D.C. Code § 47-1803.02 — DC Code / Title 47 / Chapter 18 / § 47-1803.02
§ 47-1803.02. Gross income — Items included and excluded; “adjusted gross income” defined.
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) Gross income. — The words “gross income” shall have the same meaning as defined in § 61 of the Internal Revenue Code of 1986. In addition to the items specifically included or excluded by reference to § 61(b) of the Internal Revenue Code of 1986, the following items shall also be included or excluded in the computation of District gross income:
  (1) (A) For taxpayers other than individuals, estates, and trusts, interest upon the obligations of a state, territory of the United States, or any political subdivision thereof, but not including the District, shall be included in the computation of District gross income.
    (B) (i) For tax years ending before January 1, 2025, individuals, estates, and trusts shall not, and shall not have been required to, include interest on the obligations of the District of Columbia, a state, a territory of the United States, or any political subdivision thereof, in the computation of District gross income.
      (ii) For tax years beginning after December 31, 2024, individuals, estates, and trusts:
        (I) Shall not, and shall not have been required to, include interest on the obligations of the District of Columbia or bonds issued by DC Water, the Washington Metropolitan Area Transit Authority, and the District of Columbia Housing Finance Agency in the computation of District gross income.
        (II) Shall include interest upon the obligations of a state or any political subdivision thereof, but not including obligations of the District of Columbia or bonds issued by DC Water, the Washington Metropolitan Area Transit Authority, and the District of Columbia Housing Finance Agency, in the computation of District gross income.
    (C) Nothing in this paragraph shall be construed as repealing or limiting the provisions of § 9-921 .
  (1A) Repealed.
  (1B) For taxable years beginning after December 31, 2024, individuals, estates, and trusts who did not elect to itemize shall include any income deducted or otherwise excluded pursuant to § 170(p) of the Internal Revenue Code of 1986 for that taxable year.
  (1C) For taxable years beginning after December 31, 2024, individuals, estates and trusts shall include any income or gain excluded from their federal gross income pursuant to § 1202(a) of the Internal Revenue Code of 1986 for that taxable year.
  (2) The following items shall be excluded in the computation of District gross income:
    (A) After January 23, 1983, interest and dividend income on obligations or securities of the United States, or its agencies or instrumentalities, to the extent that this income is included in federal gross income.
    (B) The amount of any income or gain included in the taxpayer’s federal gross income for the taxable year to the extent that it was included as income or gain in an income or franchise tax return filed by:
      (i) The taxpayer with the District for any taxable year beginning prior to January 1, 1982; or
      (ii) An individual by reason of whose death the taxpayer acquired the right to receive the income or gain.
    (C) The amount of any trust distribution to the taxpayer included in his federal gross income for the taxable year to the extent that such amount was previously taxed to the trust by the District.
    (D) In the case of any person entitled to the distributive share of a trade or business net income that is from an unincorporated business as defined in § 47-1808.01 , an amount equal to the pro rata distributive share, to the extent that portion of the distributive share so excluded is directly or indirectly reported by and taxed against any person under the provisions of this chapter.
    (E) Any state or local income tax refund included in federal gross income.
    (F) Income received or, in the case of a taxpayer reporting on an accrual basis, income accrued when the taxpayer was not a resident of the District.
    (G) Income of any kind to the extent required by any treaty obligation of the United States, including reciprocal agreements between the United States and other countries relating to the taxability of their respective airlines and ships under foreign flag owned by foreign corporations.
    (H) In the case of an International Banking Facility the gross income to the parent depository institution resulting from any IBF time deposit or any IBF loan; provided, however, that no expense or loss attributable to such income shall be allowed as a deduction under any other provision of this chapter, and; provided, further, that this exclusion from gross income shall not include any amount derived by an International Banking Facility from IBF time deposits or IBF loans if the loan or deposit of funds is secured by a mortgage, deed of trust, or other lien upon real property located within the District of Columbia.
    (I) Income derived from the sale of tangible personal property to the United States by corporations and unincorporated businesses having their principal places of business located outside the District, which property is delivered from places outside the District for use outside the District; provided, however, that the taxpayer shall furnish to the Mayor a statement in writing of the amount of gross sales so made and, if required by the Mayor, a list of the names of the agencies of the United States through which such property was sold.
    (J) Dues and initiation fees in the case of any club organized and operated exclusively for pleasure and recreation, no part of the net earnings of which inures to the benefit of any private individual or shareholder. As used in this subparagraph, the term “dues” means only sums paid or incurred by members on a monthly, quarterly, annual, or other periodic basis for the privilege of being members of such club and any pro rata assessment made against the members as such. The term “dues” does not include any sums paid or incurred by members or their guests for food, beverages, or other tangible personal property purchased or for the use of the club’s social, athletic, sporting, and other facilities. The term “initiation fees” includes any payment, contribution, or loan, required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or indebtedness.
    (K) The amount of any compensation deferred under the employee deferred compensation program pursuant to § 47-3601 ; provided, that the amount of any such compensation or any income attributable to the amount of compensation so deferred shall be includable in gross income for the taxable years in which such compensation or other income is paid or otherwise made available to the employee or other beneficiary.
    (L) Social security and tier 1 railroad retirement benefits subject to taxation under § 86 of the Internal Revenue Code of 1986.
    (M) Certain disability income payments excludable under § 105(d) of the Internal Revenue Code of 1986 before the enactment of the Social Security Amendments of 1983 (26 U.S.C. § 86).
    (N) (i) Pension, military retired pay, or annuity income received from the District of Columbia or the federal government by persons who are 62 years of age or older by the end of the taxable year, except that the exclusion shall not exceed the lesser of $3,000 or the actual amount of the pension, military retired pay, or annuity received during the taxable years; provided, that the pension, military retired pay, or annuity is otherwise subject to taxation under this chapter; provided further, that this sub-subparagraph shall apply for taxable years beginning before January 1, 2015.
      (ii) Survivor benefits received from the District of Columbia or the federal government by persons who are 62 years of age or older by the end of the taxable year.
    (O) Repealed.
    (P) In the case of any person entitled to a share in the income of any corporation which is an S corporation as defined in section 1361(a) of the Internal Revenue Code of 1986, an amount equal to the pro rata share of the income, to the extent that the portion of the income so excluded is directly or indirectly reported by and taxed against any person under the provisions of this chapter.
    (Q) Repealed.
    (R) A relocation payment received under section 205 or 206 of the Housing Act of 2001 [ § 42-2851.05 or § 42-2851.06 ].
    (S) The proceeds from the sale of, or the use of a transferred, tax credit under § 47-1806.08c [repealed].
    (T) Homeownership assistance received by the eligible employee through a certified employer-assisted home purchase program, as those terms are defined in § 47-1807.07 , and used for the purchase of a qualified residential real property.
    (U) The amount received by a claimant, excluding backpay (as defined in § 47-1806.10(3) [ § 47-1806.10(a)(3) ]), frontpay (as defined in § 47-1806.10(5) [ § 47-1806.10(a)(5) ]), or punitive damages, whether by agreement (as reasonably allocated) or suit and whether as a lump sum or periodic payments, on account of a claim of unlawful discrimination.
    (V) Income derived from any source, not to exceed $10,000, for a person who has been determined to have a permanent and total disability by the Social Security Administration, is receiving Supplemental Security Income or Social Security Disability, is receiving railroad retirement disability benefits, or is receiving federal or District of Columbia government disability payments; and, whose household adjusted gross income, as defined in § 47-863(a)(2) , is less than $100,000.
    (W) The amount of any health care insurance premium paid by an employer for a non-employee domestic partner, as the term “domestic partner” is defined in § 32-701(3) .
    (X) Loans awarded and subsequently forgiven under [ part F of subchapter IV of Chapter 3 of Title 1 ].
    (Y) Fees retained by a retail establishment under [ § 8-102.03(b)(1) ].
    (Z) Computations of discharge of indebtedness income under section 108(i) of the Internal Revenue Code of 1986.
    (AA) The amount received by a taxpayer pursuant to § 8-1774.09 .
    (BB) The amount received by a taxpayer from the following programs, whose funding is authorized by [ § 8-152.02 ]:
      (i) RiverSmart Communities: Demonstration Program;
      (ii) RiverSmart Homes Incentive Program;
      (iii) RiverSmart Homes Rebate Program; or
      (iv) RiverSmart Rooftops Greenroof Rebate Program.
    (CC) The amount received by a taxpayer pursuant to [§ 7-551.01] .
    (DD) The amount received by a taxpayer from the Home Composting Incentive Program pursuant to [§ 8-1031.12a] .
    (EE) [Repealed].
    (FF) The amount received by a taxpayer pursuant to § 7-2831(b) .
    (GG) Small business loans awarded and subsequently forgiven under section 7A of the Small Business Act, approved March 27, 2020 (134 Stat. 297; 15 U.S.C. § 636m).
    (HH) Public health emergency small business grants awarded pursuant to section 2316 of the Small and Certified Business Enterprise Development and Assistance Act of 2005, effective June 24, 2021 (D.C. Law 24-9; 68 DCR 6913) [Expired].
    (II) Public health emergency grants authorized pursuant to [§ 1-309.13(m)(1)] .
    (JJ) Cash assistance for excluded workers given pursuant to grants awarded by the Washington Convention and Sports Authority after taxable year ending December 31, 2019, and ending before January 1, 2024.
    (KK) For tax years beginning after December 31, 2020, public health emergency response grants issued pursuant to section 5b of the District of Columbia Public Act of 1980, effective June 24, 2021 (D.C. Law 24-9; D.C. Official Code § 7-2304.02) [Expired], or successor law.
    (LL) For taxable years beginning after December 31, 2020, unemployment insurance benefits provided by the District or any other state, including:
      (i) District-funded benefits paid pursuant to [subchapter I of Chapter 1 of Title 51] or a similar program in another state, including any extension of such benefits;
      (ii) Fully or partially federally funded benefits paid pursuant to temporary or permanent unemployment benefits programs, including Federal Pandemic Unemployment Compensation provided for by section 2104 of Division A of the Coronavirus Aid, Relief, and Economic Security Act, approved March 27, 2020 (134 Stat. 318; 15 U.S.C. § 9023); and
      (iii) Benefits paid pursuant to special programs, including Disaster Unemployment Assistance provided for by section 410 of the Disaster Relief Act of 1974, approved May 22, 1974 (88 Stat. 156; 42 U.S.C. § 5177), or Pandemic Unemployment Assistance provided for by section 2102 of Division A of the Coronavirus Aid, Relief, and Economic Security Act, approved March 27, 2020 (134 Stat. 313; 15 U.S.C. § 9021), to individuals who do not qualify for regular unemployment insurance benefits.
    (MM) Grants issued pursuant to [§ 1-328.04(h)(1)(A)] .
    (NN) The following grants made by the Deputy Mayor for Planning and Economic Development, as authorized by [§ 1-328.04] :
      (i) Small business rent relief grants awarded pursuant to [§ 1-328.04(l)] ;
      (ii) Grants awarded to the DC Center for the LQBT Community pursuant to [§ 1-328.04(m)] ;
      (iii) Large company grants awarded pursuant to [§ 1-328.04(n)] ;
      (iv) Local food access grants awarded pursuant to [§ 1-328.04(o)] ;
      (v) Guaranteed income pilot program grants awarded pursuant to [§ 1-328.04(p)] ;
      (vi) Grants awarded to Community Development Financial Institutions or Minority Depository Institutions pursuant to [§ 1-328.04(q)] ;
      (vii) Equity growth impact grants awarded pursuant to [§ 1-328.04(r)] ;
      (viii) Great Streets program grants awarded pursuant to [§ 1-328.04(s)] ;
      (ix) Bridge Fund recovery and special events support grants awarded pursuant to [§ 1-328.04(t)] ;
      (x) Small and medium business recover and growth program grants awarded pursuant to [§ 1-328.04(u)] ; and
      (xi) Equity impact enterprise commercial property acquisition grants awarded pursuant to [§ 1-328.04(v)] .
    (OO) COVID-19 hotel recovery grants awarded pursuant to [§ 30-301] .
    (PP) Delayed unemployment compensation payments made pursuant to [§ 51-107.01] .
    (QQ) [Repealed].
    (RR) Grants awarded pursuant to § 1-328.04(w) .
    (SS) Grants awarded pursuant to § 1-328.04(x) .
    (TT) Funding received by a taxpayer from the District Department of the Environment or the District of Columbia Sustainable Energy Utility to incentivize solar installations benefiting low-income residents pursuant to the Solar for All Program, established by § 8-1774.16 .
    (UU) Grants issued pursuant to § 8-1774.10(c)(22) .
    (VV) Rebates issued pursuant to [§ 7-2371.04a] .
    (WW) Lump-sum payments an individual receives from the early educator pay parity program created and implemented pursuant to § 1-325.431(c)(1A) .
    (XX) The amount received by an individual or a school or program on behalf of an individual to cover the individual's tuition, fees, or other expenses pursuant to [Chapter 7F of Title 7] .
    (YY) Not Funded.
    (ZZ) Rebates issued pursuant to [§ 50-921.27] .
    (AAA) Benefits provided through the Breathe Easy Program, established by [§ 8-1774.17] .
  (3) The monetary assistance provided to an owner of a housing accommodation under section 8 of the United States Housing Act of 1937, approved August 22, 1974 (88 Stat. 662; 42 U.S.C. § 1437f), either directly or through a tenant, shall be income.
(a-1) Notwithstanding subsection (a) of this section, for the purposes of the deduction for state sales and excise taxes on the purchase of certain motor vehicles, the term “gross income” shall have the same meaning as set forth in section 61 of the Internal Revenue Code of 1986, as that section existed on December 31, 2008.
(b) Adjusted gross income. — The words “adjusted gross income” as used in this chapter mean:
  (1) In the case of an individual, estate, or trust, the same meaning as defined in § 62 of the Internal Revenue Code of 1986; and
  (2) In the case of an individual, estate, or trust not required to file a District return for a complete calendar or fiscal year, gross income reported under subsection (a) of this section, less deductions allowed under § 62 of the Internal Revenue Code of 1986, which were paid or accrued during the period covered by the District return.
(c) Repealed.
D.C. Code § 47-392.08 — DC Code / Title 47 / Chapter 3 / § 47-392.08
§ 47-392.08. Special rules for Fiscal Year 1996.
Status: in_force

