed by the Mayor.
D.C. Code § 47-4511 — DC Code / Title 47 / Chapter 45 / § 47-4511
§ 47-4511. Payroll deductions.
Status: in_force

The District of Columbia and its agencies may agree, by contract or otherwise, to remit payments on behalf of an employee to an account through payroll deductions.
D.C. Code § 47-1330 — DC Code / Title 47 / Chapter 13A / § 47-1330
§ 47-1330. Definitions.
Status: in_force

For purposes of this chapter, the term:
(1) “Costs” means amounts paid or payable by the purchaser to the District in connection with the sale of a real property.
(1A) Not Funded.
(1B) Not Funded.
(2) “Tax” means unpaid real property tax and vault rent owing as of October 1, and unpaid business improvement district tax owing as of September 1, including penalties, interest, and costs, as calculated by the Mayor. The term “tax” includes an assessment or charge due at any time to the District and certified to the Mayor for collection under this chapter in the same manner as a real property tax, along with permitted penalties, interest, and costs, as calculated by the Mayor.
(2A) “Tax sale date” or “date of the tax sale” means for purposes of the tax sale held under § 47-1346 the date when the tax sale during which the real property was sold concluded.
(3) “District” means the District of Columbia.
(4) “Expenses” means amounts paid or payable by the purchaser to persons other than the District in connection with the sale of a real property.
(4A) “Premises address” means the address, if any, for the square, suffix, and lot numbers, or parcel and lot numbers, of real property as reflected in the records in the Office of Tax and Revenue.
(4B) Not Funded.
(5) “Purchaser” shall include the purchaser at the tax sale, the holder of the certificate of sale, the assignee or transferee of the certificate of sale, the plaintiff, or the District, as the context requires.
(6) “Superior Court” means the Superior Court of the District of Columbia.
(7) “Surplus” means the portion of the bid at the tax sale that exceeds the taxes, penalties, interest, and costs for which the property was sold.
(8) “Taxing agency” means an agency of the District which may levy a tax, assessment, or charge collectible under this chapter. The term “taxing agency” shall include a business improvement district.
D.C. Code § 47-1242 — DC Code / Title 47 / Chapter 12B / § 47-1242
§ 47-1242. Assessment on hospitals.
Status: repealed

Repealed.
D.C. Code § 47-1278 — DC Code / Title 47 / Chapter 12D / § 47-1278
§ 47-1278. Federal determinations; suspension and termination of assessment.
Status: in_force

(a) If the federal government determines that an assessment imposed on an ICF-IDD pursuant to this chapter does not satisfy the requirements for federal financial participation set forth in section 1903(w) of the Social Security Act, approved July 30, 1965 (70 Stat. 349; 42 U.S.C. § 1396b(w)), monies collected pursuant to the assessment shall be refunded and the assessment shall be null and void.
(b) (1) An [sic] determination adverse to the District under subsection (a) of this section with respect to an assessment imposed on one or more, but not all ICF-IDDs pursuant to this chapter shall not affect the validity, amount, applicable rate, or any other terms of an assessment on other facilities imposed by this chapter.
  (2) An adverse determination with respect to all assessments imposed by this chapter shall be governed by subsection (a) of this section.
(c) Notwithstanding any other provision of this chapter, if the federal government determines that any exclusions from ICF-IDDs specified under this chapter would prevent an assessment imposed by this chapter from qualifying as a broad-based health care related tax, as that term is defined in section 1903(w)(3)(B) of the Social Security Act, approved July 30, 1965 (79 Stat. 349; 42 U.S.C. § 1396b(w)(3)(B)), the exclusions shall not be made.
(d) The assessment imposed under § 47-1273 shall not be due at the time required by this chapter, or by rules issued pursuant to § 47-1277 , if the Department of Health suspends or postpones regular Medicaid payment to ICF-IDDs beyond the regular monthly payment cycle, but shall be due when the regular monthly payment cycle resumes.
(e) The assessment imposed under § 47-1273 shall be null and void if either of the following occurs:
  (1) The rate methodology for ICF-IDDs is altered or amended such that the overall average Medicaid per diem rate for ICF-IDDs is decreased or on, an overall average per diem basis, the altered or amended rates are less than they would have been if the reimbursement methodology had not been changed; or
  (2) Following fiscal year 2006, general funding levels for Medicaid rates for ICF-IDDs fall below the fiscal year 2006 level of funding, on a per-Medicaid-resident, per-day basis.
D.C. Code § 47-1802.03 — DC Code / Title 47 / Chapter 18 / § 47-1802.03
§ 47-1802.03. Exempt organizations — Applicability of provisions.
Status: in_force

Section 47-1802.02   and this section shall apply to taxable years beginning after December 31, 1977.
D.C. Code § 47-1380 — DC Code / Title 47 / Chapter 13A / § 47-1380
§ 47-1380. Judgment setting aside sale.
Status: in_force

(a) If the Superior Court shall set aside a sale, the amount required to redeem is: (A) the amount required by this chapter, as may be adjusted by the court, and (B) the reasonable value, on the date the judgment is set aside, of all reasonable improvements made on the real property by the purchaser and the purchaser’s successors in interest subject to § 47-1363 .
(b) A sale shall not be set aside unless the real property is redeemed.
(c) If the Superior Court sets aside a sale in the absence of fraud on the part of the purchaser, the Mayor shall repay to the purchaser:
  (1) The amount paid to the Mayor on account of the purchase price of the property sold, with interest thereon except surplus;
  (2) All taxes accrued after the date of sale that were paid by the purchaser under this chapter, with interest as would have been required to be paid by a redeemer;
  (3) The expenses collected by the Mayor and properly incurred under § 47-1377 ; and
  (4) The amount, as collected by the Mayor, of the value of all reasonable improvements made on the real property by the purchaser and the purchaser’s successors in interest.
(d) Notwithstanding any other provision of this section, if the Superior Court finds fraud on the part of the purchaser, the Superior Court shall set aside the sale and the purchaser shall not receive any amounts otherwise due under this chapter.
D.C. Code § 47-1308 — DC Code / Title 47 / Chapter 13 / § 47-1308
§ 47-1308. Real property tax assignment; sale and transfers — Invalid sales.
Status: in_force

The Mayor of the District of Columbia shall not convey any property sold for taxes if he shall discover, before the conveyance, that the sale was for any cause invalid and ineffectual to give title to the property sold; but he shall cancel the sale and cause the purchase money, together with interest at the rate of 6% per annum, and the surplus, if any, to be refunded to the purchaser, his representatives or assigns; provided, that if any conveyance made by the Mayor, of property sold for taxes, shall at any time be set aside by decree of any court as invalid, the party in whose favor the decree is rendered shall pay to the party holding such conveyance, his heirs or assigns, the amount paid for such taxes and conveyances, together with interest at the rate of 6% per annum.
D.C. Code § 47-2853.222 — DC Code / Title 47 / Chapter 28 / § 47-2853.222
§ 47-2853.222. Service by members of abolished boards.
Status: in_force

Members of boards abolished by this subchapter shall serve as members of the successor boards to which their functions are transferred until the expiration of their terms or the appointment of their successors, whichever occurs first. In any case where there is no successor board, or where the activities of two or more boards have been combined, or where more than one member of a prior board or board is eligible for a single seat on a new board, the Mayor shall make the determination as to which member of the former board or board, if any, shall be seated on a new board. The determination of the Mayor shall be final and shall not be reviewable in any court.
D.C. Code § 47-1375 — DC Code / Title 47 / Chapter 13A / § 47-1375
§ 47-1375. Notice by publication.
Status: in_force

At the time the summons (or initial summons) is issued, the plaintiff shall obtain an order of publication directed to all defendants, naming them as provided by this chapter. The real property shall be described in the order of publication as the real property is described on the certificate of sale along with the street address, if any. The order of publication shall notify all persons that have, or claim to have, an interest in the real property to answer the complaint or to redeem the real property on or before the date named in the order of publication and, in case of failure to appear, answer, or redeem the real property, that a judgment will be entered that forecloses the right of redemption in the real property. The date named may not be less than 60 days from the date of the order. Subject to § 47-1371(b) , when the order of publication is issued and published, any person that has any right, title, interest, claim, lien, or equity of redemption in the real property is bound by the judgment of the court that may be entered in the case as if the person were personally served with process. The order of publication shall be in substantially the following form:
“Order of Publication
“The object of this proceeding is to secure the foreclosure of the right of redemption in the following real property located in the District of Columbia, and sold by the Mayor of the District of Columbia to the plaintiff in this action: (Insert description of real property in substantially the same form as the description appearing on the Mayor’s certificate of sale along with the street address, if any.)
“The complaint states, among other things, that the amounts necessary for redemption have not been paid.
“It is thereupon this ......   day of ........., 20..., by the Superior Court of the District of Columbia, Ordered, That notice be given by the insertion of a copy of this order in some newspaper having a general circulation in District of Columbia once a week for 3 successive weeks, notifying all persons interested in the real property to appear in this Court by the ...... day of........, 20..., and redeem the real property by payment of $.... or answer the complaint or, thereafter, a final judgment will be entered foreclosing the right of redemption in the real property and vesting in the plaintiff a title in fee simple.”
D.C. Code § 47-4670 — DC Code / Title 47 / Chapter 46 / § 47-4670
§ 47-4670. Chemonics International real property tax abatement.
Status: in_force