(a) Adoption of transition budget. — Notwithstanding any provision of § 47-392.02 to the contrary, in the case of Fiscal Year 1996, the following rules shall apply:
  (1) Not later than 45 days after the appointment of its members, the Authority shall review the proposed budget for the District of Columbia for such fiscal year submitted to Congress under § 1-204.46 (taking into account any items or provisions disapproved by the Mayor or disapproved by the Mayor and reenacted by the Council under § 1-204.04(f) and the multiyear plan for the District of Columbia prepared pursuant to § 1-204.43 , and shall submit any recommendations for modifications to such financial plan and budget to promote the financial stability of the District government to the Mayor, the Council, the President, and Congress.
  (2) Not later than 15 days after receiving the recommendations of the Authority submitted under paragraph (1) of this subsection, the Council (in consultation with the Mayor) shall promptly adopt a revised budget for the fiscal year (in this section referred to as the “transition budget”), and shall submit the transition budget to the Authority, the President, and Congress.
  (3) Not later than 15 days after receiving the transition budget from the Council under paragraph (2) of this subsection, the Authority shall submit a report to the Mayor, the Council, the President, and Congress analyzing the budget (taking into account any items or provisions disapproved by the Mayor or disapproved by the Mayor and reenacted by the Council under § 1-204.04(f) , and shall include in the report such recommendations for revisions to the transition budget as the Authority considers appropriate to promote the financial stability of the District government during the fiscal year.
(b) Financial plan and budget. — (1) Deadline for submission. — For purposes of § 47-392.02 , the Mayor shall submit the financial plan and budget for Fiscal Year 1996 as soon as practicable after April 17, 1995 (in accordance with guidelines established by the Authority).
  (2) Adoption by Council. — In accordance with the procedures applicable under § 47-392.02 (including procedures providing for review by the Authority):
    (A) The Council shall adopt the financial plan and budget for the fiscal year (including the supplemental budget incorporated in the financial plan and budget) prior to the submission by the Mayor of the financial plan and budget for Fiscal Year 1997 under § 47-392.02(a) ; and
    (B) The financial plan and budget adopted by the Council (and, in the case of a financial plan and budget disapproved by the Authority, together with the financial plan and budget approved and recommended by the Authority) shall be submitted to Congress (in accordance with the procedures applicable under such section) as a supplemental budget request for Fiscal Year 1996 (in accordance with § 1-204.46 ).
  (3) Transition budget as temporary financial plan and budget. — Until the approval of the financial plan and budget for Fiscal Year 1996 by the Authority under this subsection, the transition budget established under subsection (a) of this section (as enacted by Congress) shall serve as the financial plan and budget adopted under this part for purposes of this Act (and any provision of law amended by this Act) for Fiscal Year 1996.
(c) Restrictions on advances from treasury. — (1) Monthly determination of progress toward financial plan and budget. — During each month of Fiscal Year 1996 prior to the adoption of the financial plan and budget, the Authority shall determine whether the District government is making appropriate progress in preparing and adopting a financial plan and budget for the fiscal year under this part.
  (2) Certification. — The Authority shall provide the President and Congress with a certification if the Authority finds that the District government is not making appropriate progress in developing the financial plan and budget for a month, and shall notify the President and Congress that the certification is no longer in effect if the Authority finds that the District government is making such progress after the certification is provided.
  (3) Prohibition against allocation of advances if certification in effect. — At any time during which a certification under paragraph (2) of this subsection is in effect, the Authority may not allocate any funds obtained through advances to the Mayor under §§ 47-3401 through 47-3401.04 from the escrow account in which the funds are held.
D.C. Code § 47-392.09 — DC Code / Title 47 / Chapter 3 / § 47-392.09
§ 47-392.09. Control periods described.
Status: in_force

(a) Initiation. — For purposes of this Act, a “control period” is initiated upon the occurrence of any of the following events (as determined by the Authority based upon information obtained through the Mayor, the Inspector General of the District of Columbia, or such other sources as the Authority considers appropriate):
  (1) The requisitioning by the Mayor of advances from the Treasury of the United States under title VI of the District of Columbia Revenue Act of 1939 (§§ 47-3401 through 47-3401.04 ), or the existence of any unreimbursed amounts obtained pursuant to such authority;
  (2) The failure of the District government to provide sufficient revenue to a debt service reserve fund of the Authority under part C of this subchapter ;
  (3) The default by the District government with respect to any loans, bonds, notes, or other form of borrowing;
  (4) The failure of the District government to meet its payroll for any pay period;
  (5) The existence of a cash deficit of the District government at the end of any quarter of the fiscal year in excess of the difference between the estimated revenues of the District government and the estimated expenditures of the District government (including repayments of temporary borrowings) during the remainder of the fiscal year or the remainder of the fiscal year together with the first 6 months of the succeeding fiscal year (as determined by the Authority in consultation with the Chief Financial Officer of the District of Columbia);
  (6) The failure of the District government to make required payments relating to pensions and benefits for current and former employees of the District government; or
  (7) The failure of the District government to make required payments to any entity established under an interstate compact to which the District of Columbia is a signatory.
(b) Termination. — (1) In general. — A control period terminates upon the certification by the Authority that:
    (A) The District government has adequate access to both short-term and long-term credit markets at reasonable interest rates to meet its borrowing needs; and
    (B) For 4 consecutive fiscal years (occurring after April 17, 1995) the expenditures made by the District government during each of the years did not exceed the revenues of the District government during such years (as determined in accordance with generally accepted accounting principles, as contained in the comprehensive annual financial report for the District of Columbia under § 1-204.48(a)(4) ).
  (2) Consultation with Inspector General. — In making the determination under this subsection, the Authority shall consult with the Inspector General of the District of Columbia.
(c) Control period deemed to exist upon enactment. — For purposes of this part, a control period is deemed to exist beginning April 17, 1995.
D.C. Code § 47-141 — DC Code / Title 47 / Chapter 1 / § 47-141
§ 47-141. Time required for withdrawal or divestment.
Status: repealed

Repealed.
D.C. Code § 47-2851.23 — DC Code / Title 47 / Chapter 28 / § 47-2851.23
§ 47-2851.23. Prosecutions.
Status: in_force

Prosecutions for violations of any of the provisions of this subchapter, or of any provision as may be added from time to time by the Council, or of any regulation made by the Council under the authority of this subchapter , shall be on information in the Superior Court of the District of Columbia by the Attorney General, or any of the Attorney General's assistants.
D.C. Code § 47-4657 — DC Code / Title 47 / Chapter 46 / § 47-4657
§ 47-4657. The Elizabeth Ministry, Inc. Affordable Housing Initiative; Lots 140 and 141, Square 5252.
Status: in_force

(a) The real property described as Lots 140 and 141 in Square 5252, shall be exempt from the taxation imposed under Chapter 8 of this title during the time that the real property is subject to, and in compliance with, a restrictive covenant or regulatory agreement associated with an affordable housing program that is fully or partially funded by the District or an instrumentality of the District, including the Department of Housing and Community Development, restricting the use of the real property to affordable housing for low-income residents and a child development center; provided, that at the beginning of the 31st real property tax year following the commencement of the exemption, the tax shall be abated to the extent it exceeds 10% of the tax otherwise levied under Chapter 8 of this title , with the tax liability increasing 10 percentage points in each subsequent real property tax year until the tax equals 100% of the tax levied under Chapter 8 of this title .
(b) The exemption provided by subsection (a) of this section shall be subject to §§ 47-1005 , 47-1007 , and 47-1009 as if it had been granted administratively.
D.C. Code § 47-1431 — DC Code / Title 47 / Chapter 14 / § 47-1431
§ 47-1431. In general.
Status: in_force

(a) Within 30 days after the execution of a deed or other document by which legal title to real property, an estate for life or a lease or ground rent (including renewals) for a term that is at least 30 years, or an economic interest in real property is transferred, or after a security interest in a real property is given pursuant to a construction loan deed of trust or mortgage or a permanent loan deed of trust or mortgage, or by which a security interest in the real property is conveyed, all transferees of, and all holders of the security interest in, real property shall record a fully acknowledged copy of the deed or other document, including the lot and square number of the real property transferred or encumbered, with the Recorder of Deeds of the District of Columbia. If the 30th day is a Saturday, Sunday, or legal holiday, the time limitation for recording shall be extended to include the first day after the 30th day which is not a Saturday, Sunday, or legal holiday.
(b) Whenever any portion of an instrument, which conveys or provides for the conveyance of equitable title to a real property, is transferred by or on behalf of a party to such instrument to a 3rd party, then the party so transferring shall record, at the same time as provided by subsection (a) of this section, a fully-acknowledged copy of said instrument, including the lot and square number of the real property transferred, with the Recorder of Deeds of the District of Columbia, and the 3rd party shall record, at the same time as provided by subsection (a) of this section, with the Recorder of Deeds of the District of Columbia a fully-acknowledged instrument, including the lot and square number of the property transferred, evidencing the transfer to himself (or herself or itself as the case may be). All subsequent transfers of equitable title made prior to the transfer of legal title shall be recorded by each subsequent transferee thereto, in the same manner and at the same time as provided in subsection (a) of this section.
D.C. Code § 47-1361 — DC Code / Title 47 / Chapter 13A / § 47-1361
§ 47-1361. Required payments; notice to purchaser; certificate of redemption.
Status: in_force

(a) To redeem the real property, the person redeeming shall pay to the Mayor, except as set forth in paragraph (6A) of this subsection, for deposit into the General Fund of the District (notwithstanding any other law), the following:
  (1) If the real property was sold at tax sale to a purchaser, the amount paid by the purchaser for the real property exclusive of surplus, with interest thereon;
  (2) If the real property was bid off to the District, the sale amount with interest thereon beginning on the first day of the month following the date of the tax sale where the real property was bid off;
  (3) If the real property was bid off to the District and subsequently sold or the certificate of sale assigned to a purchaser:
    (A) The original sale amount with interest thereon beginning on the first day of the month following the date of the tax sale where the real property was bid off; plus
    (B) Interest accruing thereafter on the sale amount in subparagraph (A) of this paragraph from the first day of the month following the date the real property was subsequently sold or the certificate of sale assigned to the purchaser;
  (4) All other taxes, interest, and penalties paid by a purchaser on behalf of the real property, with the interest that would have been owing if the purchaser had not paid the taxes;
  (5) All other real property taxes, business improvement district taxes, and vault rents to bring the real property current; provided, that any such amounts that become due and owing after receipt of the payment that permits a refund to issue to the purchaser under subsection (e) of this section shall not be required to be paid to redeem the real property;
  (5A) Any delinquent special assessment owed pursuant to an energy efficiency loan agreement under Subchapter IX of Chapter 8 of Title 47 ; provided, that any such assessment that becomes due and owing after receipt of the payment that permits a refund to issue to the purchaser under subsection (e) of this section shall not be required to be paid to redeem the real property;
  (6) All expenses for which each purchaser is entitled to reimbursement under § 47-1377(a)(1)(A) ; and
  (6A) Where an action to foreclose the right of redemption has been properly filed, the person redeeming shall pay directly to the applicable purchaser all expenses to which the purchaser is entitled to reimbursement under § 47-1377(a)(1)(B) ; and
  (7) Repealed.
  (8) If judgment of foreclosure of the right of redemption of the sale is set aside, the reasonable value, at the date of the judgment, of all reasonable improvements made on the real property by the purchaser and the purchaser’s successors in interest, subject to § 47-1363 .
(b) Notwithstanding subsection (a) of this section, payment of all real property tax liens and permitted accruals assigned or sold and transferred to third parties under § 47-1303.04 shall be required before a person may redeem under this chapter.
(b-1) The redeeming party shall not be required to pay any tax that is required to be certified by § 47-1340 unless the tax has been certified by a taxing agency and appears on a real property tax bill or notice that was mailed to the real property's owner as indicated on the tax roll to the owner's mailing address on the tax roll.
(b-2) Notwithstanding subsection (a) of this section, the remaining amounts that are payable to the Mayor, including tax, interest, penalties, and expenses, for the real property shall be deemed to have been brought current for purposes of redemption if, at any time, the balance falls below $100; provided, that the remaining balance shall remain due and owing and any remaining expense shall be thereafter deemed a real property tax.
(c) The provisions of subsection (a) of this section may apply more than once if the real property has been sold or bid off more than once.
(d) (1) Subject to the liability threshold set forth in subsection (b-2) of this section, after receipt of the payment set forth in subsection (a)(1) through (6) of this section, the Mayor shall notify the purchaser of the payment. The purchaser shall receive from the Mayor the refund to which the purchaser is entitled, subject to the purchaser’s compliance with all procedures for issuance of the refund, as may be established by the Mayor.
  (2) If a complaint under § 47-1370 has been properly filed, a purchaser may continue to prosecute the complaint until receipt of the expenses owed to the purchaser and payable to the purchaser by the redeeming party as set forth in subsection (a)(6A) of this section, but shall dismiss the complaint upon receipt thereof.
  (3) A complaint to foreclose the right of redemption shall not be maintained solely to await the administrative refund under this subsection.
  (4) Notification by the Mayor under this subsection may be accomplished by making the information publicly available through an electronic medium, including by posting on a website.
(e) Upon request, within 60 days of the request, the Mayor shall execute and deliver to the person redeeming the real property a certificate of redemption, which may be recorded in the Recorder of Deeds and, when recorded, shall release any encumbrance created by the recording of the certificate of sale. The Recorder of Deeds shall waive all fees relating to the recordation of a certificate of redemption.
(f) The Mayor may abate interest or penalties or compromise taxes, whether arising before or after the tax sale, in the same manner as set forth in § 47-811.04 ; provided, that the abatement or compromise shall not affect the refund due to the purchaser.
D.C. Code § 47-2417 — DC Code / Title 47 / Chapter 24 / § 47-2417
§ 47-2417. Effective date.
Status: in_force

The provisions of this chapter shall take effect on April 9, 1982.
D.C. Code § 47-2107 — DC Code / Title 47 / Chapter 21 / § 47-2107
§ 47-2107. Chapter not applicable to public officials.
Status: in_force

The provisions of this chapter shall not apply to public or court officers, or to any other person or persons acting under the license, direction, or authority of any court, local or federal, selling goods, wares, or merchandise in the course of their official duties.
D.C. Code § 47-1263 — DC Code / Title 47 / Chapter 12C / § 47-1263
§ 47-1263. Assessments on nursing facilities.
Status: in_force

(a) Except as provided in paragraph (1) of this subsection, each nursing facility in the District of Columbia shall pay to the Mayor an assessment of up to 6% per annum of net resident revenue. The assessment shall be a uniform amount per licensed bed, and the amount shall be determined as follows:
  (1) For fiscal year 2005, the assessment shall be $3,600 per licensed bed annually, or the appropriate pro-rata amount based upon that total if the assessment is in effect for less than the entire fiscal year.
  (2) For fiscal year 2006 and each succeeding fiscal year, the Mayor shall determine the uniform amount per licensed bed by rules issued pursuant to § 47-1267 .
(b) Except for fiscal year 2005, the Mayor shall require each nursing facility to provide to the Office of Tax and Revenue a self-assessment of the amount owed based on net resident revenue as provided in subsection (a) of this section for the ensuing fiscal year of the District no later than September 1.
(c) Each nursing facility shall pay the assessment required by subsection (a) of this section to the Mayor in equal monthly installments.
(d) Each nursing facility shall report net resident revenue for the period upon which the assessment for a fiscal year is to be determined under subsection (a)(2) of this section by submitting an audited financial statement and other information for that period as the Mayor may prescribe by rules issued pursuant to § 47-1267 .
(e) The Chief Financial Officer may determine the manner in which payments are made under this chapter, including whether payments owed by each nursing facility under subsection (a) of this section shall be paid electronically.
D.C. Code § 47-1817.01 — DC Code / Title 47 / Chapter 18 / § 47-1817.01
§ 47-1817.01. Definitions.
Status: in_force