(a) For the purpose of this section, the term:
  (1) "Abatement period" means October 1, 2022, through October 1, 2030, the time during which the incentive will be applied.
  (2) "Annual reporting date" means September 30 preceding every tax year of the Abatement Period.
  (3) "Certified Business Enterprise" means a business enterprise or joint venture certified pursuant to [subchapter IX-A of Chapter 2 of Title 2] .
  (4) "Company" means Chemonics International, Inc.
  (5) "District resident" means an FTE whose principal place of residence is located within the District and who is subject to District personal income tax on the annual reporting date.
  (6) "Employment target" means 1,000 FTEs, of which 500 are District residents.
  (7) "First Source Agreement" means an agreement with the District governing certain obligations of the Developer pursuant to [§ 2-219.03] and Mayor's Order 83-265, dated November 9, 1983, regarding job creation and employment generated as a result of the construction on the Property.
  (8) "FTE" means an employee of the Company, or one of its subsidiaries or affiliates, who is eligible for full employee healthcare benefits of the Company, or its applicable subsidiary or affiliate, in accordance with its standard policies.
  (9) "Incentive agreement" means the agreement entered into between the Mayor and the Company outlining the Company's incentive requirement, which shall include incentives for hiring and training District residents.
  (10) "Lease commencement" means the date on which the Company occupies the Premises with its employees.
  (11) "Lease execution" means the date on which the Company signs the lease for the Premises.
  (12) "Lessor" means the developer or landlord of the Property
  (13) "Premises" means a building or portion of a building on the Property that is leased and occupied by the Company.
  (14) "Project" means the initial tenant improvements to the Premises at the Property undertaken by the Company or its contractor to construct the space for the initial occupancy.
  (15) "Property" means a portion of the real property located at the northwest corner of New Jersey Avenue S.E. and N Street S.E., known for tax and assessment purposes as Lot 0094 in Square 0743 and subject to real property taxation under Chapter 8 of this title .
(b) Subject to subsections (c) through (l) of this section, the real property taxes imposed by Chapter 8 of this title with respect to the Property shall be abated in an amount not to exceed $650,000 per tax year during the abatement period.  The abatement shall be apportioned equally between each tax year's installment billing. The abatement shall be non-refundable and shall not be credited to other tax years.
(c) (1) The amount of the abatement authorized in subsection (b) of this section shall be determined based on the requirements set forth in the incentive agreement.
  (2) As further described in the Incentive Agreement and while the Company is targeting approximately 1,200 FTEs, the abatement amount may be reduced if the Company does not achieve the annual incentive requirements, including the employment target.
(d) The Property shall be eligible for the abatement authorized in subsection (b) of this section each year of the abatement period as long as the Company complies with subsections (e) through (l) of this section, including requirements of the incentive agreement.
(e) The terms of the Company's lease for the Premises on the Property shall require that:
  (1) The Property be located in the District;
  (2) The lease or sub-lease execution occur on or before January 31, 2019;
  (3) Premises be a minimum of 240,000 square feet; and
  (4) The term of the initial lease term or sub-lease term be at least 12 years.
(f) During the abatement period, the Property shall not be eligible for the abatement authorized under § 47-811.03 .
(g) The Company shall be deemed to be in compliance with [part A of subchapter X of Chapter 2 of Title 2] , if the Mayor, pursuant to [§ 2-219.03a] , determines that the Company is in compliance with the hiring requirements of this section and the incentive agreement.
(h) (1) On or before October 31, the Company shall provide the Mayor with the following information pertaining to the previous tax year:
    (A) A detailed report of the annual reporting date that identifies the:
      (i) Number of employees whose primary workplace is located in the District;
      (ii) Number of District resident employees;
      (iii) Median salary of the District resident employees;
      (iv) Median tenure of District resident employees; and
      (v) Total employment; and
    (B) A certification of compliance with the Incentive Agreement.
  (2) The Company shall comply with the requirements of [§ 2-218.46] with regard to the Project.
(i) Within 60 days of [April 11, 2019], the Company shall enter into an incentive agreement with the Deputy Mayor for Planning and Economic Development, which may include commitments for community sponsorship, community participation, education training, and apprenticeships.
(j) Within 60 days of execution of the incentive agreement, the Company or Lessor shall:
  (1) Enter into a First Source Agreement with the District that shall govern certain obligations of the Company; and
  (2) Execute an agreement or acknowledgement that requires the Lessor to, at a minimum, contract with Certified Business Enterprises for at least 35% of the contract dollar volume of the Project.
(k) In each year of the abatement period, the Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the abatement set forth in subsection (b) of this section.  The Mayor's certification shall include:
  (1) The Company's tax payer identification number;
  (2) A description of the eligible Property, by street address and square, lot, parcel, or reservation number, and a description of the eligible Premises, including the number of floors, location, and square footage;
  (3) The date of lease or sub-lease commencement and the term of the lease or sub-lease;
  (4) Any other information that the Mayor considers necessary or appropriate.
(l) (1) Upon receiving the verifying documents from the Company, as required by subjection (k) of this section, the Mayor shall certify to the Office of Tax and Revenue by December 1 following each annual reporting date, the Property's eligibility to receive an abatement pursuant to section (b) of this section.
  (2) The Office of Tax and Revenue shall process the abatement before the first semi-annual billing of the tax year.
(m) The Mayor may delegate the functions vested in the Mayor under this chapter with regard to this section to an appropriate executive office, agency or department.
D.C. Code § 47-1807.01 — DC Code / Title 47 / Chapter 18 / § 47-1807.01
§ 47-1807.01. Tax on corporations — Definitions.
Status: in_force

For purposes of this subchapter, the term:
(1) “Corporation” shall, for taxable years beginning after December 31, 1980, include financial institutions.
(2) “Taxable income” means the amount of net income derived from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03 .
(3) “Taxable period” means a taxable year or a portion of a taxable year.
D.C. Code § 47-1528 — DC Code / Title 47 / Chapter 15 / § 47-1528
§ 47-1528. Deficiency; request for hearing.
Status: in_force

Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312 .
D.C. Code § 47-4623 — DC Code / Title 47 / Chapter 46 / § 47-4623
§ 47-4623. View 14 Project tax exemption.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Developer” means L2CP, LLC, its successors, affiliates, and assigns.
  (2) “View 14 Project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred of the mixed-use, multifamily residential and retail project under construction on the east side of 14th Street, N.W., between Florida Avenue and Belmont Street, to consist of:
    (A) One hundred and eighty-five units of condominium/apartment house use totaling approximately 173,765 square feet of floor area, including a minimum of 6,000 square feet devoted to affordable housing for residents with an income that is no greater than 80% of the metropolitan Washington D.C. area media [median] income;
    (B) Approximately 13,903 square feet of retail space; and
    (C) A below-grade parking garage.
  (3) “View 14 Property” means the real property, including any improvements constructed thereon, described as Lot 155, Square 2868, as recorded on Page 68 of Book 201 in the Office of the Surveyor for the District of Columbia (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, air rights lots, or any combination in the future).
(b) (1) The View 14 Property shall be exempt from real property taxation under Chapter 8 of this title for 20 consecutive years, 10 years at 100% and a 10% increase in years 11 through 20 until the annual real property taxation equals 100%.
  (2) The View 14 Project shall be exempt from the tax imposed by Chapter 20 of this title on materials used directly for construction of the View 14 Project, which are incorporated into and become a part of the real property.
  (3) The tax exemptions granted by paragraphs (1) and (2) of this subsection shall not exceed, in the aggregate, $5.7 million.
(c) The tax exemptions pursuant to subsection (b) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the View 14 Project, the View 14 Property, or the developer.
(d) This section shall not prevent or restrict the developer from utilizing any other tax, development or other economic incentives available to the View 14 Project, the View 14 Property, or the developer.
(e) Nothing in this section shall be construed to limit the owner of the View 14 Property from appealing or contesting its real estate tax assessment.
D.C. Code § 47-431 — DC Code / Title 47 / Chapter 4 / § 47-431
§ 47-431. Right of states to sue in District; certificate of authorized official conclusive proof of authority.
Status: in_force

(a) Any state, acting through its lawfully authorized officials, shall have the right to sue in the Superior Court of the District of Columbia to recover any tax lawfully due and owing to it in any case in which such reciprocal right is accorded to the District of Columbia by such state, whether such right is granted by statutory authority or as a matter of comity.
(b) The certificate of the secretary of state, or of any other authorized official, of such state, or any subdivision thereof, to the effect that the official instituting a suit authorized under subsection (a) of this section for collection of taxes in the Superior Court of the District of Columbia has the authority to institute such suit and collect such taxes shall be conclusive proof of such authority.
D.C. Code § 47-2853.218 — DC Code / Title 47 / Chapter 28 / § 47-2853.218
§ 47-2853.218. Tour guides.
Status: in_force

(a) No person shall, for hire, guide or escort any person through or about the District of Columbia, or any part of the District, without first obtaining:
  (1) A entertainment services license issued pursuant to § 47-2851.03 ;
  (2) An occupational license for a tour guide issued by the Department of Licensing and Consumer Protection; and
  (3) Approval from the Chief of Police.
(b) The Department may, through the promulgation of rules pursuant to Subchapter 1 of Chapter 5 of Title 2 , establish qualifications and fees for occupational licenses issued pursuant to this section, and establish civil penalties for violations of this section.
D.C. Code § 47-373 — DC Code / Title 47 / Chapter 3 / § 47-373
§ 47-373. Organization of fund structure.
Status: in_force

Effective October 1, 1979, for purposes of accounting and financial reporting the District of Columbia shall utilize a fund structure organized into the following fund categories, fund types, and account groups:
(1) Fund categories. — All funds of the District of Columbia shall be classified and maintained by the Mayor into 1 of the following 3 categories:
  (A) Governmental funds. — These funds shall be composed of accounts for the acquisition, use, and balance of the District’s expendable financial resources and the related current liabilities except those funds accounted for in proprietary funds. The governmental fund category shall include the following fund types:
    (i) General;
    (ii) Capital projects; and
    (iii) Debt service;
  (B) Proprietary funds. — These funds shall be composed of activities which are intended to be monitored in a manner similar to those found in the private sector. The assets, liabilities, equities, revenues, expenses, and transfers shall be separately accounted for in such fund and be maintained separately from the General Fund of the District of Columbia in accordance with the legal requirements applicable to such fund or in accordance with generally accepted accounting principles applicable to such funds. The following fund types shall be considered proprietary funds:
    (i) Enterprise funds;
    (ii) Municipal University Fund;
    (iii) Internal services funds;
    (iv) Hospital Fund;
    (v) Material fund;
    (vi) Antitrust fund; and
    (vii) Tenant Assistance Program;
  (C) Fiduciary funds. — These funds shall consist of assets held by the District of Columbia in a trustee capacity or as an agent for individuals, private organizations, other governmental units or for similar types of purposes. This category shall include the following fund types:
    (i) Trust funds; and
    (ii) Agency funds.
(2) Fund types. — The Mayor shall maintain 9 fund types within the fund categories established in paragraph (1) of this section as follows:
  (A) General Fund to account for all financial resources except those required to be accounted for in another fund;
  (B) Capital projects funds to account for financial resources used for the acquisition or construction of major capital facilities other than those financed by proprietary or fiduciary funds;
  (C) Debt service funds to account for the accumulation of resources for, and the payment of, interest and principal on general long-term debt;
  (D) Enterprise funds to account for operations that are financed and operated in a manner similar to private business enterprises; or where it has been determined that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance public policy, management control, accountability, or other purposes;
  (E) Internal service funds to account for the financing of goods or services provided by the fund to other departments, agencies or funds of the District, or to other governmental units, on a cost-reimbursement or fee for services basis;
  (F) Municipal University Fund to account for the functions and activities of the University of the District of Columbia and its constituent funds;
  (G) Hospital Fund to account for the function and activities of the D.C. General Hospital;
  (H) Trust funds to account for assets held by the District in a trustee capacity or as an agent for individuals, private organizations, other government units, and/or other funds of a similar nature;
  (I) Agency funds to account for assets held by the District in a custodial capacity as an agent for individuals, private organizations, other government units, and/or funds of a similar nature; and
  (J) Antitrust fund to account for the investigation, preparation, institution, and maintenance of antitrust actions by the District of Columbia government.
(3) Account groups. — The Mayor shall maintain 2 account groups, the general fixed asset group of accounts and the general long-term debt group of accounts, to establish account control and accountability for the District’s general fixed assets not accounted for in a specific fund and the unmatured principal of its general obligation long-term debt and any other non-current liabilities of the District not accounted for in a specific fund:
  (A) The general fixed asset group of accounts shall be used to record the District’s capitalized general fixed assets which are not recorded in proprietary or fiduciary funds. Fixed assets related to specific proprietary funds or fiduciary funds will be accounted for through those funds; and
  (B) The general long-term debt group of accounts shall be used to record the unmatured principal of general obligations long-term debt and any other non-current general long-term liabilities which are not recorded in another proprietary or fiduciary fund. Non-current liabilities of proprietary funds and fiduciary funds will be accounted for through those funds.
D.C. Code § 47-1907 — DC Code / Title 47 / Chapter 19 / § 47-1907
§ 47-1907. Life and future estates; payment of tax; lien.
Status: repealed

Repealed.
D.C. Code § 47-4421 — DC Code / Title 47 / Chapter 44 / § 47-4421
§ 47-4421. Lien for taxes.
Status: in_force

(a) If a person liable to pay a tax neglects or refuses to pay the tax after demand, the amount, including any interest, addition to tax, or assessable penalty, together with any costs that may accrue, shall be a lien in favor of the District of Columbia upon all property (including rights to property), whether real or personal, belonging to the person, and shall have the same effect as a lien created by judgment. The lien shall attach to all property (including rights to property) belonging to, or acquired by, the person at any time during the period of the lien.
(b) A disclaimer of a property interest does not invalidate a lien under this section.
D.C. Code § 47-442 — DC Code / Title 47 / Chapter 4 / § 47-442
§ 47-442. Appointment to Multistate Tax Commission; alternate.
Status: in_force

The Mayor, with the advice and consent of the Council, shall appoint a person who shall be the District of Columbia member of the Multistate Tax Commission. Such person may designate an alternate who may represent him on the Commission and who shall be a deputy or principal assistant of the agency headed by the designated member.
D.C. Code § 47-1806.17 — DC Code / Title 47 / Chapter 18 / § 47-1806.17
§ 47-1806.17. Child tax credit.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
(a) For taxable years beginning after December 31, 2025, there shall be allowed a credit against the tax imposed by this chapter for each qualifying child of the taxpayer for which the taxpayer is allowed a deduction under § 151 of the Internal Revenue Code of 1986.
(b) (1) The amount of the credit shall be calculated as follows:
    (A) For the taxable year beginning January 1, 2026, $1,000 for each qualifying child who has not reached the age of 18 years by December 31, 2025; and
    (B) For taxable years beginning after December 31, 2026, $1,000 for each qualifying child who has not reached the age of 18 years by December 31 of the taxable year, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $5, rounded down to the next multiple of $5).
  (2) The amount of the credit shall be reduced by $50 for each $1,000 (or fraction thereof) by which the taxpayer's adjusted gross income exceeds the threshold amount; except, that the reductions cannot reduce the credit below zero.
  (3) In the case of a return made for a fractional part of a taxable year, the credit allowable under this section shall be reduced to an amount that bears the same ratio to the full credit provided as the number of months in the period for which the return is made to 12 months.
(c) The credit claimed under this section in a taxable year may exceed the taxpayer's tax liability under this subchapter for that taxable year and shall be refundable to the taxpayer claiming the credit. Any refunds paid to the taxpayer pursuant to this section shall not be considered income for the purpose of determining eligibility for or benefit amount of public assistance.
(d) Notwithstanding any other provision of this section, a taxpayer shall not be eligible to receive a credit if:
  (1) The taxpayer does not claim the qualifying child as a dependent on the taxpayer's federal and District income tax returns for that taxable year; or
  (2) The taxpayer was not a resident of the District for the entire calendar year preceding the year in which a claim for this credit is filed.
(e) For the purposes of this section, the term:
  (1) "Base year" means the calendar year beginning January 1, 2026, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of the credit amount or eligibility income threshold amount shall become effective, whichever is later.
  (2) "Consumer Price Index" means the average of the Consumer Price Index for All Urban Consumers for the Washington-Arlington-Alexandria DC-MD-VA-WV Metropolitan Statistical Area (or such successor metropolitan statistical area that includes the District), or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year.
  (3) Cost-of-living adjustment" means an amount, for any calendar year, equal to a dollar amount set forth in this section multiplied by the difference between the Consumer Price Index for the preceding calendar year and the Consumer Price Index for the base year, divided by the Consumer Price Index for the base year.
  (4) "Dependent" shall have the same meaning as set forth under § 152 of the Internal Revenue Code of 1986.
  (5) "Qualifying child" shall have the same meaning as set forth under § 152(c) of the Internal Revenue Code of 1986.
  (6) "Threshold amount" means the adjusted gross income reported on the taxpayer's return in the following amounts:
    (A) For the taxable year beginning January 1, 2026:
      (i) $55,000 in the case of an unmarried individual filing as single, head of household, or qualifying widow(er);
      (ii) $70,000 in the case of married individuals or registered domestic partners filing either jointly or separately on a combined return; or
      (iii) $35,000 in the case of an individual filing as married filing separately.
    (B) For taxable years beginning after December 31, 2026, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $100, rounded down to the next multiple of $100):
      (i) $55,000 in the case of an unmarried individual filing as single, head of household, or qualifying widow(er);
      (ii) $70,000 in the case of married individuals or registered domestic partners filing either jointly or separately on a combined return; or
      (iii) $35,000 in the case of an individual filing as married filing separately.
D.C. Code § 47-1039 — DC Code / Title 47 / Chapter 10 / § 47-1039
§ 47-1039. Veterans of Foreign Wars; lots 38, 20, 19, and 841, square 757 and lot 0001 in square 2709.
Status: in_force

(a) The property situated in square 757 in the City of Washington, District of Columbia, described as lots 38, 20, 19, and 841 owned by the Veterans of Foreign Wars of the United States, is hereby exempt with respect to taxable years beginning on and after July 1, 1959, from all taxation so long as the same is owned and occupied by the Veterans of Foreign Wars of the United States and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(b) The property situated in square 2709 in the District of Columbia, described as lot 0001, owned, occupied, and used by the Bethea-Welch Post 7284, Veterans of Foreign Wars, is hereby exempt from all taxation so long as this property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002 , providing for exemptions of church and school property.
D.C. Code § 47-4802 — DC Code / Title 47 / Chapter 48 / § 47-4802
§ 47-4802. Credit established.
Status: in_force