(a) For the purposes of this chapter, the term:
  (1) (A) “Qualified asset” means a:
      (i) Qualified stock;
      (ii) Qualified partnership interest; or
      (iii) Qualified business property.
    (B) A qualified asset shall include property which was a qualified asset in the hands of a prior holder.
  (2) (A) “Qualified business property” means tangible property if:
      (i) The property was acquired by the taxpayer by purchase, as defined in section 179(d)(2) of the Internal Revenue Code of 1986, after December 31, 2000;
      (ii) The original use of the property commences with the taxpayer; and
      (iii) Substantially all of the use of the property was in a Qualified High Technology Company.
    (B) This paragraph shall apply to real property which is substantially improved by the taxpayer before January 1, 2003, and any land on which the property is located.
    (C) For the purposes of subparagraph (B) of this paragraph, real property shall be substantially improved by the taxpayer if, during any 24-month period beginning after December 31, 2000:
      (i) Additions to basis with respect to the property in the hands of the taxpayer exceed the greater of:
        (I) An amount equal to the adjusted basis of the property at the beginning of the 24-month period in the hands of the taxpayer; or
        (II) $5,000; and
      (ii) At least 51% of the additions to basis represent improvements which facilitate the conduct of a Qualified High Technology Company on the premises, including improvements to electrical wiring or telecommunications facilities serving the building.
  (3) “Qualified capital gain” means gain recognized on the sale or exchange of a capital asset or property used in a trade or business, as defined in § 47-1801.04 . The term “qualified capital gain” shall not include gain which is:
    (A) Treated as ordinary income under sections 1245 or 1250 of the Internal Revenue Code of 1986 if section 1250 applied to all depreciation rather than additional depreciation;
    (B) Attributable to real property or an intangible asset which is not an integral part of a Qualified High Technology Company’s business operations in the District; or
    (C) Attributable, directly or indirectly, in whole or in part, to a transaction with a related person.
  (4) “Qualified employee” means a person who is employed in the District by a Qualified High Technology Company.
  (5) (A) “Qualified High Technology Company” means:
      (i) An individual or entity organized for profit and leasing or owning an office in the District of Columbia;
      (ii) Having 10 or more qualified employees in the District; and
      (iii) Deriving at least 51% of its gross revenues earned in the District from:
        (I) Internet-related services and sales, including website design, maintenance, hosting, or operation; Internet-related training, consulting, advertising, or promotion services; the development, rental, lease, or sale of Internet-related applications, connectivity, or digital content; or products and services that may be considered e-commerce;
        (II) Information and communication technologies, equipment and systems that involve advanced computer software and hardware, data processing, visualization technologies, or human interface technologies, whether deployed on the Internet or other electronic or digital media, including operating and applications software; Internet-related services, including design, strategic planning, deployment, and management services and artificial intelligence; computer modeling and simulation; high-level software languages; neural networks; processor architecture; animation and full-motion video; graphics hardware and software; speech and optical character recognition; high-volume information storage and retrieval; data compression; and multiplexing, digital signal processing, and spectrum technologies;
        (III) Advanced materials and processing technologies that involve the development, modification, or improvement of one or more materials or methods to produce devices and structures with improved performance characteristics or special functional attributes, or to activate, speed up, or otherwise alter chemical, biochemical, or medical processes, including metal alloys; metal matrix and ceramic composites; advanced polymers; thin films; membranes; superconductors; electronic and photonic materials; bioactive materials; bioprocessing; genetic engineering; catalysts; waste emissions reduction; pharmaceuticals; and waste processing technologies;
        (IV) Engineering, production, biotechnology, and defense technologies that involve knowledge-based control systems and architectures; advanced fabrication and design processes, equipment, and tools; propulsion, navigation, guidance, nautical, aeronautical and astronautical ground and airborne systems, instruments, and equipment, including computer-aided design and engineering; computer-integrated manufacturing; robotics and automated equipment; integrated circuit fabrication and test equipment; sensors; biosensors; signal and image processing; medical and scientific instruments; precision machining and forming; biological and genetic research equipment; environmental analysis, remediation, control, and prevention equipment; defense command and control equipment; avionics and controls; guided missile and space vehicle propulsion units; military aircraft; space vehicles; and surveillance, tracking, and defense warning systems; or
        (V) Electronic and photonic devices and components for use in producing electronic, optoelectronic, mechanical equipment and products of electronic distribution with interactive media content, including microprocessors; logic chips; memory chips; lasers; printed circuit board technology; electroluminescent, liquid crystal, plasma, and vacuum fluorescent displays; optical fibers; magnetic and optical information storage; optical instruments, lenses, and filters; simplex and duplex data bases; and solar cells.
    (B) “Qualified High Technology Company” shall not include:
      (i) An individual or entity that derives 51% or more of its gross revenues from the operation in the District of:
        (I) An on-line or brick and mortar retail store;
        (II) An electronic equipment facility that is primarily occupied, or intended to be occupied, by electronic and computer equipment that provides electronic data switching, transmission, or telecommunication functions between computers, both inside and outside the facility; or
        (III) A building or construction company.
      (ii) A professional athletic team, as defined in § 47-2002.05(a)(3)
      (iii) A business entity located in the DC Ballpark TIF Area, as defined in [ § 2-1217.12a(a) ]; or
      (iv) A holder of a sports wagering license listed in [§ 36-621.05(b)(1)] .
  (6) “Qualified partnership interest” means a capital or profits interest in a partnership, formed under the laws of the District of Columbia or any state of the United States of America, which is originally issued after December 31, 2000, if:
    (A) The interest is acquired by the taxpayer from the partnership solely in exchange for cash;
    (B) On the date of acquisition, the partnership was a Qualified High Technology Company (or, in the case of a new partnership, the partnership was organized for purposes which would qualify it as a Qualified High Technology Company); and
    (C) During substantially all of the taxpayer’s holding period for the interest, the partnership qualified as a Qualified High Technology Company.
  (7) “Qualified stock” means stock in a corporation, formed under the laws of the District of Columbia or any state of the United States of America, which is originally issued after December 31, 2000, if:
    (A) The stock is originally issued to the taxpayer, directly or through an underwriter, solely in exchange for cash;
    (B) On the date of issuance, the corporation was a Qualified High Technology Company (or, in the case of a new corporation, the corporation was being organized for purposes which would qualify it as a Qualified High Technology Company); and
    (C) During substantially all of the taxpayer’s holding period for the stock, the corporation qualified as a Qualified High Technology Company.
D.C. Code § 47-3711 — DC Code / Title 47 / Chapter 37 / § 47-3711
§ 47-3711. Lien for taxes.
Status: repealed

Repealed.
D.C. Code § 47-2510 — DC Code / Title 47 / Chapter 25 / § 47-2510
§ 47-2510. Personal property tax provisions applicable to financial institutions.
Status: in_force

Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04 , shall be subject to the applicable personal property tax provisions of Chapters 15 and 16 [repealed] of this title and of Chapter 17 [repealed] of this title and shall be liable for the payment of taxes on such personal property. This section shall take effect as to taxable property held on July 1, 1981, and on July 1st of each succeeding year.
D.C. Code § 47-4626 — DC Code / Title 47 / Chapter 46 / § 47-4626
§ 47-4626. Randall School development project tax exemption.
Status: in_force

(a) The Property, known as the Randall School development project, owned by the Trustees of the Corcoran Gallery of Art, a nonprofit corporation, shall be exempt from the tax imposed by Chapter 8 of this title , beginning October 1, 2008, for so long as the Trustees of the Corcoran Gallery of Art, or qualified successor, own the real property; provided, that the exemption provided by this section shall cease upon the commencement of the abatement provided under § 47-4626.01 .  The exemption provided by 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 Randall School development project.
(b) For the purposes of this section, the term:
  (1) "Property" means the real property described as Lot 801, Square 643, Suffix S and any improvements on that real property.
  (2) "Qualified successor" means an entity that develops, or transfers for development, the Property pursuant to § 47-4626.01 .
D.C. Code § 47-1529 — DC Code / Title 47 / Chapter 15 / § 47-1529
§ 47-1529. Acceleration of due date; distraint of taxpayer’s property.
Status: repealed

Repealed.
D.C. Code § 47-1347 — DC Code / Title 47 / Chapter 13A / § 47-1347
§ 47-1347. Payment of purchase price at tax sale.
Status: in_force

The payment of the purchase price shall be on the terms established by the Mayor. A purchaser shall pay the full amount of his bid, including surplus and costs, within 5 business days after the last day of the sale. If the payment is not received within the time prescribed, 20% of the deposit of the defaulting purchaser shall be forfeited to the District, and the real property shall be deemed to have been bid off to and purchased by the Mayor in the name of the District.
D.C. Code § 47-116 — DC Code / Title 47 / Chapter 1 / § 47-116
§ 47-116. Suspension of items in Disbursing Officer’s accounts.
Status: in_force

When differences arise in the examination of the accounts of the Disbursing Officer of the District of Columbia, calling for the suspension of any item in said accounts, it shall be the duty of the General Accounting Office to notify the Disbursing Officer of the District of Columbia of the grounds of such objections resulting in said suspensions, in order that said Disbursing Officer may by explanation if possible remove said grounds of suspension.
D.C. Code § 47-318.05 — DC Code / Title 47 / Chapter 3 / § 47-318.05
§ 47-318.05. Mayoral budget submissions required; accounting of expenditures — Cash flow statements.
Status: in_force

The Mayor shall submit to the Council, beginning October 1, 1993, and every month thereafter, monthly consolidated cash flow statements in the same format as currently prepared by the Office of the D.C. Treasurer, except that the statement submitted to the Council shall contain an explanation of all changes in cash flows that have occurred since the previous month’s report.
D.C. Code § 47-301.01 — DC Code / Title 47 / Chapter 3 / § 47-301.01
§ 47-301.01. Submission of annual expense estimates by court-appointed receivers.
Status: in_force

If a department or agency of the government of the District of Columbia is under the administration of a court-appointed receiver or other court-appointed official during fiscal year 1998 or any succeeding fiscal year, the receiver or official shall prepare and submit to the Mayor, for inclusion in the annual budget of the District of Columbia for the year, annual estimates of the expenditures and appropriations necessary for the maintenance and operation of the department or agency. All such estimates shall be forwarded by the Mayor to the Council, for its action pursuant to sections 446 and 603(c) of the District of Columbia Home Rule Act, without revision but subject to the Mayor’s recommendations. Notwithstanding any provision of the District of Columbia Home Rule Act, the Council may comment or make recommendations concerning such annual estimates but shall have no authority under such Act to revise such estimates.
D.C. Code § 47-2853.213 — DC Code / Title 47 / Chapter 28 / § 47-2853.213
§ 47-2853.213. Certain representations prohibited.
Status: in_force

Unless licensed in accordance with this subchapter, no person may use the words or terms “steam engineer,” “licensed steam engineer,” “steam operating engineer,” “licensed steam operating engineer,” “operating engineer,” or “licensed operating engineer” to imply that the person is authorized to perform the services of a steam or other operating engineer in the District.
D.C. Code § 47-351.02 — DC Code / Title 47 / Chapter 3 / § 47-351.02
§ 47-351.02. Powers of the Mayor.
Status: in_force

(a) The Mayor or the Mayor’s designated officer shall invest, deposit, or obtain financial services for all District funds that the Mayor does not need for immediate disbursement.
(b) The Mayor may exercise any power that is necessary to implement and enforce this subchapter.
(c) During a control year, as defined in § 47-393(4) , the powers exercised by the Mayor pursuant to this subchapter, except for § 47-351.16 , shall be exercised by the Chief Financial Officer of the District of Columbia (“CFO”).
D.C. Code § 47-1267 — DC Code / Title 47 / Chapter 12C / § 47-1267
§ 47-1267. Rules.
Status: in_force

The Mayor, pursuant to subchapter I of Chapter 5 of Title 2 , shall issue rules to implement the provisions of this chapter.
D.C. Code § 47-2884.01 — DC Code / Title 47 / Chapter 28 / § 47-2884.01
§ 47-2884.01. Definitions.
Status: in_force

As used in this part:
(1) The term “person” means an individual, firm, voluntary association, joint-stock company, incorporated society, or corporation.
(2) The term “District” means the District of Columbia.
(3) The term “Mayor” means the Mayor of the District or the agent or agents designated by him to perform any function vested in the Mayor by this part; provided, that for the purposes of subsection (e) of § 47-2884.07 no such agent shall, by way of appeal, review his own action, decision, or ruling.
(4) The term “pawnbroker” means any person who shall in any manner lend or advance money or other things for profit on pledge and possession of personal property or other valuable thing, other than securities or written or printed evidences of indebtedness or who deals in the purchasing of personal property or other valuable thing on condition of selling the same back again at a  stipulated price, and shall include all pawnbrokers referred to in §§ 5-117.01 , 5-117.02 , and 5-117.03 .
D.C. Code § 47-4215 — DC Code / Title 47 / Chapter 42 / § 47-4215
§ 47-4215. Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.
Status: repealed

[Repealed].
D.C. Code § 47-3507 — DC Code / Title 47 / Chapter 35 / § 47-3507
§ 47-3507. Certification of program providing low income rental housing.
Status: in_force

For the purposes of qualifying for the depreciation deduction provided by 26 U.S.C. § 167(k)(2)(B)  , an investor in a shared equity financing agreement, which qualifies for the benefits provided by the Lower Income Homeownership Tax Abatement and Incentives Act of 1983, and who meets the other requirements of 26 U.S.C. § 167(k)(2)(B)  , shall be deemed to have conducted rehabilitation pursuant to a program certified by the District of Columbia government if the investor certifies to the Mayor the amount of the rehabilitation expenditures.
D.C. Code § 47-319.04 — DC Code / Title 47 / Chapter 3 / § 47-319.04
§ 47-319.04. Reports.
Status: in_force

The Committee shall submit to the Council reports on the status of the Fiscal Year 1996 budget initiatives each month or as requested by the Council.
D.C. Code § 47-2514 — DC Code / Title 47 / Chapter 25 / § 47-2514
§ 47-2514. Real property tax provisions applicable to financial institutions.
Status: in_force

Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04 shall be subject to the applicable real property tax provisions of the following laws (1) Chapter 7 of this title , (2) Chapter 6 of this title , (3) Chapter 5 of this title , (4) §§ 47-829 to 47-841 , (5) Chapter 13 of this title, (6) Chapter 12 of this title, and (7) Chapter 10 of this title, and shall be liable for the payment of taxes on such real property.
D.C. Code § 47-2804 — DC Code / Title 47 / Chapter 28 / § 47-2804
§ 47-2804. Separate license for each business, trade, or profession by same person; place of business restricted to that designated in license; operation under license by others prohibited.
Status: repealed

Repealed.
D.C. Code § 47-1303 — DC Code / Title 47 / Chapter 13 / § 47-1303
§ 47-1303. Delinquent taxes — Sale of property.
Status: in_force

(a) Upon the day specified in § 47-1301 , the Mayor of the District of Columbia shall proceed to sell or cause to be sold any and all property upon which such taxes remain unpaid, and continue to sell the same every day, except Saturdays, Sundays, and legal holidays, until all the real property as aforesaid in § 47-1301 shall have been brought to auction and sold. In case no other person bids the amount due, together with penalties and costs, on any lot, the said Collector of Taxes shall bid the amount due, together with penalties and costs, on the same and purchase it for the District.
(b) Notwithstanding subsection (a) of this section, the Mayor may bid on any real property sold pursuant to § 34-2109 , § 34-2110 or § 34-2407.02 , that the Mayor deems suitable for inclusion in housing and community development programs such as the Homestead Preservation Program, the Tenant Assistance Program, urban renewal, or any other nonprofit community development program for low and moderate income people as authorized by law. A bid shall not exceed the estimated market value of the property or the total liability to the District government, whichever is less. Title acquired by the District government pursuant to this subsection shall be deemed to be prima facie evidence of clear title in fee simple.
D.C. Code § 47-4655 — DC Code / Title 47 / Chapter 46 / § 47-4655
§ 47-4655. The Washington Ballet, Lot 19, Square 1911.
Status: in_force

(a) The real property described as Lot 19, Square 1911, together with any improvements on the real property and any future improvements constructed on the real property, shall be exempt from all taxation, including ordinary and special taxes and use or possessory interest taxes, interest, penalties, fees, and other related charges, beginning November 1, 2008, and continuing for as long as the real property is owned by The Washington Ballet and used for the purposes and activities of The Washington Ballet, including the instruction, presentation, and celebration of dance, exercise, and related activities, and the provision of room and board for its students and instructors, and not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(b) The one-time transfer of the real property described in subsection (a) of this section to The Washington Ballet shall not be subject to the recordation taxes and fees under Chapter 11 of Title 42 [ § 42-1101 et seq.].
(c) The amount necessary to redeem the real property described in subsection (a) of this section under § 47-1361 shall be deposited with the Chief Financial Officer on behalf of the owner, and the Chief Financial Officer shall cancel the December 2, 2009 tax sale of the real property described in subsection (a) of this section.
D.C. Code § 47-811.04 — DC Code / Title 47 / Chapter 8 / § 47-811.04
§ 47-811.04. Abatement of penalty and interest; compromise.
Status: in_force

The Mayor may:
(1) In his discretion, waive in whole or in part, interest or penalties, on unpaid taxes levied under this chapter and due to the District of Columbia, when, in his or her judgment, it would be equitable, just, or in the public interest; or
(2) Compromise taxes levied under this chapter if there is reasonable doubt as to:
  (A) The liability of the real property or taxpayer; or
  (B) The collectibility of the tax; provided, that:
    (i) The real property shall be transferred to a new owner who is wholly unrelated to the owner; and
    (ii) Subordinate liens shall be released before the tax is compromised.
D.C. Code § 47-1246 — DC Code / Title 47 / Chapter 12B / § 47-1246
§ 47-1246. Payment.
Status: repealed

Repealed.
D.C. Code § 47-1526 — DC Code / Title 47 / Chapter 15 / § 47-1526
§ 47-1526. Assessment; collection; deadline; fraudulent returns; extensions.
Status: repealed

Repealed.
D.C. Code § 47-3702 — DC Code / Title 47 / Chapter 37 / § 47-3702
§ 47-3702. Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.
Status: in_force

(a) A tax in the amount of the federal credit is imposed on the transfer of the taxable estate having its taxable situs in the District of every resident decedent dying after March 31, 1987, but before January 1, 2016, subject, where applicable, to the credit provided for in subsection (b) of this section.
(a-1) A tax is imposed on the taxable estate of every resident decedent dying after December 31, 2015, as follows:
  (1) The rate of tax shall be 16%; except, that the portion of the taxable estate that does not exceed the current zero bracket amount shall be taxed at 0%, and if the taxable estate exceeds the zero bracket amount, the following tax rates shall be applied to the incremental values of the taxable estate above the zero bracket amount:
    (A) The rate of tax on the taxable estate over $1 million but not over $1.5 million shall be 6.4%;
    (B) The rate of tax on the taxable estate over $1.5 million but not over $2 million shall be 7.2%;
    (C) The rate of tax on the taxable estate over $2 million but not over $2.5 million shall be 8%;
    (D) The rate of tax on the taxable estate over $2.5 million but not over $3 million shall be 8.8%;
    (E) The rate of tax on the taxable estate over $3 million but not over $3.5 million shall be 9.6%;
    (F) The rate of tax on the taxable estate over $3.5 million but not over $4 million shall be 10.4%;
    (G) The rate of tax on the taxable estate over $4 million but not over $5 million shall be 11.2%;
    (H) The rate of tax on the taxable estate over $5 million but not over $6 million shall be 12%;
    (I) The rate of tax on the taxable estate over $6 million but not over $7 million shall be 12.8%;
    (J) The rate of tax on the taxable estate over $7 million but not over $8 million shall be 13.6%;
    (K) The rate of tax on the taxable estate over $8 million but not over $9 million shall be 14.4%; and
    (L) The rate of tax on the taxable estate over $9 million but not over $10 million shall be 15.2%.
  (2) If any real or tangible personal property of a resident decedent has a taxable situs outside the District, the amount of the tax due under this section shall be reduced by the proportion that the value of the real or tangible property outside the District bears to the amount of the gross estate of the resident decedent.
(b) For a decedent dying before January 1, 2016, if any real or tangible personal property of a resident is located outside the District and subject to a death tax imposed by another state for which a credit is allowed under § 2011 of the Internal Revenue Code of 1954, the amount of tax due under this section shall be credited with the lesser of:
  (1) The amount of the death tax paid the other state and that qualifies for credit against the federal estate tax; or
  (2) 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 another state or states have jurisdiction to the same extent that the District would exert jurisdiction under this chapter with respect to the residents of the other state or states and the denominator of which is the value of the decedent’s gross estate.
(c) Repealed.
D.C. Code § 47-845 — DC Code / Title 47 / Chapter 8 / § 47-845
§ 47-845. Tax deferral — Amount.
Status: in_force

(a) An eligible taxpayer may defer each year any real property tax owed in excess of 110% of his or her immediately preceding year’s real property tax liability for Class 1B Property, as defined in § 47-813(c-9)(2) . To be eligible for such deferral the taxpayer must:
  (1) Have owned for at least 1 year the property for which the deferral is claimed;
  (2) Certify that such property is currently occupied by the taxpayer and that such property was occupied by the taxpayer for the 12 month period immediately preceding the application for deferral; and
  (3) File a written application for deferral on a form provided by the Mayor. An application for real property tax deferral shall be filed with the Mayor before the last date an installment payment of the real property taxes which are to be deferred is due.
  (4) — (7) Repealed.
(b) If a taxpayer submits a timely application for deferral of real property taxes, the amount of real property tax owed in excess of 110% of the prior year’s tax bill shall not constitute delinquent taxes nor shall the taxpayer be assessed any interest for the period said application is pending. A taxpayer shall be eligible to start deferring portions of the increased property tax liability immediately after his or her application has been approved by the Mayor. If the application for deferral is disapproved, the taxpayer shall be notified, in writing, of said disapproval and the reasons therefor and granted an additional 30 days to pay said taxes without interest.
(c) Taxes deferred under this section shall bear simple interest at the rate of ½% per month or portion of a month until paid.
(d) No further deferrals of real property tax shall be granted to a taxpayer when the aggregate amount of the deferred real property tax plus interest from previous tax years, under this section, § 47-845.02 , and § 47-845.03 , is equal to or greater than 25% of the assessed value of the real property for the tax year for which the deferral is requested.
(e) Taxes deferred under this section, together with all accumulated interest, shall constitute a preferential lien upon the real property which shall be immediately payable by the seller, transferor, or conveyor whenever the real property is sold, refinanced, transferred, or conveyed in any manner, or whenever additional co-owners (other than spouse or domestic partner) are added to the real property; except, that whenever such real property is sold, transferred, or conveyed to the mother, father, spouse, domestic partner, children by blood or legally adopted children of the seller, transferor, or conveyor, the deferred taxes lien, if not satisfied, shall remain in full force and effect.
D.C. Code § 47-2853.02 — DC Code / Title 47 / Chapter 28 / § 47-2853.02
§ 47-2853.02. License, certification, and registration criteria.
Status: in_force

(a) No person shall practice, attempt to practice, or offer to practice an occupation or profession for which a license, certification, or registration is required under this subchapter without a current valid license, certificate, or registration in accordance with the requirements of this subchapter.
(b) A license, certification, or registration is not required for the practice of any occupation, trade or profession not covered by this subchapter or Chapter 12 of Title 3 .
(c) Nothing in this section shall relieve any person from the obligation to obtain a business license or endorsement or any other license or permit required by District law or regulation.
(d) (1) Licensure shall be required whenever the Mayor has determined that, in order to protect the public, a person who seeks to practice a particular occupation or profession must meet specified educational and training requirements, must demonstrate competency in that occupation or profession through examination or other proof of fitness, or must have a specified amount of experience in order to practice that occupation or profession.
  (2) Any person who seeks to practice in an occupation or profession described in paragraph (1) of this subsection shall be required to obtain a license in order to practice the occupation or profession.
(e) (1) Certification shall be required whenever the Mayor has determined that, in order to protect the public, a person who is licensed to practice a particular occupation or profession must meet specified additional educational, training or experience requirements, or must successfully pass additional examination, to qualify for advanced practice or specialization in the licensed occupation or profession.
  (2) Any person required to be licensed to practice an occupation or profession under this subchapter shall be required to obtain a certificate attesting to his or her qualifications to practice the occupation or profession at the higher level or in the specialty.
(f) Registration shall be required whenever the Mayor has determined that a person who seeks to practice a particular occupation or profession need not meet specified educational or training requirements nor demonstrate competence, but to protect the public should be identified as a practitioner of that occupation or profession.
(g) Each board established pursuant to § 47-2853.06 shall advise the Mayor as to whether the occupations or professions under its jurisdiction are appropriately regulated by licensure, certification, or registration in accordance with the criteria established in this section.
D.C. Code § 47-462 — DC Code / Title 47 / Chapter 4 / § 47-462
§ 47-462. Tax Revision Commission — Established; submission of recommendations.
Status: in_force

(a) There is established a Tax Revision Commission (“Commission”) with the purpose of preparing comprehensive recommendations to the Council and the Mayor which:
  (1) Provide for fairness and equity in the apportionment of taxes and promote progressivity;
  (2) Broaden the tax base;
  (3) Make the District’s tax policy more competitive with surrounding jurisdictions;
  (4) Encourage business growth and job creation; and
  (5) Modernize, simplify, and increase transparency in the District’s tax code.
(b) Specific functions of the Commission shall include the following:
  (1) To analyze the District’s current tax system in terms of revenue productivity and stability, efficiency, equity, simplicity of administration, and effect upon the District’s economy;
  (2) To propose innovative solutions for meeting the District’s projected revenue needs while recommending potential modifications to tax rates;
  (3) To identify economic activities which are either beneficial or detrimental to the District’s economy and which should be either encouraged or discouraged through tax policy;
  (4) To recommend changes in the District’s current tax policies and laws;
  (5) To establish or revise criteria and a conceptual framework for evaluating current and future taxes.  Such criteria and framework shall consider racial equity impacts;
  (6) To identify unused and duplicative tax credits and tax abatements and recommend policy changes to improve the way the District utilizes tax expenditures; and
  (7) To analyze the specific changes to the District's tax system since the Commission's most recent recommendations to determine the extent to which such changes are consistent with the principles identified in this section.
(c) The Commission shall submit its recommendations in the form of a report or reports similar in form and scope as those transmitted by the Commission on February 12, 2014. The report or reports shall be accompanied by draft legislation, regulations, amendments to existing regulations, or other specific steps for implementing the recommendations.
(d) The Commission shall submit to the Council and the Mayor its final report no later than one year after the Commission's appointment. Appointments to the Commission shall expire 60 days after the Commission submits its report[].
(e) Every 10 years after the submission of the previous Commission's report, a new Commission shall be convened. The Mayor and the Chairman of the Council shall make new appointments consistent with the provisions of this subchapter and may appoint members who previously have served on the Commission.
D.C. Code § 47-1441 — DC Code / Title 47 / Chapter 14 / § 47-1441
§ 47-1441. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-2853.11 — DC Code / Title 47 / Chapter 28 / § 47-2853.11
§ 47-2853.11. Occupations and Professions Licensure Special Account.
Status: in_force

(a) In accordance with § 47-131(c)(4) , there is hereby established within the General Fund of the District of Columbia a special account, called the Occupations and Professions Licensing Special Account to which shall be credited, without regard to fiscal year limitation pursuant to an act of Congress, the fees that are identified in §§ 47-2839 and 47-2839.01 , and this subchapter.
(b) No revenues deposited into the continuing, nonlapsing special account may be obligated or spent in any year without a Congressional appropriation. Revenues in this continuing, nonlapsing special account that are carried over into a succeeding fiscal year may not be obligated or spent in the succeeding year without a new Congressional appropriation that permits such obligation or expenditure.
(c) Subject to the applicable laws relating to the appropriation of District funds, monies received and deposited in the Occupation and Professions Licensure Special Account shall be used to defray the expenses to discharge the administrative and regulatory duties as prescribed by §§ 47-2839 and 47-2839.01 , and this subchapter. The special account shall not be used by any other District government agency and shall be used solely to carry out the functions of §§ 47-2839 and 47-2839.01 , and this subchapter.
(d) The special account shall be continuing. Revenues deposited into the special account shall not revert to the General Fund at the end of any fiscal year or at any other time, but shall be continually available for the uses and purposes set forth in §§ 47-2839 and 47-2839.01 , and this subchapter subject to authorization by Congress in an appropriations act.
D.C. Code § 47-816 — DC Code / Title 47 / Chapter 8 / § 47-816
§ 47-816. Submission on exempt property.
Status: in_force

At the time the Mayor submits to the Council the estimated assessment roll under § 47-815 , he shall also submit the following:
(1) The total aggregate assessed value of real property exempt from the real property tax levied in the District for the current fiscal year by major class or type of exempt status and the tax that would have been paid during such fiscal year had such property not been exempt; and
(2) The estimated total aggregate assessed value of real property exempt from the real property tax levied in the District by major class or type of exempt status and the tax that would be paid during the fiscal year under the real property tax rate or rates proposed by the Mayor pursuant to § 47-815 .
D.C. Code § 47-4665.06 — DC Code / Title 47 / Chapter 46 / § 47-4665.06
§ 47-4665.06. EAB Global, Inc. real property tax abatement.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Abatement period" means October 1, 2020, through September 30, 2030, the time during which the incentive will be applied.
  (2) "Accumulated New District Resident Hires" means the goal for Net New District FTE Hires pursuant to the incentive agreement.
  (3) "Annual reporting date" means September 30 preceding every tax year of the Abatement Period.
  (4) "Company" means EAB Global, Inc.
  (5) "Community Benefits Agreement" means the agreement entered into between the Mayor and the Company.
  (6) "District resident" means an FTE whose principal place of residence is located within the District and who is on the annual reporting date subject to District personal income tax.
  (7) "FTE" means an employee of the Company, or one of its subsidiaries or affiliates, who is eligible for the full employee healthcare benefits of the Company, or its applicable subsidiary or affiliate, in accordance with its standard policies.
  (8) "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 350 Net New District FTE hires.
  (9) "Lease commencement" means the date on which the Company occupies the Property with its employees.
  (10) "Lease execution" means the date on which the Company signs the lease for the Property.
  (11) "Net New District FTE Hires" means the aggregate number of District residents whose primary workplace is located in the District in excess of the resident employment baseline.
  (12) "Project" means the initial tenant improvements to the premises located at the Property undertaken by the Company or its contractor to construct the space for the initial occupancy.
  (13) "Property" means a portion of the real property located at 2445 M Street, N.W., known for tax and assessment purposes as Lot 871 in Square 0024, that is subject to real property taxation under Chapter 8 of this title .
  (14) "Resident employment baseline" means the total number of District residents whose primary workplace is located in the District, as established in the incentive agreement.
  (15) "Total employment baseline" means the total number of FTEs, whose primary workplace is located in the District, as established in the incentive agreement, as of the date of the lease execution.
(b) Subject to subsections (c) and (d) 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 $2.1 million 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) The amount of the abatement authorized in subsection (b) of this section shall be determined as follows:
  (1) If the Company exceeds the total employment baseline and meets the annual requirements for the Accumulated New District Resident Hires, as measured on the annual reporting date, then the abatement for each tax year shall equal $2.1 million;
  (2) If the Company's annual total of Net New District FTE Hires is less than the requirements for the Accumulated New District Resident FTE Hires for the same period, but the Company exceeds the total employment baseline, then the abatement for each such tax year shall be calculated based on the ratio of actual Net New District FTE Hires to the requirement for Accumulated New District Resident Hires as of the annual reporting date; or
  (3) If there are fewer FTEs than the total employment baseline as of the annual reporting date, then the abatement for each such tax year shall be zero.
(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:
  (1) Maintains a lease for the premises located on the Property that meets the requirements in subsection (e) of this section;
  (2) Maintains the total employment baseline;
  (3) Fulfills the requirements of the Community Benefits Agreement; and
  (4) Complies with subsection (h) of this section, including the requirements of the incentive agreement.
(e) The terms of the Company's lease for the Property shall meet the following requirements:
  (1) The premises subject to the lease shall be located in the District.
  (2) The lease execution shall occur on or before August 1, 2019.
  (3) The term of the initial lease shall be at least 10 years.
  (4) The premises leased by the Company shall be at least 148,750 square feet of net rentable area.
(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 subsection (c) 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 as 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 baseline; and
    (B) A certification of compliance with the Community Benefits Agreement.
  (2) The Company shall comply with requirements of [§ 2-218.46] with regard to the Project.
(i) Within 30 days of [April 11, 2019], the Company shall enter into a Community Benefits Agreement with the Mayor that shall include requirements for training, employment, and youth development and free services to underserved communities in the District.
(j) 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 taxpayer identification number and the identity of any related entity that is occupying all or part of the eligible premises, including the entity's taxpayer 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 commencement and the term of the lease; and
  (4) Any other information that the Mayor considers necessary or appropriate.
(k) (1) Upon receiving the verifying documents from the Company, as required by subsection (j) 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 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.
D.C. Code § 47-2853.19 — DC Code / Title 47 / Chapter 28 / § 47-2853.19
§ 47-2853.19. Cease and desist orders.
Status: repealed