(a) There is established a District of Columbia low-income housing tax credit.
(b) [Repealed].
(c) [Repealed].
(d) The Department may award District of Columbia low-income housing tax credits to qualified projects or eligible projects in accordance with § 47-4803 .
(e) The total credits available for the Department to award are as follows:
  (1) In Fiscal Year 2025, $8,575,000;
  (2) In Fiscal Year 2026, $8,750,000;
  (3) In Fiscal Year 2027, $8,925,000;
  (4) In Fiscal Year 2028, $9,100,000; and
  (5) In each subsequent fiscal year, 105% of the total credits available for award in the prior fiscal year.
D.C. Code § 47-1812.12 — DC Code / Title 47 / Chapter 18 / § 47-1812.12
§ 47-1812.12. Closing agreements.
Status: repealed

Repealed.
D.C. Code § 47-413 — DC Code / Title 47 / Chapter 4 / § 47-413
§ 47-413. Jeopardy assessment and collection.
Status: repealed

Repealed.
D.C. Code § 47-2207 — DC Code / Title 47 / Chapter 22 / § 47-2207
§ 47-2207. Collection of tax.
Status: repealed

Repealed.
D.C. Code § 47-204 — DC Code / Title 47 / Chapter 2 / § 47-204
§ 47-204. Reimbursement of United States for expenses of United States District Court for the District of Columbia.
Status: repealed

Repealed.
D.C. Code § 47-820.02 — DC Code / Title 47 / Chapter 8 / § 47-820.02
§ 47-820.02. Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules.
Status: in_force

(a) Except as otherwise provided in subsection (b) of this section, the assessed value of resale restricted properties (as defined in subsection (c) of this section) shall be:
  (1) (A) First determined for the year in which the current property owner received the property.
    (B) The base assessment amount shall be the amount paid by the current property owner in exchange for the property, not including:
      (i) Any grants or other amounts received by the property owner from government agencies, housing organizations, and other entities that are not likely to be repaid (absent a violation of the terms of the limitations, encumbrances, or other restrictions attached to the sale); and
      (ii) Any preexisting equity as defined in [ § 42-2801(8A) ], in the case of resale restricted properties subject to [ Chapter 28 of Title 42 ( §  42-2801 et seq.)].
  (2) For subsequent years in which the limitations, encumbrances, or restrictions remain in effect, the property shall be assessed at the base assessment amount, adjusted by the consumer price inflation index for the Washington-Baltimore Metropolitan Area as reported by the Bureau of Labor Statistics, United States Department of Labor.
(b) If the purchase price is not ascertainable or the property has been transferred from a government entity or tax-exempt organization to a property owner without significant consideration, the property shall be assessed taking into account all limitations, encumbrances, and restrictions and shall be assessed in its initial year at a value not to exceed the price the property owner would receive under a sale under the terms of the limitations, encumbrances, and restrictions associated with the property. In any subsequent year in which the limitations, encumbrances, or restrictions remain in effect, the property’s assessed value shall be calculated under subsection (a)(2) of this section.
(c) For the purposes of this section, the term “resale restricted properties” means any properties for which a United States or District of Columbia government entity, or a charitable organization with tax-exempt status under section 501(c)(3) of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 501(c)(3)), directly or indirectly, imposes limitations, encumbrances, or restrictions upon the properties’ subsequent sale or transfer that are intended to preserve or promote the affordability of housing for low- and moderate-income owners, for a period of not less than 5 years.
(c-1) If the grounds of a resale restricted property are owned by a community land trust as defined by § 47-803(1) and are subject to a land lease with the community land trust as the lessor, the assessed value of the grounds shall be based upon the average annual rent over the term of the lease, including renewals, capitalized at a rate of 10%, plus any additional actual consideration payable; except, that the amount to which the rate is applied shall not exceed the fair market value of the real property covered by the interest transferred.
(d) The Mayor shall promulgate rules for the administration of this section within one year of [October 20, 2005].
D.C. Code § 47-2718 — DC Code / Title 47 / Chapter 27 / § 47-2718
§ 47-2718. Public space permits.
Status: in_force

(a) The Mayor of the District of Columbia shall amend from time to time the schedule of fees to be charged by the District of Columbia for the issuance of public space permits for underground excavations, constructing manholes, and connecting sewers, conduits and mains. The Mayor shall amend the schedule by rule to provide for fees in amounts as in his judgment will defray the approximate costs of issuing permits and of performing inspections as may be necessary in connection therewith.
(b) Until the schedule of fees is amended by the Mayor in accordance with subsection (a) of this section, the schedule of fees to be charged by the District of Columbia for the issuance of public space permits for underground excavations, constructing manholes, and connecting sewers, conduits and mains is as follows:
Fuel oil, etc. Fee UNDERGROUND EXCAVATIONS Fuel oil, gasoline and solvent fill pipes $69.00 Fuel oil tanks with curb fills, or residential tanks with curb fills 276.00 Nonresidential tanks with curb fills 291.00 Replacement or repair of fill pipes and repair of tanks 69.00 Replacement of tanks 178.00 MANHOLES (Except transformer), and valves. For 1 house connection and 1 associated necessary manhole when no other work is included in permit. For constructing a single manhole or gas valve without laying conduit or main. For rebuilding a manhole, including any change in the size, shape, depth, or location of conduit made necessary by the work on the manhole. If a manhole is reduced in size, the conduit may be extended to a new wall, or altered slightly in location or depth to conform to the new manhole location without additional charge 42.00 SEWER CONNECTIONS All sewer connections except those to trunk sewers, when part of another job 24.00 Sewer connections to trunk sewers, when part of another job 69.00 All sewer connections except those to trunk sewers, when not included with other work 39.00 Sewer connections to trunk sewers, when not included with other work 85.00 SEWER CONNECTIONS All sewer connections except those to trunk sewers, when part of another job 24.00 Sewer connections to trunk sewers, when part of another job 69.00 All sewer connections except those to trunk sewers, when not included with other work 39.00 Sewer connections to trunk sewers, when not included with other work 85.00 CONDUIT OR MAIN Conduit and manholes, or main and valves 85.00.
D.C. Code § 47-857.14 — DC Code / Title 47 / Chapter 8 / § 47-857.14
§ 47-857.14. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Annual reporting.
Status: in_force

A qualified nonprofit organization that is receiving a real property tax abatement under this section shall file annually with the Mayor and the Office of Tax and Revenue the report required by § 47-1007 and shall include in such report:
(1) A certification that the qualified nonprofit organization:
  (A) Continues to lease or purchase (whichever is applicable) the office space for which the organization was granted the tax abatement;
  (B) Continues to occupy at least 75% of the office space and uses that space for the organization’s stated mission;
  (C) If it leases the office space, continues to lease the office space at the market rate, subject to verification by the Mayor, and net of real estate taxes; and
  (D) If it owns the office space, or the owner of the office space, if the office space is leased by the qualified nonprofit organization, is not receiving any other real property tax abatement for the office space; and
(2) Such other information as may be required by the Mayor pursuant to rule.
D.C. Code § 47-3203 — DC Code / Title 47 / Chapter 32 / § 47-3203
§ 47-3203. Exemptions.
Status: repealed

Repealed.
D.C. Code § 47-2853.10 — DC Code / Title 47 / Chapter 28 / § 47-2853.10
§ 47-2853.10. Staffing and administration.
Status: in_force

(a) The boards established by this subchapter shall be under the administrative control of the Mayor. The Mayor shall be responsible for:
  (1) Promptly issuing and renewing licenses or certificates or registering those persons who meet the standards established by the boards for each regulated profession or occupation of this subchapter, except that where there is a question as to whether an applicant is qualified, that question shall be referred to the appropriate board for resolution. Upon resolution of the question, the Mayor shall promptly take such action as the board determines is appropriate;
  (2) Planning, developing, and maintaining procedures to ensure that the boards receive administrative support, including staff and facilities, sufficient to enable them to perform their responsibilities;
  (3) Providing investigative and inspection services to the boards;
  (4) Arranging for hearings on cases pursuant to guidelines established in § 47-2853.22 when requested to do so by a board, and providing facilities and support personnel to enable the board to hold such hearings, record the proceedings, and issue the resulting opinion;
  (5) Furnishing expert services in noncompliance cases brought in an administrative or court proceeding;
  (6) Providing budgetary and personnel services;
  (7) Maintaining central files of records pertaining to licensure, certification, registration, inspections, investigations, and other matters requested by the boards;
  (8) Providing information to the public concerning regulatory requirements and procedures;
  (9) Publishing and distributing forms and instructions describing regulatory requirements and procedures and other materials as requested by the boards;
  (10) Assisting, supplying, furnishing, and performing other administrative, clerical, and technical support the Mayor determines is necessary or appropriate;
  (11) Making necessary rules relating to the administrative procedures for the regulation of professions and occupations;
  (12) Issuing all rules necessary to implement the provisions of this subchapter;
  (13) Notifying persons or other jurisdictions of the status of a licensee or certificate holder as deemed appropriate by rule or District or federal law; and
  (14) Notifying other jurisdictions of disciplinary action taken against a licensee or certificate holder as required by District or federal law.
(b) In carrying out the administrative responsibilities described in subsection (a) of this section, the Mayor may out-source, by contract in accordance with the procurement laws of the District, any function that can be more efficiently and effectively performed in that manner.
(c) The D.C. Office of Personnel shall set the compensation of support personnel of the boards in accordance with Chapter 6 of Title 1 . The Chief Procurement Officer or his or her designee may enter into contracts for support services for the boards in accordance with Chapter 3 of Title 2 .
(d) The Mayor shall establish fee schedules for all services related to the regulation of occupations and professions. At the time of application for initial licensing, certification or registration, and at the time of application for renewal or for reinstatement of inactive or lapsed licenses, certificates or registration, each applicant shall be notified of, and shall pay, all fees and costs required for licensure, certification, or registration for the occupation or profession. The fee for the regulation of each profession or occupation shall be reasonably related to the cost of administering the licensing, certification or registration, including the cost of testing, processing and issuing the license, certificate or registration, and a proportionate share of the cost of running the board and any hearing procedures and other administrative functions. Fees, whenever possible, shall be comparable to the fees charged in neighboring jurisdictions for a similar license or certification. Application fees paid under this section shall not be refundable, even if the applicant withdraws his or her application for licensure, certification or registration, or is found to be not qualified.
(e) Each board, before March 1 of each year, shall submit a report to the Mayor and the Council of its official acts during the preceding fiscal year.
D.C. Code § 47-317.08 — DC Code / Title 47 / Chapter 3 / § 47-317.08
§ 47-317.08. Compliance and Real Property Tax Administration Fund.
Status: repealed