Repealed.
D.C. Code § 47-1904 — DC Code / Title 47 / Chapter 19 / § 47-1904
§ 47-1904. Report by decedent’s personal representative; contents; Payment.
Status: repealed

Repealed.
D.C. Code § 47-355.03 — DC Code / Title 47 / Chapter 3 / § 47-355.03
§ 47-355.03. Reporting requirements of managers.
Status: in_force

A manager shall develop year-end spending projections, by source of funds, on a quarterly basis, which show year-to-date spending, approved budget, year-end projected spending, explanations of variances greater than 5%, and in the case of overspending, a corrective action plan. Spending projections shall be submitted to the agency head and the agency fiscal officer. Summarized agency spending projections shall be submitted to the Chief Financial Officer no more than 30 days after the end of the quarter.
D.C. Code § 47-2853.224 — DC Code / Title 47 / Chapter 28 / § 47-2853.224
§ 47-2853.224. Transfers from former boards.
Status: in_force

The personnel, records, property, and unexpended balances of appropriations and other funds which relate primarily to former boards shall be transferred to the boards established by this subchapter.
D.C. Code § 47-917 — DC Code / Title 47 / Chapter 9 / § 47-917
§ 47-917. Abatement authorized.
Status: repealed

Repealed.
D.C. Code § 47-142 — DC Code / Title 47 / Chapter 1 / § 47-142
§ 47-142. Exception to prohibition.
Status: repealed

Repealed.
D.C. Code § 47-2511 — DC Code / Title 47 / Chapter 25 / § 47-2511
§ 47-2511. Severability.
Status: in_force

If any provision of this chapter, or application thereof, to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
D.C. Code § 47-1442 — DC Code / Title 47 / Chapter 14 / § 47-1442
§ 47-1442. General requirements.
Status: repealed

Repealed.
D.C. Code § 47-2853.141 — DC Code / Title 47 / Chapter 28 / § 47-2853.141
§ 47-2853.141. Scope of practice for property managers.
Status: in_force

For the purposes of this part, the term “property manager” means an agent for the owner of real estate in all matters pertaining to property management as defined in this subchapter, which are under his or her direction, and who is paid a commission, fee, or other valuable consideration for his or her services. A property manager may employ resident managers. The property manager shall be held accountable for the day-to-day job-related activities of the property manager’s employees. The property manager shall not perform any activities that relate to listing for sale, offering for sale, buying or offering to buy, negotiating the purchase, sale, or exchange of real estate, or negotiating a loan on real estate for a fee, commission, or other valuable consideration.
D.C. Code § 47-164 — DC Code / Title 47 / Chapter 1A / § 47-164
§ 47-164. Penalty for aiding and abetting understatement of a taxpayer’s tax liability.
Status: repealed

Repealed.
D.C. Code § 47-1005 — DC Code / Title 47 / Chapter 10 / § 47-1005
§ 47-1005. Real property tax exemption.
Status: in_force

(a) If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation under § 47-1002 is used to secure rent or income for an activity other than that for which the exemption was granted, the building (or portion thereof) or grounds shall be assessed and taxed, unless otherwise prohibited by law.
(b) If a building (or a portion thereof) or grounds belonging to and actually used by an institution, organization, or other entity exempt from real property taxation is used to secure a rent or income for any activity, where the exemption was not specifically limited to a particular use, the building (or a portion thereof) or grounds shall be assessed and taxed. This subsection shall not apply to real property exempt under § 47-1002(1) through (3), buildings or grounds subject to taxation under subsection (a) of this section, or real property immune from the levy and collection of tax under the laws of the United States.
(c) This section shall not apply to grounds used as an urban farm as certified by the Department of Energy and Environment pursuant to § 47-868 .
(d) This section shall not apply to buildings or grounds used to generate stormwater retention credits certified in accordance with section 531 of Title 21 of the District of Columbia Municipal Regulations (21 DCMR § 531).
(e) (1) This section shall not apply to buildings or grounds used for solar energy generation, energy storage, solar energy management activities that comply with Energy Star guidelines, or electric vehicle charging.
  (2) For the purpose of this subsection, the term:
    (A) "Solar energy management activities" means activity intended to monitor, control, and optimize solar energy consumption to improve efficiency, reduce costs, and minimize environmental impacts.
    (B) "Energy storage" means the collection and storage of energy generated by solar panels for later use, customarily through the use of battery energy storage systems.
D.C. Code § 47-1809.08 — DC Code / Title 47 / Chapter 18 / § 47-1809.08
§ 47-1809.08. Tax on estates and trusts — Income for benefit of grantor.
Status: in_force

So much of the income of any trust shall be included in computing the net income of the grantor as:
(1) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for future distribution to the grantor;
(2) May, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; or
(3) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified in § 47-1803.03(a)(8) , relating to the so-called “charitable contribution” deduction).
D.C. Code § 47-1310 — DC Code / Title 47 / Chapter 13 / § 47-1310
§ 47-1310. Duties of Assessor — Furnishment of information.
Status: in_force

The Assessor of the District of Columbia shall furnish information with respect to taxes, special assessments, and valuations to any person having any interest in the property with respect to which such information is requested.
D.C. Code § 47-4673 — DC Code / Title 47 / Chapter 46 / § 47-4673
§ 47-4673. New Howard University hospital and redevelopment real property tax abatement.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "CBE Act" means [subchapter IX-A of Chapter 2 of Title 2] .
  (2) "Certified Business Enterprise" means a business enterprise or joint venture certified pursuant to the CBE Act.
  (3) "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 Redevelopment Property.
  (3A) "Duke District Property" means the real property known for tax and assessment purposes as Lots 53 and 834 in Square 3058, Lots 968, 970, 62, 972, 977, 979, 934, 1023, 811, 945, 1033, 930, and 933 in Square 2877, Lots 882 and 1115 in Square 2873, Lots 951, 950, 1037, 952, 953 in Square 2882, Lot 44 in Square 3064, Lot 56 in Square 417, Lot 30 in Square 416, and Lot 860 in Square 3069, or any successor tax lots, and any improvements on that real property.
  (4) "New Hospital" means the teaching and research hospital constructed by the New Hospital Developer as further described in subsection (e)(4) of this section.
  (5) "New Hospital Developer" means Howard University, or its successor approved by the Mayor.
  (6) "New Hospital Operator" means Howard University, or other entity managing the day to day operations of the New Hospital.
  (7) "New Hospital Property" has the meaning set forth in subsection (e)(4) of this section.
  (8) "Project" means the redevelopment of the real property and the buildings located on the Redevelopment Property or the Duke District Property into a mixed-use project, integrated with the surrounding neighborhoods, that includes varied uses, such as residential, including a significant component of affordable and workforce housing, market and neighborhood-serving retail, hospitality, and office uses.
  (8A) "Property Lessee" means party that has entered into a development agreement or ground lease with Howard University to deliver a project at the Duke District Property.
  (8B) "Property Lessor" means Howard University.
  (9) "Redevelopment Property" means the real property known for tax and assessment purposes as Lots 033, 829, 830, and 831 in Square 3065, Lot 11 in Square 3074, Lot 807 in Square 3075, Lot 52 in Square 3072, Lots 26 and 30 in Square 3078, and Lot 73 in Square 3080 and any improvements on that real property.
  (10) "Redevelopment Property Developer" means Howard University or its successor, or an affiliate or assignee of Howard University.".
(b) The approval of a successor to Howard University as the New Hospital Developer shall not be unreasonably withheld, conditioned, or delayed.
(c) Subject to subsections (d) and (e) of this section, the tax imposed on the Redevelopment Property and the Duke District Property by Chapter 8 of this title shall be abated for 20 real property tax years.
(d) The abatement provided in subsection (c) of this section shall:
  (1) Begin:
    (A) The earlier of October 1, 2024, or the opening of the New Hospital; and
    (B) At the election of the Redevelopment Property Developer or Property Lessor, upon:
      (i) The date of issuance of the temporary certificate of occupancy of each phase of the Project for that portion of the Redevelopment Property on which the phase is located;
      (i-I) The date of issuance of the temporary certificate of occupancy of a Project on the Duke District Property to a Property Lessee; or
      (ii) The date of transfer for development of each phase referenced in sub-subparagraph (i) of this subparagraph or each Duke District Property;
  (2) Not exceed $11.25 million in any tax year or $225 million in total; and
  (3) Not remain in effect later than the end of tax year 2050.
  (4) At the Redevelopment Property Developer's election, be subject to monetization at any time before October 1, 2024.
(e) For the Redevelopment Property to receive the abatement described in this section:
  (1) The New Hospital Developer and the Redevelopment Property Developer shall execute a First Source Agreement with the Department of Employment Services for the construction and operation of the New Hospital on the New Hospital Property and the Project on the Redevelopment Property.
  (2) The New Hospital Developer and Redevelopment Property Developer shall execute a Certified Business Enterprise agreement with the Department of Small and Local Business Development requiring the New Hospital Developer and the Redevelopment Property Developer to, at a minimum, contract for at least 35% of the contract dollar volume of the construction and operation of the New Hospital on the New Hospital Property and the construction and operation of the Project on Redevelopment Property with business enterprises or joint ventures certified pursuant to the CBE Act.
  [(3)] The New Hospital Developer shall construct a new, state-of-the-art, full-service, teaching and research hospital on or adjacent to the Georgia Avenue, N.W., campus of Howard University with a level 1 trauma center and an academic affiliation with the Howard College of Medicine and its graduate medical education program.
  [(4)] The New Hospital Developer shall open the New Hospital by October 1, 2028, and the New Hospital Operator shall operate the New Hospital on an ongoing basis for at least until the end of the time period of the tax abatement provided by this section.
  [(5)] The New Hospital Operator shall endeavor in good faith to operate the existing Howard University Hospital located on the Redevelopment Property on a continuous basis until the New Hospital is open on the New Hospital Property.
(f) (1) The District shall provide funding for operational and start-up support for the New Hospital Developer or New Hospital Operator to operate, starting on or before October 1, 2021, centers of excellence approved by the Department of Health for sickle cell disease, women's health, substance use and co-occurring disorders, trauma care and violence prevention, and oral health. The New Hospital Developer or New Hospital Operator shall continue to operate such centers of excellence, and maintain the conditions necessary for their approval as centers of excellence by the Department of Health, until at least the end of the time period of the tax abatement provided by this section; provided, that the foregoing requirement shall not apply during a fiscal year between and including Fiscal Year 2021 and Fiscal Year 2025 when the District does not include in its operating budget at least $3 million in the fiscal year to support the centers of excellence; provided further, that the Mayor and the New Hospital may mutually agree to modify the centers of excellence required by this paragraph.
  (1A) [Repealed].
  (2) The Redevelopment Property Developer shall submit a detailed redevelopment plan for the Redevelopment Property to the Mayor by October 1, 2021, and provide an updated redevelopment plan to the Mayor at least once every 6 months thereafter until the Redevelopment Property is fully redeveloped.
(g) (1) The Mayor shall certify annually to the Office of Tax and Revenue the Redevelopment Property's and the Duke District Property's eligibility for the abatement provided pursuant to this section. The Mayor's certification shall include:
    (A) A description of the Redevelopment Property and the Duke District Property by square, suffix, and lot, and the date the abatement begins and ends;
    (B) The date the issuance of the temporary certificate of occupancy or transfer referred to in subsection (d)(1)(B) of this section occurred;
    (C) A statement that the conditions specified in subsection (e) of this section have been satisfied; and
    (D) Any other information that the Mayor considers necessary or appropriate.
  (2) If at any time the Mayor determines that the Redevelopment Property or the Duke District Property, or any portion of the Redevelopment Property or the Duke District Property, has become ineligible for the abatement provided by this section, the Mayor shall notify the Office of Tax and Revenue and specify the date that the ineligibility began. The Redevelopment Property or the Duke District Property, or portion of the Redevelopment Property or the Duke District Property, shall be ineligible for the abatement on the first day of the tax year following the date when ineligibility occurred.
(h) The exemption provided by this section shall be in addition to, and not in lieu of, any other tax relief or assistance applicable to the Redevelopment Property, Duke District Property, Redevelopment Property Developer, or Property Lessee from any other source permitted under the law.
(i) Notwithstanding any other provision of law, the Mayor is authorized to take such actions as are appropriate to execute this section.
(j) (1) There is established as a special fund the Howard University Hospital Centers of Excellence Fund ("Fund"), which shall be administered by the Department of Health in accordance with paragraph (3) of this subsection.
  (2) The following funds shall be deposited into the Fund:
    (A) Funds appropriated in Fiscal Year 2022 or later for the purpose of providing operational and start-up support to the centers of excellence described in subsection (f) of this section; and
    (B) Funds appropriated in Fiscal Year 2021 for the purposes of providing operational and start-up support to the centers of excellence described in subsection (f) of this section that remain unspent at the end of Fiscal Year 2021.
  (3) Money in the Fund shall be used to provide operational and start-up support to the centers of excellence described in subsection (f) of this section. Such support may be provided through non-competitive grants or other means.
  (4) (A) The money deposited into the Fund, but not expended in a fiscal year shall not revert to the unassigned fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.
    (B) Subject to authorization in an approved budget and financial plan, money in the Fund shall be continually available without regard to fiscal year limitation.
D.C. Code § 47-3912 — DC Code / Title 47 / Chapter 39 / § 47-3912
§ 47-3912. Interest and penalties.
Status: repealed