Repealed.
D.C. Code § 47-134 — DC Code / Title 47 / Chapter 1 / § 47-134
§ 47-134. Establishment of working fund — Maintenance and repair of vehicles.
Status: in_force

The Mayor of the District of Columbia is authorized to establish a permanent working fund, which shall be available without fiscal year limitation, for necessary expenses of maintenance and repair of vehicles of the government of the District of Columbia; and said fund shall be reimbursed, or credited in advance if required by the Director of the Department of Transportation, for the costs of all work performed thereunder.
D.C. Code § 47-1801.02 — DC Code / Title 47 / Chapter 18 / § 47-1801.02
§ 47-1801.02. Applicability of provisions — Taxable years.
Status: in_force

The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.
D.C. Code § 47-1041 — DC Code / Title 47 / Chapter 10 / § 47-1041
§ 47-1041. American Association of University Women; lot 84, square 197.
Status: in_force

The real estate described for assessment and taxation purposes as lot 84 in square 197, in the City of Washington, District of Columbia, owned by the American Association of University Women, Educational Foundation, Incorporated, a District of Columbia corporation, is hereby exempt from all taxation so long as the same is owned, occupied, and used by the American Association of University Women, Educational Foundation, Incorporated, for its educational and other corporate purposes, or is jointly occupied with the American Association of University Women, a Massachusetts corporation organized not for profit, for its educational and other corporate purposes, and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-501 — DC Code / Title 47 / Chapter 5 / § 47-501
§ 47-501. Tax on real and personal property.
Status: in_force

For the purpose of defraying such expenses of the District of Columbia as Congress may from time to time appropriate for, there hereby is levied for each and every fiscal year, a tax at such rate on the real and personal property subject to taxation in the District as will, when added to the other taxes and revenues of the District, produce money enough to enable the District to pay promptly and in full all sums directed by Congress to be paid by the District, and for which appropriation has been duly made; and the Council of the District of Columbia hereby is empowered and directed to ascertain, determine, and fix, annually for real property, and at such times as it may deem necessary for personal property, such rate of taxation as will, when applied as aforesaid, produce the money needed to defray the share of the expenses of the District during the year for which the rate is fixed; provided, that the rate of taxation on personal property levied for any tax year shall apply to succeeding tax years unless the Council acts to ascertain, determine and fix a different rate of taxation thereon in accordance with the provisions of this section; and the Mayor of the District shall, in accordance with existing law, cause all such taxes and revenues to be promptly collected and, when collected, to be daily deposited in the Treasury to the credit of the District for the purposes herein set out. Beginning September 30, 2011, personal property tax shall be reported in the fiscal year in which it is collected.
D.C. Code § 47-1207 — DC Code / Title 47 / Chapter 12 / § 47-1207
§ 47-1207. Improvements of streets about the Capitol.
Status: in_force

In the improvements of streets about the Capitol, the Secretary of the Interior shall assess and collect the cost of all improvements made in front of all private property in the same proportion as charged by the District authorities for the same purpose.
D.C. Code § 47-2911 — DC Code / Title 47 / Chapter 29 / § 47-2911
§ 47-2911. Failure to post or file price list; charging other or greater price; failure to serve any well-behaved person; penalty; enforcement.
Status: in_force

If the proprietor or proprietors, keeper or keepers, of any place or establishment, as aforesaid, shall neglect or refuse to put up printed cards or papers of prices as provided for in § 47-2908 , or shall refuse to send a copy or duplicate to the Assessor as provided in § 47-2909 , or shall place or cause to be placed on said card or paper, or permit to be placed thereon any price or prices other or greater than that for which any article or thing is, or may be, usually and commonly sold or furnished by him, her, or them, or different from or more than is usually or commonly demanded or received therefor by him, her, or them, or by his, her, or their authority or direction, or shall demand or receive in any manner, or under any circumstances, or for any reason or pretence, in person or by any employee or agent, from any person or persons aforesaid, any sum or prices different or greater than is contained on said cards or papers, or than is usually and commonly asked or received for any article or thing kept for sale as aforesaid, or shall refuse or neglect, in person or by his, her, or their employee or agent, directly or indirectly, to accommodate any well-behaved and respectable person as aforesaid in his, her, or their restaurant, eating house, barroom, sample room, ice cream saloon, or soda fountain room, or shall refuse or neglect to sell at the common and usual prices aforesaid in and at his, her, or their restaurant, eating house, barroom, sample room, ice cream saloon, or soda fountain room, to any such person or persons therein at said prices, any article or thing kept therein and in the room or rooms in which such articles or things are ordinarily sold and served or allowed to be eaten or drank, or shall at any time or in any way or manner, or under any circumstances, or for any reason, cause, or pretext, fail, decline, object, or refuse to treat any person or persons aforesaid as any other well-behaved and respectable person or persons are treated at said restaurant, eating house, barroom, sample room, ice cream saloon, or soda fountain room, he, she, or they, on conviction of a disregard or violation of any provision, regulation, or requirement of §§ 47-2908 , 47-2909 , 47-2910 , and 47-2911 or any part of §§ 47-2908 , 47-2909 , 47-2910 , and 47-2911 contained, shall be fined $100, and forfeit his, her, or their license; and it shall not be lawful for any officer of the District to issue a license to any person or persons, or their agent or agents, whose license may be forfeited under the provisions of §§ 47-2908 , 47-2909 , 47-2910 , and 47-2911 for 1 year after such forfeiture; provided, that the provisions of §§ 47-2908 , 47-2909 , 47-2910 , and 47-2911 shall be enforced by information in the Superior Court of the District of Columbia, filed on behalf thereof by its proper attorney or attorneys, subject to appeal to the District of Columbia Court of Appeals in the same manner as is now or may be hereafter provided for the enforcement of the District fines and penalties under ordinances and law.
D.C. Code § 47-2883.01 — DC Code / Title 47 / Chapter 28 / § 47-2883.01
§ 47-2883.01. Bonding of persons engaged in home improvement business; definitions.
Status: in_force

The Council of the District of Columbia is authorized, in connection with the licensing of persons engaged in the home improvement business, whether as principal, agent, salesman, employee, or otherwise, to require the furnishing of bond as a condition to the issuance of such license. For the purposes of this part, the term “home improvement business” means the repair, remodeling, alteration, conversion, or modernization of, or addition to, residential property, all as may be more particularly defined in regulations promulgated by the Council. Such bonding may be required notwithstanding the fact that a person may also be subject to the bonding requirements of any other law.
D.C. Code § 47-351.12 — DC Code / Title 47 / Chapter 3 / § 47-351.12
§ 47-351.12. Public disclosure.
Status: in_force

(a) Except as provided in subsection (b) of this section, all information submitted by a financial institution to the Mayor, or the CFO pursuant to § 47-351.02(c) , shall be available for public inspection and reproduction during regular business hours.
(b) Proprietary financial and commercial information of any financial institution shall be kept confidential.
(c) A breach of confidentiality shall be subject to the penalties set forth in § 47-351.15 .
D.C. Code § 47-2853.221 — DC Code / Title 47 / Chapter 28 / § 47-2853.221
§ 47-2853.221. Transfer of personnel, records, property, and funds.
Status: in_force

(a) The personnel, records, property, and unexpended balances of appropriations and other funds which relate primarily to the functions of the Board of Architecture and the Board of Interior Designers are transferred to the Board of Architecture and Interior Designers established by this subchapter.
(b) The personnel, records, property, and unexpended balances of appropriations and other funds which relate primarily to the functions of the Board of Accountancy are transferred to the Board of Accountancy established by § 47-2853.06 .
(c) The personnel, records, property, and unexpended balances of appropriations and other funds which relate primarily to the functions of the Board of Barber and Cosmetology are transferred to the Board of Barber and Cosmetology established by § 47-2853.06 .
(d) The personnel, records, property, and unexpended balances of appropriations and other funds which relate primarily to the functions of the District of Columbia Plumbing Board, the District of Columbia Refrigeration and Air Conditioning Board, District of Columbia Steam and Other Operating Engineers Board, and the District of Columbia Electrical Board are transferred to the Board of Industrial Trades established by § 47-2853.06 .
(e) The personnel, records, property, and unexpended balances of appropriations and other funds which relate primarily to the functions of the District of Columbia Board of Registration for Professional Engineers are transferred to the Board of Professional Engineering established by § 47-2853.06 .
(f) The personnel, records, property, and unexpended balances of appropriations and other funds which relate primarily to the functions of the Board of Appraisers are transferred to the Board of Real Estate Appraisers established by § 47-2853.06 .
(g) The personnel, records, property, and unexpended balances of appropriations and other funds which relate primarily to the functions of the Real Estate Commission of the District of Columbia are transferred to the Board of Real Estate established by § 47-2853.06 .
D.C. Code § 47-2853.82 — DC Code / Title 47 / Chapter 28 / § 47-2853.82
§ 47-2853.82. Eligibility requirements.
Status: in_force