Repealed.
D.C. Code § 47-2853.76d — DC Code / Title 47 / Chapter 28 / § 47-2853.76d
§ 47-2853.76d. Duties and responsibilities of body artists.
Status: in_force

(a) Body art technicians shall perform body art procedures in a licensed body art establishment.
(b) Body art technicians shall use single-use disposable sharps, pigments, gloves, and cleansing products while performing body art procedures on each client.
(c) Verbal and written instructions for the care of the tattooed, pierced, or other modified sites on the body shall be provided by the body artist to each customer upon the completion of the procedure. The written instructions shall advise the customer to consult a physician at the first sign of infection or other adverse reaction and shall contain the name of the body artist and the name, address, and telephone number of the establishment.
(d) Any person who violates this section shall be subject to disciplinary action including license suspension or revocation and a maximum fine of $2,500.
D.C. Code § 47-831 — DC Code / Title 47 / Chapter 8 / § 47-831
§ 47-831. Omitted properties; void assessments; notice and appeal.
Status: in_force

(a) If the Department of Finance and Revenue shall learn that any property liable to taxation has been omitted from the assessment for any previous year or years, or has been so assessed that the assessment made was void, it shall be a duty at once to  reassess this property for each and every year for which it has escaped assessment and taxation, and report the same, through the  Assessor, to the Collector of Taxes who shall at once proceed to collect the taxes so in arrears as other taxes are collected;  provided, that no property which has escaped assessment and taxation shall be liable under this section for a period of more than 3  years prior to such assessment, except in the case of property involved in litigation.  In addition to the duties of the Assessor hereinbefore provided, it shall be the duty of the Assessor upon reassessment as herein provided to notify the owner by writing of  the fact of such reassessment.  An owner aggrieved by a reassessment made under this section may , within 45 days from the date of the notice, petition for an administrative review of the reassessment and appeal from a final determination thereof, to the same extent as if the appeal were filed under 47-825.01a(d)(2) .
(b) This section shall not apply when the owner has a duty to notify the Collector of Taxes of the cessation of eligibility for a deduction, classification, exemption, or deferral.
D.C. Code § 47-3216 — DC Code / Title 47 / Chapter 32 / § 47-3216
§ 47-3216. Jobs.
Status: repealed

Repealed.
D.C. Code § 47-2319 — DC Code / Title 47 / Chapter 23 / § 47-2319
§ 47-2319. Judicial review.
Status: in_force

Any person aggrieved by a final determination of tax or by a denial of a claim for refund, other than a refund of tax finally determined in § 47-2316 , may within 6 months from the date of assessment of the deficiency, or from the date of the denial of a claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 and 47-3304 as amended.
D.C. Code § 47-916 — DC Code / Title 47 / Chapter 9 / § 47-916
§ 47-916. Issuance of rules and regulations to carry out chapter.
Status: in_force

The Mayor is authorized to issue such rules and regulations as he or she may deem necessary to carry out the purposes of this chapter.
D.C. Code § 47-1411 — DC Code / Title 47 / Chapter 14 / § 47-1411
§ 47-1411. Imposition of excise tax.
Status: expired

[Expired].
D.C. Code § 47-2905 — DC Code / Title 47 / Chapter 29 / § 47-2905
§ 47-2905. Posting of price scale.
Status: repealed

Repealed.
D.C. Code § 47-2601 — DC Code / Title 47 / Chapter 26 / § 47-2601
§ 47-2601. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “Alien” means organized under the laws of any country other than the United States or a territory or insular possession of the United States.
(2) “District” means the District of Columbia.
(3) “Domestic” means organized under the laws of the District of Columbia or under federal legislation.
(4) “Foreign” means organized under the laws of any state of the United States, or of any territory or insular possession of the United States.
(5) “Foreign country” means a country where an insurer, not organized under the laws of the United States, is organized or formally located.
(6) “Mayor” means the Mayor of the District of Columbia.
(7) “Net premium receipts” or “consideration received” means gross premiums or consideration received less the sum of the following:
  (A) Premiums received for reinsurance assumed and consideration returned on contracts not taken or cancelled; and
  (B) Dividends paid in cash or used by policyholders to pay renewal premiums.
(8) “State” means the Commonwealth of Puerto Rico, a state in the United States of America, or a United States possession or territory other than the District of Columbia.
D.C. Code § 47-2401 — DC Code / Title 47 / Chapter 24 / § 47-2401
§ 47-2401. Definitions.
Status: in_force

As used in this chapter, unless the context clearly indicates otherwise:
(1) The term “cigar” means any roll for smoking, other than a cigarette, where both the roll and wrapper or cover of the roll are composed entirely of tobacco.
(1A) The term “cigarette” means:
  (A) Any roll for smoking containing tobacco wrapped in paper or in any substance other than tobacco leaf;
  (B) Any roll for smoking containing tobacco, wrapped in any substance, weighing 4 pounds per thousand or less, except those wrapped entirely in whole tobacco leaf that do not have a filter; or
  (C) Any roll for smoking containing tobacco wrapped in any substance, however labeled or named, flavored or not, which because of its appearance, size, the type of tobacco used in the filler, or its packaging, pricing, marketing, or labeling, is likely to be offered to, purchased by, or consumed by consumers as a cigarette as described in this paragraph.
(2) The term “consumer” means any person who manufactures or possesses cigarettes or other tobacco products for his own consumption or for transfer, without consideration, to another consumer, but not for transfer to other persons or for transfer with consideration.
(3) The term “District” means the District of Columbia.
(3A) The term “importer” means “importer” as the term is defined in section 5702(l) of the Internal Revenue Code of 1986, approved October 22, 1986 (68A Stat. 707; 26 U.S.C. § 5702(l)) [now 26 U.S.C. § 5702(k)].
(3B) The term “manufacturer” means “manufacturer of tobacco products” as the term is defined in section 5702(d) of the Internal Revenue Code of 1986, approved October 22, 1986 (68A Stat. 707; 26 U.S.C. § 5702(d)).
(4) The term “Mayor” means the Mayor of the District of Columbia or his authorized representatives.
(5) The term “original package” means a sealed package into which cigarettes or other tobacco products are put up by the manufacturer for sale to consumers; provided, that if the package contains smaller-size packages that are also intended by the manufacturer for sale to consumers, only the smallest-size sealed package intended for sale to consumers shall be considered the original package.
(5A) The term “other tobacco product” means any product containing, made from, or derived from tobacco, other than a cigarette or premium cigar, that is intended or expected to be consumed. The term “other tobacco product” includes vapor products, as defined in paragraph (9A) of this section, but does not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product, as a tobacco dependence product, or for other medical purposes, and that is being marketed and sold solely for such an approved purpose.
(5B) The term “package” means “package” as the term is defined in section 3(4) of the Federal Cigarette Labeling and Advertising Act, approved July 27, 1965 (79 Stat. 282; 15 U.S.C. § 1332(4)).
(6) The term “person” means any individual, partnership, society, club, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee, and any person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise; any combination of individuals or entities acting as a unit, or any officer or employee of a corporation or member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect to which the violation occurs.
(7) The term “possession” includes actual or constructive possession, having legal title or an equitable interest which entitles a person to such possession, and the exercise of any right or power incident to such ownership or possession.
(7A) The term “premium cigar” means any cigar with a retail cost of $ 2.00 or more, or packaged units of cigars averaging $ 2.00 or more per packaged cigar at retail.
(8) The term “sell” or “sale” means any transaction where title or possession, or both, of cigarettes or other tobacco products is, or is to be, transferred in any manner or by any means whatsoever, whether with or without consideration. The word “sell” or “sale” includes offering for sale, keeping for sale, or displaying for sale.
(8A) Repealed.
(9) The term “stamp” means any fusion decal stamps, impressions made by metering devices, or other indicia authorized by the Mayor as evidence that the tax levied and imposed by this chapter has been paid.
(9A) The term “vapor product” means:
  (A) Any non-lighting, noncombustible product that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce aerosol from nicotine in a solution; or
  (B) Any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.
(10) The term “vending machine” means any automated, self-service device that dispenses cigarettes or other tobacco product upon insertion of money, tokens, or any other form of payment.
(11) The term “wholesale price” means the price for which a licensed wholesaler sells other tobacco products. The wholesale price includes the applicable federal excise tax, freight charges, or packaging costs, regardless of whether they were included in the purchase price, but excludes any discount, trade allowance, rebate, or other reduction.
D.C. Code § 47-821 — DC Code / Title 47 / Chapter 8 / § 47-821
§ 47-821. Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
Status: in_force

(a) The Mayor shall assess all real property, identifying separately the value of land and improvements thereon, and administer and collect the real property tax within the District. The Mayor shall also notify owners of real property of assessments and of appeal procedures. In addition, he shall maintain adequate records relating to the administration of the real property tax in the District, and provide appropriate public information concerning such tax.
(b) The Mayor shall appoint assessors competent to determine values of real property to carry out the provisions of §§ 47-820 to 47-828 and other relevant portions of this chapter. Each person so appointed shall take and subscribe an oath to diligently, faithfully, and impartially assess all real property according to applicable law and regulations and otherwise perform the duties of office.
(c) The Mayor shall assure that information regarding the characteristics of real property, sales and exchanges of all such property, building permits, land use plans, and any other information pertinent to the assessment process shall be made available to the assessors on a timely basis.
(d) (1) The Mayor may require an owner of real property to submit such information relating to the transfers of ownership, construction or reproduction costs, and income or economic benefits derived from such property as in the Mayor’s judgment will assist in the determination of the estimated market value required under this title. If an owner of real property in the District of Columbia fails to submit such information within the time and in the form prescribed, there shall be added to the real property tax levied upon the property in question for the next ensuing tax year the amount of 10% of said tax; provided, that when such information is provided after said time and it is shown that the failure to provide it was due to reasonable cause, no such addition shall be made to the tax.
  (2) (A) Except as otherwise provided in this chapter or under a court order, an officer, former officer, employee, or former employee of the District may not open valuation records for public inspection or reveal any information contained in valuation records. For purposes of this section, the term “valuation records” means:
      (i) Information regarding private appraisals, actual building costs, rental data, or business volume;
      (ii) Income or expense forms; and
      (iii) Rent rolls.
    (B) Notwithstanding subparagraph (A) of this paragraph, the Mayor shall permit a valuation record of a real property to be inspected by:
      (i) An owner or authorized agent of the property that is the subject of the valuation record; or
      (ii) An official of the District of Columbia executive branch acting in his official capacity, having a right thereto in his official capacity; provided, that no official shall inspect or use, in any review or appeal under this chapter, any information provided to the Mayor under § 47-820(d) [(d) repealed] or this section, other than information provided to the Mayor for the real property under review or appeal; provided further, that nothing contained in this subsection shall be construed to:
        (I) Prohibit the use by the official, in reviews or appeals, of statistical data in a form which ensures that the identification of a particular real property shall not be disclosed. The particular valuation records therefrom shall not be divulged or made known; or
        (II) Prohibit the official from offering any information of the subject real property provided to defend the assessment of the subject real property in a review or appeal under this chapter.
    (C) A violation of this paragraph shall be a misdemeanor and, upon conviction thereof, shall be punishable by a fine of not more than the amount set forth in [ § 22-3571.01 ], by imprisonment for not more than 180 days, or both. All prosecutions under this subparagraph 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 of Columbia.
(e) (1) The Office of the Inspector General shall arrange for an independent audit of the Office of Tax and Revenue for the purposes of examining the District’s management and valuation of commercial real property assessments. The independent audit shall be prepared by an outside firm, such as the International Association of Assessing Officers, that is knowledgeable and experienced in real property appraisal, assessment administration, and real property tax policy, with a demonstrated history of assisting local and state governments in evaluating assessment practices.
  (2) The scope of the audit shall include the following:
    (A) An evaluation of the commercial real property assessment process;
    (B) An evaluation of the organizational structure, workload statistics, performance measures, compensation requirements, staffing levels, training, qualifications, and staff development functions; and
    (C) An examination of hiring practices, including whether the human resources rules and regulations to which the Office of the Chief Financial Officer is subject, hinder or enhance the ability of the Office of Tax and Revenue to attract, develop, and retain a well-qualified workforce.
  (3) The independent audit shall include recommendations for improving the commercial real property assessment functions within the Office of Tax and Revenue.
  (4) The Office of the Inspector General shall submit a complete copy of the 1st audit findings, along with all of the recommendations made by the firm which performed the independent audit, to the Council, the Mayor, and the Chief Financial Officer on or before December 1, 2010. Thereafter, the Office of the Inspector General shall arrange for and submit a report meeting the requirements of this section at least once every 3 years, or sooner upon request of the Council or the Mayor.
(f) The Chief Financial Officer shall submit to the Council, no later than July 1, 2010, an examination of the District’s performance for the last 5 years in commercial real property valuation cases appealed by a taxpayer from the Real Property Tax Appeals Commission for the District of Columbia and decided by the Superior Court of the District of Columbia (“Superior Court”) or the District of Columbia Court of Appeals. The information to be provided for each case shall include:
  (1) Initial valuation of the subject property by the Office of Tax and Revenue;
  (2) The Real Property Tax Appeals Commission for the District of Columbia decision on the taxpayer’s appeal;
  (3) Valuation of the subject property presented at trial in Superior Court by the Office of the Attorney General on behalf of the Office of Tax and Revenue;
  (4) Valuation of the property presented by the taxpayer at trial in Superior Court; and
  (5) The final valuation decision ordered by Superior Court or the District of Columbia Court of Appeals.
D.C. Code § 47-3404 — DC Code / Title 47 / Chapter 34 / § 47-3404
§ 47-3404. Annual payment by the United States — Appropriations — Deficiency.
Status: in_force

If in any fiscal year or years a deficiency exists between the amount appropriated and the amount authorized by this article to be appropriated, additional appropriations are hereby authorized for subsequent fiscal years to pay such deficiency or deficiencies.
D.C. Code § 47-3715 — DC Code / Title 47 / Chapter 37 / § 47-3715
§ 47-3715. Monthly report of Register of Wills.
Status: in_force

The Register of Wills shall report to the Mayor on every order appointing a personal representative in the District for the estate of any decedent. The report shall be in a form prepared by the Register of Wills, shall be filed with the Mayor at least once every month, and shall contain the name of the decedent, the date of his or her death, the name and address of the personal representative, and the value of the estate, as shown by the petition for probate.
D.C. Code § 47-838 — DC Code / Title 47 / Chapter 8 / § 47-838
§ 47-838. Railroad companies — Baltimore and Potomac.
Status: in_force

The property occupied by the Baltimore and Potomac Railroad Company under authority of this section, together with the improvements which may be put thereon, shall be subject to tax by the District of Columbia the same as other property in the District of Columbia; provided, that no assessment, valuation, or tax shall be made, laid, or levied on the Baltimore and Potomac Railroad Company on account of any bridges, tunnels, elevated tracks, or subway which shall be located, constructed, or maintained under the authority of this act, and forming part of said railroad, in excess of that which would or could be lawfully made, laid, or levied if said railroad was wholly located and constructed on the surface of the ground; it being the true intent and meaning hereof that any such bridges, tunnels, elevated tracks, or subway forming a part of said railroad shall be assessed and valued for purposes of taxation and taxed on the same basis as any other equal portion of railroad situated within the said District of Columbia not constructed on, in, through, or upon any such bridges, tunnels, elevated tracks, or subway.
D.C. Code § 47-452 — DC Code / Title 47 / Chapter 4 / § 47-452
§ 47-452. Establishment and application; availability; publicity.
Status: repealed

Repealed.
D.C. Code § 47-1805.01 — DC Code / Title 47 / Chapter 18 / § 47-1805.01
§ 47-1805.01. Returns — Forms.
Status: in_force

(a) Forms. — The Chief Financial Officer is hereby authorized and directed to prescribe the forms of returns. All returns required under this subchapter shall be filed on the forms and in the manner prescribed by the Chief Financial Officer.
(b) Duty of Chief Financial Officer; obligation of taxpayer. — Blank forms of returns of income shall be supplied by the Chief Financial Officer. It shall be the duty of the Chief Financial Officer to obtain an income tax return from every taxpayer who is liable under this chapter to file such return; but this duty shall in no manner diminish the obligation of the taxpayer to file a return without being called upon to do so.
(c) Information returns. — Every person subject to the jurisdiction of the District in whatever capacity acting, including receivers or mortgagors of real or personal property, fiduciaries, partnerships, and employers making payment of dividends, interest, rent, premiums, annuities, compensations, remunerations, emoluments, or other income to any person subject to tax under this chapter, shall render such returns thereof to the Chief Financial Officer as he may by rule prescribe.
(d) Certificates of nonresidence. — Repealed.
(e) Requirement to file joint federal returns. — Whenever a taxpayer is required by the Internal Revenue Code of 1986 to file a joint income tax return with his or her spouse in order to qualify for a tax benefit under the Internal Revenue Code of 1986, the taxpayer and spouse shall file either a joint return or separate returns on a combined individual form prescribed by the Chief Financial Officer in order to qualify for a similar benefit afforded under this chapter.
(f) Joint filing of returns for domestic partners. — Domestic partners may file either a joint return or separate returns on a combined form prescribed by the Chief Financial Officer as if the federal government recognized the right of domestic partners to file jointly.
(g) Joint filing of returns for married same-sex individuals. — Married same-sex individuals may file either a joint return or separate returns on a combined form prescribed by the Chief Financial Officer as if the federal government recognized the right of married same-sex individuals to file jointly.
D.C. Code § 47-318 — DC Code / Title 47 / Chapter 3 / § 47-318
§ 47-318. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Budget gap” means the difference between estimated expenditures and estimated revenues.
(2) “Budget modification” means a reexamination of all major elements of the current year budget, and shall contain for the current year budget all elements of the multiyear plan listed in paragraph (4) of this section.
(3) “Gap-closing action” means any action designed to eliminate the budget gap. Gap-closing actions include increases in current revenue bases and rates; new taxes, fees, charges, fines, and penalties; expenditure reductions associated with lower service levels; and productivity improvements that yield expenditure reductions without a decrease in service levels. Gap-closing actions must be proposed in the fiscal year prior to their implementation.
(4) “Multiyear plan” means the costs and funding of services in the District over a 4-year period and shall be based on the actual experience of the immediately preceding 3 fiscal years, on the approved current fiscal year budget, and on estimates for at least the 4 succeeding fiscal years. Pursuant to § 1-204.43 , the multiyear plan shall include provisions identifying:
  (A) Future cost implications of maintaining programs at currently authorized levels, including anticipated changes in wage, salary, and benefit levels;
  (B) Future cost implications of all capital projects for which funds have already been authorized, including identification of the amount of already appropriated but unexpended capital project funds;
  (C) Future cost implications of new, improved, or expanded programs and capital project commitments proposed for each of the succeeding 4 fiscal years;
  (D) The effects of current and proposed capital projects on future operating budget requirements;
  (E) Revenues and funds likely to be available from existing revenue sources at current rates or levels;
  (F) The specific revenue and tax measures recommended for the forthcoming fiscal year and for the next following fiscal year necessary to balance revenues and expenditures;
  (G) The actuarial status and anticipated costs and revenues of retirement systems covering District employees; and
  (H) Total debt service payments in each fiscal year in which debt service payments must be made for all bonds which have been or will be issued, and all loans from the United States Treasury which have been or will be received, to finance the total cost on a full funding basis of all projects listed in the capital improvements plan prepared under § 1-204.44 ; and for each such fiscal year, the percentage relationship of the total debt service payments (with payments for issued and proposed bonds and loans from the United States Treasury, received or proposed, separately identified) to the bonding limitation for the current and forthcoming fiscal year as specified in § 1-206.03(b) .
(5) “Multiyear plan modification” means a reexamination of all major elements of the multiyear plan, and shall contain all elements of the multiyear plan listed in paragraph (4) of this section.
(6) “Tax expenditures” means the revenue losses attributable to provisions of federal law and the laws of the District of Columbia that allow, in whole or in part, a special exclusion, exemption, or deduction from taxes authorized in this title, or which provide a special credit, a preferential rate of tax, or a deferral of tax liability.
D.C. Code § 47-2884.10 — DC Code / Title 47 / Chapter 28 / § 47-2884.10
§ 47-2884.10. Excessive consideration prohibited; instruments for loans made in violation of part invalid; loans made outside of District.
Status: in_force

(a) No person, except as authorized by this part, shall directly or indirectly, by any device, subterfuge, or pretense, whatsoever, ask, demand, charge, contract for, or receive, or participate, as agent, broker, procurer, intermediary, or volunteer, or in any other capacity, in asking, demanding, charging, contracting for, or receiving any interest, discount, fee, charge, or other consideration which in the aggregate is greater than the interest which is permitted by §§ 28-3301 to 28-3303 , upon any loan or application for loan in the amount or of the value of $1,000, or less, whether or not such loan is made.
(b) No person engaged in the business regulated by this part shall pay, directly or indirectly, to any person, any money, service, or thing of value for the doing of any of the acts prohibited in subsection (a) of this section; provided, that this subsection shall apply only to acts done or performed with reference to loan transactions or applications for loans in sums of $1,000 or less, or in inducing or seeking to induce any person to borrow in sums of $1,000 or less.
(c) No instrument evidencing a loan made within the District in violation of the provisions of this part shall be valid or enforceable in the District by the lender or by any other holder thereof who acquired the same with actual knowledge that said loan was made in violation of the provisions of this part or with knowledge of such facts that his action in taking such instrument amounted to bad faith.
(d) Any loan made by any person not licensed under this part for which there has been charged, contracted for, or received a greater rate of interest, discount, or consideration than the interest which is permitted by §§ 28-3301 to 28-3303 , and any loan made by a licensee under this part for which there has been charged, contracted for, or received a greater rate of interest, discount, or consideration than licensees are permitted to charge, contract for, or receive under this part is hereby declared to be against the public policy of the District. No such loan made outside the District shall be enforced in the District and every person in anywise participating therein in the District shall be subject to the provisions of this part, except that the provisions of this subsection shall not apply to a loan legally made in any state under and in accordance with the provisions of a duly enacted pawnbroker law.
D.C. Code § 47-2404 — DC Code / Title 47 / Chapter 24 / § 47-2404
§ 47-2404. Licenses.
Status: in_force

(a) No person shall manufacture for sale, keep for sale, offer for sale, display for sale in vending machines, or sell cigarettes or other tobacco product in the District without having first obtained a license or licenses for such purpose or purposes from the Mayor.
(b) The Mayor may issue the following types of licenses, upon the filing of an application as prescribed by the Mayor:
  (1) Wholesaler’s licenses. — A wholesaler’s license shall authorize the licensee to manufacture, purchase, or otherwise acquire cigarettes or other tobacco product and to keep for sale, offer for sale, and sell such cigarettes or other tobacco product in original packages to consumers, to persons holding a license under this chapter as a wholesaler, retailer, or vending machine operator, and to persons for resale in other states or jurisdictions; provided, that with respect to sales made to persons for resale in other states or jurisdictions, such persons must be licensed under the laws of such other state or jurisdiction to engage in the business of selling cigarettes or other tobacco product therein. A wholesaler’s license shall authorize the licensee to manufacture, keep for sale, offer for sale, and sell cigarettes or other tobacco product only at the place or places designated therein. Except as provided by the Mayor by regulation, a separate license shall be required for each place where cigarettes or other tobacco product are to be manufactured, kept for sale, offered for sale, or sold. The Mayor may provide, by regulation, for the issuance of a wholesaler’s license for a place located outside of the District. The annual fee for a wholesaler’s license shall be $50 for each place designated therein.
  (2) Retailer’s licenses. — A retailer’s license shall authorize the licensee to keep for sale, offer for sale, and sell cigarettes or other tobacco product to consumers in original packages from the place or places designated therein. A retailer’s license shall not authorize the licensee to sell cigarettes or other tobacco product to other licensees for resale. Except as provided by the Mayor by regulation, a separate license shall be required for each retail establishment. The annual fee for a retailer’s license shall be $15 for each retail establishment.
  (3) Vending machine operator’s licenses restricted.
    (A) No license shall be issued for the sale of cigarettes or other tobacco product in an original package from or by means of a vending machine, except in the case of a tavern or nightclub licensed pursuant to § 25-113 , an establishment that restricts admittance to persons 21 years of age or older, or a restaurant licensed pursuant to § 25-113 .
    (B) Any cigarette or other tobacco product vending machine that is located in a tavern, nightclub, establishment, or restaurant in accordance with subparagraph (A) of this paragraph shall be located in an area that is in the immediate vicinity, plain view, and control of a responsible employee, so that any tobacco purchase is readily observable by an employee. The cigarette or other tobacco product vending machine shall not be located in a similar unmonitored area.
    (C) The annual fee for a vending machine operator’s license shall be $15 for each vending machine.
    (D) Any cigarette or other tobacco product vending machine that is located in a tavern, nightclub, establishment, or restaurant in accordance with subparagraph (A) of this paragraph shall display the warning sign required by § 22-1320(e)(1) .
    (E) Any cigarette or other tobacco product vending machine that is located in a tavern, nightclub, establishment, or restaurant in accordance with subparagraph (A) of this paragraph shall not contain any non-tobacco product, other than matches.
(c) The Mayor shall keep a complete record of applications made for licenses under this section and of the actions taken thereon.
(d) The Mayor may, by regulation, adjust the license fees imposed by subsection (b) of this section and may establish fees for duplicate licenses.
(e) Licenses issued under this section shall remain in effect for such periods of time as may be prescribed by the Mayor by regulation, not exceeding 1 year from the effective date of such licenses, or until such licenses are suspended or revoked by the Mayor under subsection (f) of this section.
(f) The Mayor may, after a hearing, suspend or revoke any license issued under this section for any violation of this chapter or of the regulations promulgated under this chapter.
(g) The licenses required by this section shall be in addition to the licenses required by any other law or regulation.
(h) The Mayor may suspend any license issued under this section to any person convicted of a first or second violation of § 22-1320 . The Mayor shall revoke the license for a third or subsequent violation.
(h-1) The Mayor may, after a hearing, suspend any license issued under this section for a first or second violation of [§ 7-1721.08(a)] . The Mayor shall, after a hearing, revoke any license issued under this section for a third or subsequent violation of [§ 7-1721.08(a)] .
(i) Any license issued pursuant to this chapter shall be issued as a General Sales endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of Chapter 28 of this title .
D.C. Code § 47-391.07 — DC Code / Title 47 / Chapter 3 / § 47-391.07
§ 47-391.07. Suspension of activities.
Status: in_force

(a) Suspension upon payment of Authority obligations. — (1) In general. — Upon the expiration of the 12-month period which begins on the date that the Authority certifies that all obligations arising from the issuance by the Authority of bonds, notes, or other obligations pursuant to part C of this subchapter have been discharged, and that all borrowings by or on behalf of the District of Columbia pursuant to §§ 47-3401 through 47-3401.04 , have been repaid, the Authority shall suspend any activities carried out under this Act and the terms of the members of the Authority shall expire.
  (2) No suspension during control year. — The Authority may not suspend its activities pursuant to paragraph (1) of this subsection at any time during a control year.
(b) Reactivation upon initiation of control period. — Upon receiving notice from the Chairs of the Appropriations Committees of the House of Representatives and the Senate that a control period has been initiated (as described in § 47-392.09 ) at any time after the Authority suspends its activities under subsection (a) of this section, the President shall appoint members of the Authority, and the Authority shall carry out activities under this Act, in the same manner as the President appointed members and the Authority carried out activities prior to such suspension.
D.C. Code § 47-914 — DC Code / Title 47 / Chapter 9 / § 47-914
§ 47-914. Judicial review.
Status: in_force

Any person aggrieved by an assessment of a deficiency in tax finally determined by the Mayor under the provisions of § 47-908 [repealed] may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , 47-3306 , 47-3307 , and 47-3308 .
D.C. Code § 47-1703 — DC Code / Title 47 / Chapter 17 / § 47-1703
§ 47-1703. Distraint of personal property — Persons required to surrender property or rights.
Status: repealed

Repealed.
D.C. Code § 47-2853.13 — DC Code / Title 47 / Chapter 28 / § 47-2853.13
§ 47-2853.13. Procedures for renewal of license, certification, and registration.
Status: in_force

(a) At least 30 days before the license, certification or regulation expires, or a greater period as established by rule, the Mayor shall send to the person licensed, certified or registered, by first class mail to his or her last known address, a renewal notice that states:
  (1) The date on which the current license, certificate, or registration expires;
  (2) The date by which the renewal application must be received for renewal to be issued prior to expiration; and
  (3) The amount of the renewal fee.
(b) Before a license, certificate or registration expires, it may be renewed for an additional term, if the person applying for renewal:
  (1) Submits a timely application;
  (2) Is otherwise eligible to be renewed;
  (3) Pays the renewal fee established by the Mayor;
  (4) Submits satisfactory evidence of compliance with any continuing education requirements established by the board; and
  (5) Meets any other requirements established by law or regulation.
(c) The Mayor shall renew the license or certificate, or shall re-register, each applicant for renewal who meets the requirements of this section and § 47-2853.13 [sic], unless a question has been raised about whether an applicant for renewal is eligible for renewal. Where questions arise about the eligibility of the applicant for renewal, the board with responsibility for that occupation or profession shall investigate and determine whether the applicant shall be renewed.
D.C. Code § 47-1706 — DC Code / Title 47 / Chapter 17 / § 47-1706
§ 47-1706. Creation and enforcement of lien.
Status: repealed

Repealed.
D.C. Code § 47-1928 — DC Code / Title 47 / Chapter 19 / § 47-1928
§ 47-1928. Release of lien.
Status: repealed

Repealed.
D.C. Code § 47-894 — DC Code / Title 47 / Chapter 8 / § 47-894
§ 47-894. Application of assessment.
Status: in_force

The Chief Financial Officer shall establish the Southeast Water and Sewer Improvement Benefit District Account within the General Fund of the District of Columbia for the deposit and application of special assessment revenues collected under this subchapter. Subject to lien priority, funds in the Southeast Water and Sewer Improvement Benefit District Account shall be used to pay the principal of, interest on, or other repayment amounts related to the general obligation bonds, notes, other obligations, expenditures, or outlays used to finance or pay for the Southwest Water and Sewer Improvement Project or any other then outstanding District of Columbia general obligation bonds, notes, or other obligations. After the termination of the special assessment under § 47-893(h) , any unexpended funds in the Southeast Water and Sewer Improvement Benefit District Account shall be transferred to the Economic Development Special Account or its successor or, if the Economic Development Special Account or a successor to the Economic Development Special Account no longer exists, to the General Fund of the District of Columbia.
D.C. Code § 47-1365 — DC Code / Title 47 / Chapter 13A / § 47-1365
§ 47-1365. Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.
Status: in_force