An applicant for an occupational license as a cosmetologist, cosmetologist-manager, or cosmetologist-owner or any subcategory of specialty cosmetologist, shall establish to the satisfaction of the Board of Barber and Cosmetology that the applicant:
(1) Has passed the examination or examinations required by the Board; and
(2) Meets any other requirements established by rule to ensure that the applicant has had the proper training and is otherwise qualified to practice the occupation, manage a facility where such occupation is performed, own such a facility or teach the occupation.
D.C. Code § 47-1806.09f — DC Code / Title 47 / Chapter 18 / § 47-1806.09f
§ 47-1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification.
Status: in_force

(a) Sections 47-1806.09 through 47-1806.09f shall apply for the income tax years beginning after December 31, 2002.
(b) An eligible resident shall apply for the tax credit under § 47-1806.09a using an application form to be developed by the Office of Tax and Revenue. For tax year 2003, this form shall be developed by the Chief Financial Officer by April 1, 2004.
D.C. Code § 47-1812.04 — DC Code / Title 47 / Chapter 18 / § 47-1812.04
§ 47-1812.04. Duty of Mayor to make return.
Status: in_force

If any person fails to make and file a return at the time prescribed by law or by regulations made under authority of law, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return so made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.
D.C. Code § 47-1080 — DC Code / Title 47 / Chapter 10 / § 47-1080
§ 47-1080. Bolling Air Force Base housing.
Status: in_force

(a) The real property, located in Square 6072, or otherwise at the Bolling Air Force Base, together with the improvements thereon, and any future improvements constructed thereon, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, on real property or the use thereof, so long as the property is used for the purposes of housing military personnel or their families, as contemplated by 10 U.S.C. §§ 2871 through 2885, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(b) The following shall be exempt from all transfer and recordation taxes of, or imposed by, the District:
  (1) The transfer of a leasehold or fee interest in the property, or the improvements thereon, from the United States of America, or any branch of the United States military;
  (2) The recordation of any lease, deed, deed of trust, other security instrument, or financing used for the improvement or construction of military housing and related facilities; and
  (3) The transfer from any entity to the United States government, or any branch of the United States military.
D.C. Code § 47-867 — DC Code / Title 47 / Chapter 8 / § 47-867
§ 47-867. Public charter school real property tax rebate.
Status: in_force

(a) A public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor’s tax on the property if:
  (1) It is liable under the lease for the pro rata share of the tax;
  (2) It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and
  (3) The lessor paid the tax.
(b) The rebate shall be the amount of the portion of the tax paid by the public charter school.
(c) The application shall include:
  (1) A copy of the lease; and
  (2) Documentation the tax has been paid.
(d) If a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.
D.C. Code § 47-1333 — DC Code / Title 47 / Chapter 13A / § 47-1333
§ 47-1333. Sale not subject to procurement.
Status: in_force

Notwithstanding any other law, sale or assignment under this chapter or in furtherance thereof shall not be subject to subchapter I of Chapter 3 of Title 2 .
D.C. Code § 47-1901 — DC Code / Title 47 / Chapter 19 / § 47-1901
§ 47-1901. Imposition of tax.
Status: repealed

Repealed.
D.C. Code § 47-868 — DC Code / Title 47 / Chapter 8 / § 47-868
§ 47-868. Reduced tax liability for certain urban farms.
Status: in_force

(a) Except as provided in subsection (b) of this section, if real property is used as an urban farm, then 90% of the real property tax otherwise levied pursuant to [§ 47-811] on the portion of the real property exclusively in use as an urban farm shall be abated for each real property tax year that such portion of the real property is used as an urban farm; provided, that if an urban farm is located on or in an improvement to real property, the abatement shall be applied only to the real property tax otherwise levied pursuant to [§ 47-811] on the portion of the improvement in use as an urban farm, as computed under subsection (a-1) of this section.
(a-1) (1) In the case of an urban farm located in an improvement to real property not exclusively used for urban farming, the portion of the improvement in use as an urban farm shall be computed by dividing the square footage of the portion of the improvement used for urban farming by the gross building area of the improvement.
  (2) In the case of an urban farm located on an improvement to real property not exclusively used for urban farming, the portion of the improvement in use as an urban farm shall be computed by dividing the square footage of the portion of the improvement used for urban farming by the total square footage of the improvement, which shall be computed as the sum of the gross building area of the improvement and the roof area.
(b) (1) An abatement permitted under this section shall not exceed the tax liability for the entire parcel of real property on which the urban farm is located, taking into account any other applicable abatements, exemptions, or reductions.
  (2) If real property is put to use as an urban farm at some time other than at the beginning of the tax year, the 90% tax abatement provided for in subsection (a) of this section shall be pro-rated according to the portion of the real-property tax year that the real property is in use as an urban farm, notwithstanding any other provision of this section.
  (3) No abatement under this section shall exceed $20,000 per parcel of real property, per tax year.
  (4) No abatement shall be permitted for an abutting parcel of real property with common or related ownership that is not in use as an urban farm.
  (5) If the amount of tax to be abated for any half tax year for all properties certified under subsection (f)(1) of this section exceeds the total amount of funds available as certified under subsection (f)(2) of this section, the available funds shall be allocated pro rata among all properties certified under subsection (f)(1) of this section.
(c) The abatement described in subsection (a) of this section may be apportioned between semiannual installments of tax.
(d) (1) To be eligible to apply for an abatement under this section, an applicant shall submit a proposed annual planting plan to the Department of Energy and Environment ("Department") for approval.  The annual planting plan may include season-appropriate uses of an urban farm, such as providing cover crops, a bee hive, or growing seedlings in a greenhouse.
  (2) After an applicant submits a proposed annual planting plan, the Department shall have 30 calendar days during which to determine eligibility for an abatement under this section.  If no objection is made within 30 calendar days of submission, the annual planting plan shall be considered approved.
  (3) Once approved, the applicant shall submit an annual planting plan for approval pursuant to this subsection at the beginning of each fiscal year and shall provide the annual planting plan in the event of an audit.
  (4) The Department may establish additional requirements for eligibility by rulemaking or by publication on its website.
(e) (1) A real property owner requesting a tax abatement under this section shall apply for and provide documentation supporting the tax abatement claim in the form and manner prescribed by the Department pursuant to rules established under subsection (h) of this section.
  (2) A real property owner receiving a tax abatement under this section shall make such reports concerning the use of property as may be prescribed by the Department pursuant to rules established under subsection (h) of this section.
  (3) A property owner denied an abatement under this section shall have the appeal rights provided by [§ 47-1009] .
(f) (1) The Department shall certify semiannually to the Office of Tax and Revenue ("OTR"), in a form and medium prescribed by OTR, each property or portion thereof eligible to receive a real property tax abatement pursuant to this section, as well as the period of time for which the property is eligible for a tax abatement under this section.
  (2) The certification required by paragraph (1) of this subsection shall be accompanied by a statement from the Department specifying the amount of funds available under [ [§ 48-402.02] ], for real property tax abatements for the properties identified pursuant to paragraph (1) of this subsection.
  (3) Before certifying that a property is eligible for a real property tax abatement pursuant to this section, the Department shall ensure, at a minimum, that:
    (A) (i) If the urban farm grows produce in the site soil of the real property, the soil on the real property has been tested and found to be substantially free of contamination and safe for use in the growth of produce fit for human consumption; or
      (ii) If the urban farm does not grow produce in the site soil of the property but instead uses, for example, raised beds, greenhouses, or hydroponic towers, the property owner ensures that produce does not come into contact with the site soil; and
    (B) The real property was in use as an urban farm continuously throughout the abatement period pursuant to an approved annual planting plan.
(g) For the purposes of this section, the terms "urban farm", "substantially free of contamination", and "produce" shall have the same meaning as provided in [ [§ 48-401] ].
(h) The Mayor, pursuant to [ [subchapter I of Chapter 5 of Title 2] ], may issue rules to implement the provisions of this section.
D.C. Code § 47-2606 — DC Code / Title 47 / Chapter 26 / § 47-2606
§ 47-2606. Annual statements; filing fee.
Status: in_force

Each of such companies shall file an annual statement, in the form prescribed by the Superintendent, before March 1 of each year, of its operations for the year ending December 31 immediately preceding. Such statement shall be verified by oath of the president and secretary or in their absence by 2 other principal officers. The fee for filing said statement shall be $50 and payment thereof shall be collected by the Superintendent and made payable to the District of Columbia.
D.C. Code § 47-3919 — DC Code / Title 47 / Chapter 39 / § 47-3919
§ 47-3919. Rulemaking authority.
Status: in_force

The Mayor shall issue rules to carry out the provisions of this act in accordance with § 2-505 .
D.C. Code § 47-4506 — DC Code / Title 47 / Chapter 45 / § 47-4506
§ 47-4506. Implementation of the Program.
Status: in_force

(a) The Chief Financial Officer shall implement the Program through use of one or more financial organizations as account depositories and managers. Under the Program, individuals may establish accounts directly with an account depository.
(b) The Chief Financial Officer shall solicit proposals from financial organizations to act as account depositories or managers of the Program. The Chief Financial Officer shall promulgate regulations that establish a procedure to, from time to time, review the method by which financial organizations are selected. Financial organizations submitting proposals shall describe the investment instrument which will be used in accounts. The Chief Financial Officer may select as account depositories or managers one or more financial organizations that demonstrate the most advantageous combination, both to potential program participants and the District of Columbia, from among the following factors:
  (1) Financial stability and integrity of the financial organization;
  (2) The safety of the investment instrument being offered;
  (3) The ability of the investment instrument to track increasing costs of higher education;
  (4) The ability of the financial organization to satisfy recordkeeping and reporting requirements;
  (5) The financial organization’s plan for promoting the Program and the investment it is willing to make to promote the Program;
  (6) The fees, if any, proposed to be charged to persons for opening accounts;
  (7) The minimum initial deposit and minimum contributions that the financial organization will require;
  (8) The ability of banking organization to accept electronic withdrawals, including payroll deduction plans; and
  (9) Other benefits to the District of Columbia or its residents included in the proposal, including fees payable to the District of Columbia to pay the expenses of the operation of the Program.
(c) Repealed.
(d) A management contract shall include terms requiring the financial organization to:
  (1) Take any action required to keep the Program in compliance with requirements of § 47-4503 and not to take any action which would disqualify the Program as a qualified state tuition plan under § 529 of the Internal Revenue Code;
  (2) Keep adequate records of each account, keep each account segregated from each other account, and provide the Chief Financial Officer with the information necessary to prepare the statements required by § 47-4503 .
  (3) Compile information contained in statements provided to account owners;
  (4) If there is more than one program manager, provide the Chief Financial Officer with the information necessary to determine compliance with § 47-4503 .
  (5) Provide the Chief Financial Officer, or its designee, access to the books and records of the program manager to the extent needed to determine compliance with the contract;
  (6) Hold all accounts for the benefit of the account owner;
  (7) Be audited at least annually by a firm of certified public accountants;
  (8) Provide the Chief Financial Officer with copies of all regulatory filings and reports made by the financial organization during the term of the management contract or while it is holding any accounts, other than confidential filings or reports that will not become part of the Program. The program manger [manager] shall make available for review by the Chief Financial Officer the results of any periodic examination of the manager by a federal banking, insurance, or securities commission, except to the extent the report may not be disclosed under applicable law or the rules of the commission; and
  (9) Ensure that any description of the Program, whether in writing or through the use of other media, is consistent with the marketing plan developed by the Chief Financial Officer.
(e) The Chief Financial Officer may provide that an audit may be conducted of the operations and financial positions of the program depository or manager at any time if the Chief Financial Officer has reason to be concerned about the financial position, the recordkeeping practices, or the status of accounts of the program depository and manager.
(f) During the term of a contract with a program manager, the Chief Financial Officer shall conduct an examination of the manager and its handling of accounts. The examination shall be conducted at least biennially if the manager is not otherwise subject to periodic examination by the Mayor, the Federal Deposit Insurance Corporation, or other similar entity.
(g) If selection of a financial organization as a program manager or depository is not renewed, after the end of its term:
  (1) No new accounts may be placed with the financial organization;
  (2) Accounts previously established and held in investment instruments at the financial organization shall be terminated;
  (3) If accounts are not terminated, additional contributions may be made to the accounts; and
  (4) Existing accounts held by the depository shall remain subject to all oversight and reporting requirements established by the Chief Financial Officer.
(h) If the Chief Financial Officer terminates a financial organization as a program manager or depository, the Chief Financial Officer shall cause the accounts to be transferred to another financial organization that is selected as a program manager or depository and into investment instruments as similar to the original instruments as possible.
(i) The Chief Financial Officer:
  (1) Shall preserve, invest, and expend the assets of the Program solely for the purposes of this chapter; and
  (2) Shall not loan, transfer, or use the assets of the Program for any other purpose than as provided in this chapter.
D.C. Code § 47-1350 — DC Code / Title 47 / Chapter 13A / § 47-1350
§ 47-1350. Certificate of sale — recording.
Status: in_force

The purchaser may record the certificate of sale and the assignee may record the assignment of the certificate of sale in the Recorder of Deeds.
D.C. Code § 47-3801.01 — DC Code / Title 47 / Chapter 38 / § 47-3801.01
§ 47-3801.01. Expansion of supermarket investment areas.
Status: in_force

(a) If the Mayor determines that there is an area that warrants investment pursuant to this chapter that is not an eligible area, as defined by § 47-3801(1D) , the Mayor shall prepare a plan describing the area, geographically and otherwise, along with a detailed rationale for extending the tax incentives provided for by this chapter , a fiscal impact statement, and an explication of the benefits to be derived for the area and the District as a whole.
(b) The Mayor shall transmit the plan to the Council, with a proposed resolution for a 45-day period of review, excluding days of Council recess. If the Council does not approve or disapprove the plan, in whole or in part, by resolution within this 45-day review period, the plan shall be deemed approved, and the area described in the plan shall be considered an eligible area for purposes of this chapter .
D.C. Code § 47-115 — DC Code / Title 47 / Chapter 1 / § 47-115
§ 47-115. Deputy Disbursing Officer and assistant disbursing officers — Liability for misconduct; bond.
Status: in_force

The Deputy Disbursing Officer and the several assistant disbursing officers shall each be subject, for his official misconduct, to all liabilities and penalties prescribed by law in like cases for the Disbursing Officer, District of Columbia; and the Deputy Disbursing Officer and each assistant disbursing officer shall give bond to the United States for the benefit of the United States, the District of Columbia, the Mayor of the District of Columbia, and the Disbursing Officer, District of Columbia, conditioned for the faithful performance of the duties of each of their offices in the disbursing and accounting, according to law, for all moneys of the United States and of the District of Columbia that may come into his hands, which bond shall be in the amount required by the Council of the District of Columbia, but to be not less than $25,000, and to be subject to approval by the Mayor and the Secretary of the Treasury and to be filed in the office of the Secretary of the Treasury.
D.C. Code § 47-1809.05 — DC Code / Title 47 / Chapter 18 / § 47-1809.05
§ 47-1809.05. Tax on estates and trusts — Net income.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual, except that:
(1) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant which is to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether distributed to them or not. Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under paragraph (2) of this section in the same or any succeeding taxable year;
(2) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income of the legatee, heir, or beneficiary;
(3) There shall be allowed as a deduction, in lieu of a charitable contribution, any part of the gross income, without limitation, which, pursuant to the terms of the will or deed creating a trust, is during the taxable year paid or permanently set aside for the purposes and in the manner provided in the governing instrument creating the trust; and
(4) [Repealed].
(5) There shall be allowed to a trust a credit against net income of $100.
D.C. Code § 47-1916 — DC Code / Title 47 / Chapter 19 / § 47-1916
§ 47-1916. Executor to file copy of federal return with Assessor.
Status: repealed

Repealed.
D.C. Code § 47-5103 — DC Code / Title 47 / Chapter 51 / § 47-5103
§ 47-5103. District of Columbia shared responsibility payments.
Status: in_force

(a) If a taxpayer who is an applicable individual, or an applicable individual for whom the taxpayer is liable under subsection (b) of this section, fails to meet the requirement of § 47-5102(a) for one or more months, the taxpayer shall pay a District shared responsibility payment for tax years beginning after December 31, 2018. Subject to subsections (b) and (c) of this section, the District shared responsibility payment shall be the same as the Federal shared responsibility payment under section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A) as in effect on December 15, 2017, and its implementing regulations as in effect on December 15, 2017.
(b) (1) If a District shared responsibility payment is imposed for any month on an individual who is a dependent of a taxpayer during the taxable year, the taxpayer shall be liable for the shared responsibility payment.
  (2) If a District shared responsibility payment is imposed for any month on an individual who files a joint return for the taxable year, the individual and the spouse of the individual shall be jointly liable for the shared responsibility payment.
(c) (1) The rules for determining the District shared responsibility payment shall be determined under this chapter and rules issued or incorporated pursuant to § 47-5109 .
  (2) The maximum amount of the District shared responsibility payment shall be determined using the District's average premium for bronze-level plans rather than the national average premium for bronze-level plans.
  (3) The Authority shall annually publish on its website the District shared responsibility maximum payment amount before September 30 of the taxable year.
  (4) If a taxpayer is subject to both the District shared responsibility payment and the federal shared responsibility payment under section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A) for a taxable year, the amount of the taxpayer's District shared responsibility payment shall be reduced, but not below zero, by the amount of the taxpayer's federal shared responsibility payment.
D.C. Code § 47-2885.23 — DC Code / Title 47 / Chapter 28 / § 47-2885.23
§ 47-2885.23. Effect of part on prior regulations.
Status: in_force

The provisions of this part supplement all other regulations and laws applicable in the District of Columbia. Regulations heretofore in effect in the District of Columbia which are inconsistent with the provisions of this part are hereby superseded with respect to matters covered by this part.
D.C. Code § 47-1808.02 — DC Code / Title 47 / Chapter 18 / § 47-1808.02
§ 47-1808.02. Tax on unincorporated businesses — Definitions.
Status: in_force

For purposes of this subchapter, the term:
(1) “Taxable income” means the amount of net income derived from sources within the District, within the meaning of §§ 47-1810.01 to 47-1810.03 , in excess of the exemption granted under § 47-1808.04 ; provided, that taxable income shall not include the gross income of a qualified community development entity, as defined in section 45D(c)(1) of the Internal Revenue Code of 1986, that has received an allocation or suballocation of new markets tax credits pursuant to section 45D(f) of the Internal Revenue Code of 1986, but only to the extent that the gross income is derived from one or more qualified low-income community investments, as defined in section 45D(d)(1) of the Internal Revenue Code of 1986. Taxable income shall include gain from the sale or other disposition of any assets, including tangible assets and intangible assets, including real property and interests in real property, in the District, even when such a sale or other disposition results in the termination of an unincorporated business.
(2) “Taxable period” means a taxable year, or a portion of a taxable year.
D.C. Code § 47-4313 — DC Code / Title 47 / Chapter 43 / § 47-4313
§ 47-4313. Examinations of books and records.
Status: in_force

For the purpose of ascertaining the correctness of any return required to be made by this title, making a return where none has been made, determining the liability of any person or real property for any District of Columbia tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or equity of any transferee or fiduciary of any person in respect of any District of Columbia revenue tax, collecting any such liability, or inquiring into any offense connected with the administration or endorsement of the District of Columbia revenue law, the Mayor or any authorized officer or employee of the Office of Tax and Revenue may:
(1) Examine any books, papers, records, or other data which may be relevant or material to such inquiry; or
(2) Take such testimony of the person concerned, under oath, as may be relevant to such inquiry.
D.C. Code § 47-2885.03 — DC Code / Title 47 / Chapter 28 / § 47-2885.03
§ 47-2885.03. General prohibitions.
Status: in_force

(a)-(c) Repealed.
(d) It shall be unlawful for any person to operate, maintain, open or establish a pharmacy within the District of Columbia without first having obtained a license or registration from the Mayor.
(e) Repealed.
(f) It shall be unlawful for any establishment or institution, or any part thereof, that does not provide services of the practice of pharmacy, as defined within this part, to use or have upon it, or displayed within it, or affixed to or used in connection with it, a sign bearing the word or words “pharmacy,” “apothecary,” “drugstore,” “druggist,” or any word or words of similar or like import which would tend to indicate that the practice of pharmacy is being conducted in the establishment or institution.
D.C. Code § 47-2887.18 — DC Code / Title 47 / Chapter 28 / § 47-2887.18
§ 47-2887.18. Relation to Electronic Signatures in Global and National Commerce Act.
Status: in_force

This part modifies, limits, or supersedes the Electronic Signatures in Global and National Commerce Act, approved June 30, 2000 (114 Stat. 467; 5 U.S.C. § 7002) ("Act"), but does not modify, limit, or supersede section 101(c) of that Act, 15 U.S.C. § 7001(c), or authorize electronic delivery of any of the notices described in section 103(b) of that Act, 15 U.S.C. § 7003(b).
D.C. Code § 47-1305 — DC Code / Title 47 / Chapter 13 / § 47-1305
§ 47-1305. Real property tax assignment; sale and transfers — Applicability of changed interest rates.
Status: repealed

Repealed.
D.C. Code § 47-421 — DC Code / Title 47 / Chapter 4 / § 47-421
§ 47-421. Interest.
Status: repealed

Repealed.
D.C. Code § 47-212 — DC Code / Title 47 / Chapter 2 / § 47-212
§ 47-212. Items included in annual estimates — Expenses of Water Department.
Status: in_force

It shall be the duty of the Mayor to include in the annual estimates of the District of Columbia estimates of the expenses of the Water Department.
D.C. Code § 47-1222 — DC Code / Title 47 / Chapter 12A / § 47-1222
§ 47-1222. Assessment on hospitals.
Status: repealed

Expired.
D.C. Code § 47-905 — DC Code / Title 47 / Chapter 9 / § 47-905
§ 47-905. Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience.
Status: repealed

Repealed.
D.C. Code § 47-311 — DC Code / Title 47 / Chapter 3 / § 47-311
§ 47-311. Estimate of expenditures by Mayor.
Status: in_force

The Mayor shall, within 10 days of receipt of a request of the chairperson of a Council committee (excluding Saturdays, Sundays and legal holidays), estimate the cost of all expenditures to be incurred by the District of Columbia government under permanent legislation to be adopted by the Council. Within 30 days of the effective date of this section, the Mayor shall adopt standards by which to make such determinations and shall submit such standards to the Council for its disapproval in whole or in part within 30 days of receipt.
D.C. Code § 47-1818.05 — DC Code / Title 47 / Chapter 18 / § 47-1818.05
§ 47-1818.05. Council approval of city-wide business activity strategy agreements.
Status: in_force

(a) (1) Within 180 days of the effective date of this subchapter, the Mayor shall submit each BAS agreement, along with proof of the certification required by § 47-1818.04(a) , to the Council for its approval.
  (2) If no proposed resolution of disapproval is filed with the Secretary to the Council within 14 days of the receipt by the Council of the BAS agreement, the BAS agreement shall be deemed approved.
  (3) If a proposed resolution of disapproval is filed with the Secretary to the Council within 14 days of receipt by the Council of the BAS agreement, the Council may approve or disapprove the BAS agreement by resolution within 30 days of the receipt of the BAS agreement. If the Council neither affirmatively approves or disapproves the BAS agreement within 30 days of the receipt by the Council of the BAS agreement, the BAS agreement shall be deemed approved.
(b) Notwithstanding the requirements of this section, an abatement provided pursuant to § 47-1818.02 shall not be contingent upon the Council approval, or disapproval, of the BAS agreement.
D.C. Code § 47-377 — DC Code / Title 47 / Chapter 3 / § 47-377
§ 47-377. Financial obligations of District.
Status: in_force

The Mayor is authorized to establish such systems as may be required for the accounting and certification of financial obligations of the District of Columbia government and may, through delegations and designations of District government officials and agencies (identified by name in the District of Columbia Register prior to such delegation or designation), provide for the decentralized audit and approval before payment of bills, invoices, payrolls, and other evidence of claims, demands, or charges against the District of Columbia government.
D.C. Code § 47-1044 — DC Code / Title 47 / Chapter 10 / § 47-1044
§ 47-1044. American Institute of Architects Foundation.
Status: in_force

(a) Subject to the provisions of subsection (b) of this section, the following property in the District of Columbia owned by the American Architectural Foundation, Incorporated, a nonprofit corporation organized and existing under the laws of the State of New York, shall be exempt from taxation by the District of Columbia:
  (1) The real property (including the improvements thereon known as the Octagon House) which is described as lot 36 in square 170; and
  (2) The furniture, furnishings, and other personal property located in any improvements on such real property.
(b) (1) The property described in subsection (a) of this section shall be exempt from taxation by the District of Columbia so long as:
    (A) That property is owned by the Foundation referred to in subsection (a) of this section and is used in carrying on its purposes and activities, except as provided in subparagraph (B)(ii) of this paragraph, and is not used for any commercial purposes; and
    (B) The Octagon House is:
      (i) Maintained by that Foundation as a historical building to be preserved for its architectural and historical significance; and
      (ii) Accessible to the general public for payment of a reasonable fee at such reasonable hours and under such regulations as may, from time to time, be prescribed by that Foundation.
  (2) The provisions of § 47-1005 shall apply with respect to the property made exempt from taxation by this section, and the Foundation shall make the reports required by § 47-1007 and shall have the appeal rights provided by § 47-1009 .
(c) This section shall apply with respect to taxable years beginning after June 30, 1969.
D.C. Code § 47-1806.09 — DC Code / Title 47 / Chapter 18 / § 47-1806.09
§ 47-1806.09. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions.
Status: in_force

For the purposes of §§ 47-1806.09 through 47-1806.09f , the term:
(1) (A) “Area median income” means:
    (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development;
    (ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons;
    (iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons;
    (iv) For a household of one person, 70% of the area median income for a household of 4 persons;
    (v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4).
  (B) Any percentage of household income referenced in §§ 47-1806.09 through 47-1806.09e (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers. A determination required by this subparagraph shall be calculated for the fiscal year ending in the tax year for which the credit is claimed.
(2) “Eligible residence” means a real property receiving the homestead deduction under § 47-850 or a unit within a cooperative housing association for which the cooperative housing association is receiving the homestead deduction under § 47-850.01 .
(3) “Eligible resident” means a resident, as defined in § 47-1801.04(17) , who:
  (A) (i) Owns an eligible residence as his principal place of residence and has resided in the eligible residence for at least 7 consecutive years immediately prior to the last day of the tax year; or
    (ii) Is a shareholder or member of a cooperative housing association, occupies by right an eligible residence by reason of his ownership of a stock or membership certificate, proprietary lease, or other evidence of membership in the cooperative housing association, and has resided in the eligible residence as his or her principal place of residence for at least 7 consecutive years immediately prior to the last day of the tax year; and
  (B) Has a household income equal to or less than 50% of the area median income.
(4) “Household income” means the total “adjusted gross income”, as defined in § 47-1803.02(b) , of every member of the household.