A tenant or person with less than a fee simple interest from whom payment is obtained (“payor”), by distress or otherwise, of taxes due from an owner or other person under whom the payor holds shall receive a credit for the payment against the rents that the payor owes, except when:
(1) The payor is bound either by operation of law or by contract to pay the taxes;
(2) The real property is the subject of receivership proceedings; or
(3) The Mayor has taken possession of the real property in accordance with § 47-1363 .
D.C. Code § 47-1058 — DC Code / Title 47 / Chapter 10 / § 47-1058
§ 47-1058. Emmaus Rehabilitation Project, lot 74 in square 366.
Status: in_force

The real property, described as lot 74 in square 366 in the District of Columbia, is hereby exempt from real property and transfer and deed recordation taxation so long as, and to the extent that, the same is occupied by Emmaus Services for the Aging, Inc., an organization qualifying 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)  ), and is used to further the tax-exempt purposes of Emmaus Services for the Aging, Inc. Any real property and transfer and deed recordation taxes paid shall be refunded to the payer under the same conditions and subject to the same provisions as if the exemption were granted administratively.
D.C. Code § 47-2853.111 — DC Code / Title 47 / Chapter 28 / § 47-2853.111
§ 47-2853.111. Scope of practice for land surveyors.
Status: in_force

For the purposes of this part, the term “practice of land surveying” means providing professional services including consultation, investigation, testimony evaluation, expert technical testimony, planning, mapping, assembling and interpreting reliable scientific measurements and information relative to the location, size, shape or physical features of the earth, improvements on the earth, the space above the earth, or any part of the earth, and utilization and development of these facts and interpretation into an orderly survey map, plan, report, description, or project.
D.C. Code § 47-4434 — DC Code / Title 47 / Chapter 44 / § 47-4434
§ 47-4434. Return of refund in certain cases.
Status: in_force

If the Mayor determines that all or a portion of a tax refund should not have been offset, or that the division of a joint tax refund was incorrect, the Mayor shall return the excess amount to the taxpayer within 30 days of the determination.
D.C. Code § 47-602 — DC Code / Title 47 / Chapter 6 / § 47-602
§ 47-602. Power to administer oaths or affirmations and summon witnesses; examination of witnesses.
Status: in_force

The Assessor of the District of Columbia and each member of said Board of Assistant Assessors in the discharge of any of the duties devolved upon him or them, or the Board of Real Property Assessments and Appeals, may administer all necessary oaths or affirmations. The Assessor of the District of Columbia, or in his absence the temporary chairman of said Board, shall have power to summon the attendance of any person before said Board to be examined under oath touching such matters and things as the Board of Assistant Assessors or the said Board of Real Property Assessments and Appeals may deem advisable in the discharge of their duties; and any member of the Metropolitan Police force of the District of Columbia may serve subpoenas in his behalf. Such fees shall be allowed witnesses so examined, to be paid out of the contingent fund of the Mayor of the District of Columbia, as are allowed in civil actions before the Superior Court of the District of Columbia. Any person summoned and examined as aforesaid who shall knowingly make false oath or affirmation shall be guilty of perjury, and upon conviction thereof be punished according to the laws in force for the punishment of perjury.
D.C. Code § 47-3911 — DC Code / Title 47 / Chapter 39 / § 47-3911
§ 47-3911. Testimony; production of books and records.
Status: repealed

Repealed.
D.C. Code § 47-4622 — DC Code / Title 47 / Chapter 46 / § 47-4622
§ 47-4622. Sales and use tax credit for the National Law Enforcement Museum.
Status: in_force

(a) The National Law Enforcement Officers Memorial Fund, Inc. (“Fund”) and the vendors at the National Law Enforcement Museum (“Museum”) located on United States Reservation Number 7, on property bounded by the National Law Enforcement Officers Memorial on the north; the United States Court of Appeals for the Armed Forces on the west; Court Building C on the east; and Old City Hall on the south shall be granted a credit against the sales and use taxes imposed by §§ 47-2002 , 47-2002.02 , 47-2202 , and 47-2202.01 in the amount set forth in subsection (b) of this section during the period of time set forth in subsections (e) and (f) of this section.
(b) The amount of the credit shall be the amount of the taxes imposed by §§ 47-2002 , 47-2002.02 , 47-2202 , and 47-2202.01 on the National Law Enforcement Officers Memorial Fund, Inc., and the vendors at the Museum for sales at the Museum; provided, that the annual amount of the credit shall not exceed the amount that would be necessary to pay principal and interest for one year on a loan of $5.5 million amortized in equal semiannual payments over a 20-year period at the lesser of an 8% interest rate or an interest rate equal to the true interest cost (as the term “true interest cost” is defined by the Municipal Securities Rulemaking Board) on the District of Columbia revenue bonds issued for the Museum.
(c) The Fund shall notify the Office of the Chief Financial Officer of the true interest cost and the Fund’s calculation of the amount of the annual tax credit within 15 days after closing on the District of Columbia revenue bonds issued for the Museum.
(d) The Fund and the vendors at the Museum shall report their gross monthly receipts monthly to the Office of the Chief Financial Officer in accordance with the rules of the Office of Tax and Revenue, and include on such reports the amount of the tax credit balance after deducting the applicable taxes credited against such balance on their reports. The Fund shall coordinate with the vendors to ensure that the total amount of the credit allocated to the Fund and to each vendor in each year does not exceed the maximum annual amount of credit authorized under subsection (b) of this section.
(e) The credit authorized by this section shall commence on the 1st day of the 4th month following the date that the Museum is granted a certificate of occupancy by the appropriate government regulatory agency and shall expire 20 years thereafter.
(f) The Fund and the vendors at the Museum shall have no obligation to refund or otherwise return any amount of the credit authorized by this section to any person from whom the taxes offset by the credit were collected.
(g) The Chief Financial Officer may terminate the tax credit granted by this [section] if the Fund:
  (1) Does not execute a development agreement with the District, relating to development of the Museum, within 90 days after [September 23, 2009]; or
  (2) Violates the terms of the development agreement between the Fund and the District.
D.C. Code § 47-1053 — DC Code / Title 47 / Chapter 10 / § 47-1053
§ 47-1053. DC Teachers Federal Credit Union; lot 809, square 938.
Status: in_force

(a) The real estate taxes on the nonprofit real property of the DC Teachers Federal Credit Union, including any interest, penalties, fees, fines, and other related charges assessed against the DC Teachers Federal Credit Union, on real property located 903 D Street, N.E., lot 809, square 938, shall be subject to a full or partial tax exemption for the portion of the real property which is used for the nonprofit activities of DC Teachers Federal Credit Union.
(b) Pursuant to § 47-1002 , this section shall apply only to a District of Columbia sponsored, federally-chartered, credit union which has its place of business located in a current or former District of Columbia-owned property.
D.C. Code § 47-874 — DC Code / Title 47 / Chapter 8 / § 47-874
§ 47-874. Regulations.
Status: in_force

The Chief Financial Officer may promulgate regulations to carry out the purpose of this chapter and amend or repeal any existing regulations promulgated to carry out the purpose of this chapter.
D.C. Code § 47-4211 — DC Code / Title 47 / Chapter 42 / § 47-4211
§ 47-4211. Imposition of accuracy-related penalty.
Status: in_force

(a) For purposes of this section, the term:
  (1) “Negligence” means a failure to make a reasonable attempt to comply with the provisions of this title or to exercise ordinary and reasonable care in the preparation of a tax return without the intent to defraud. A position with respect to an item is attributable to negligence if it lacks a reasonable basis. Negligence is indicated where:
    (A) The taxpayer fails to include on an income tax return an amount of income shown on an information return;
    (B) The taxpayer fails to make a reasonable attempt to ascertain the correctness of a deduction, credit, or exclusion on a return; or
    (C) The taxpayer fails to keep adequate books and records or to substantiate items properly.
  (2) “Gross valuation misstatement” means the reporting on any return for a tax imposed by this title of the value of a property or the adjusted basis of a property which is greater than or equal to 400%, or less than or equal to 25%, of the amount determined to be the correct amount of the valuation or adjusted basis.
  (3) (A) “Substantial understatement of income tax” means, for a taxable year, an understatement made by taxpayer in filing an individual or estate tax return if the amount of the understatement for the taxable year exceeds the greater of:
      (i) Ten percent of the tax required to be shown on the return for the taxable year; or
      (ii) $2,000.
    (B) In the case of a taxpayer other than an individual or estate, subparagraph (A) of this paragraph shall be applied by substituting “$4,000” for “$2,000”.
    (C) (i) For purposes of this section, the term “understatement” means the excess of the amount of tax required to be shown on a return less the tax shown on the return.
      (ii) The amount of the understatement under sub-subparagraph (i) of this paragraph shall be reduced by the portion of the understatement which is attributable to:
        (I) The tax treatment of an item by the taxpayer if there is or was substantial authority for the treatment; or
        (II) An item if:
          (aa) The relevant facts affecting the item’s tax treatment are adequately disclosed in a statement attached to the return; and
          (bb) There is a reasonable basis for the tax treatment of the item by the taxpayer.
  (4) “Substantial valuation misstatement” means the reporting on any return for a tax imposed by this title of the value of a property or the adjusted basis of a property which is greater than or equal to 200%, or less than or equal to 50%, of the amount determined to be the correct amount of the valuation or adjusted basis.
(b) (1) There shall be added to a tax imposed by this title an amount equal to 20% of the portion of an underpayment which is attributable to one or more of the following:
    (A) Negligence;
    (B) A substantial understatement of income tax; or
    (C) A substantial valuation misstatement.
  (2) There shall be added to the tax imposed by this title an amount equal to 40% of the portion of an underpayment which is attributable to a gross valuation misstatement.
(c) (1) Subsection (b) of this section shall not apply to the portion of an underpayment on which a penalty is imposed under § 47-4212 .
  (2) No penalty shall be imposed under subsection (b) of this section by reason of a substantial valuation misstatement or a gross valuation misstatement unless the portion of the underpayment for the taxable year attributable to the substantial valuation misstatement exceeds $5,000 ($10,000 in the case of a corporation).
D.C. Code § 47-1314 — DC Code / Title 47 / Chapter 13 / § 47-1314
§ 47-1314. Liens for taxes or assessments — Sale of property.
Status: in_force

Upon proof in said suit of the failure of the owner of any such property to redeem the same as provided by law, the Court shall, without unreasonable delay, decree a sale of the property to satisfy the lien of the District of Columbia for taxes, assessments, penalties, interest, and costs, and any other costs or expenses that have been incurred by said District prior to or after the institution of suit and in connection therewith, which said costs shall include Court costs and reasonable attorney fees. All such sales shall be conducted by the Collector of Taxes or his Deputy, by public auction either in the office of said Collector or in front of the premises to be sold, as the Court may determine, after advertisement for 10 consecutive days in some daily newspaper published and circulated generally in the District of Columbia; provided, that if it shall appear that there were any substantial defects in any tax sale no part of the penalties and charges incidental to such sales shall be collectible; but nothing herein contained shall in any wise affect any cost incurred by the District of Columbia in the institution and prosecution of the suit.
D.C. Code § 47-4611 — DC Code / Title 47 / Chapter 46 / § 47-4611
§ 47-4611. Payments in lieu of taxes, Capper/Carrollsburg PILOT Area.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Bonds” means any bonds, notes, or other obligations issued by the District pursuant to the PILOT Authorization Increase and Arthur Capper/Carrollsburg Public Improvements Revenue Bonds Approval Act of 2006, effective March 8, 2007 ( D.C. Law 16-244 ; 54 DCR 609), and D.C. Official Code § 1-204.90 .
  (2) “Capper/Carrollsburg PILOT Area” means land in the southeast quadrant of the District located in Lots 0045, 0046, 0047, and 0048, Square 799; Lots 0020, 0025, 0026, 0027, 0028, 0816, 0818, 0819, and 0820, Square 800; Lots 0037, 0038, and 0039, Square 824; Squares 737, 739, 767, 768, 769, 797, 798, 825, S825 and 882; any portion of the land known as Reservation 17A which becomes part of Square 737 or 739; and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area upon abandonment thereof and reversion to a square or lot included in the Capper/Carrollsburg PILOT Area.
  (3) “DCHA” means the District of Columbia Housing Authority.
  (4) “Improvement Parcels” means Lots 0074 and 0075, Square 737, and Lot 0021, Square 769, but excluding any portion of the land known as Reservation 17A which becomes part of Square 737, and land consisting of streets or alleys located within the Capper/Carrollsburg PILOT Area upon abandonment thereof and reversion to Square 737 or 769 or lot included in Square 737 or 769.
  (5) “Owner” means those persons who may, from time to time, own all or a part of the Capper/Carrollsburg PILOT Area.
  (7) “Payment in lieu of taxes” or “PILOT” means payments made in lieu of real property taxes pursuant to this section.
  (8) “PILOT period” means the period commencing April 1, 2007, and ending on the earlier of March 31, 2037, or the day after the principal of bonds, together with interest and premium, if any, thereon, and all costs and expenses in connection with any suit, action, or proceeding by or on behalf of the holders of the bonds are fully met and discharged.
(b) During the PILOT period, the real property in the Capper/Carrollsburg PILOT Area (other than the Improvement Parcels) shall be exempt from real property taxation. The improvements on the real property within the Improvement Parcels shall be exempt from real property taxation, but shall not be exempt from special tax provided for in § 1-204.81 . The land within the Improvement Parcels shall not be exempt from real property taxation pursuant to this section. Real property and improvements within the Capper/Carrollsburg PILOT Area which in the absence of this section would be subject to business improvement district assessments and other special assessments shall not be exempt from such assessments pursuant to this section or § 47-1002(30) . Each owner of a parcel in the Capper/Carrollsburg PILOT Area shall make a PILOT in an amount equal to the real estate taxes, if any, that the owner would be obligated to pay on such parcel in the Capper/Carrollsburg PILOT Area in the absence of this section or in the case of the Improvement Parcels on the improvements on such parcel in the absence of this section. The PILOT shall be made in the same manner and at such times as annual real property taxes under Chapter 8 of this title .
(c) The PILOT shall be subject to the same penalty and interest provisions as unpaid real property taxes under Chapter 8 of this title .
(d) All PILOT shall be made to the District or its designee.
(e) The PILOT shall be paid on such dates that the annual real property taxes would have been due and payable on such parcel. An owner shall have at least 30 days from the date of issuance of a bill to pay any PILOT installment The owner shall deliver such PILOT to the address identified for delivery of such payment on the applicable bill.
(f) A lien for unpaid PILOT, including penalty and interest, shall attach to the applicable lot within the Capper/Carrollsburg PILOT Area in the same manner and with the same priority as a lien for delinquent real property tax under Chapter 13A of this title . An unpaid PILOT may be collected in accordance with Chapter 13A of this title .
(g) The owner of a lot within the Capper/Carrollsburg PILOT Area shall have the right to challenge any assessment or reassessment of such lot in accordance with the provisions of Chapter 8 of this title and the applicable PILOT shall reflect the result of such challenge.
D.C. Code § 47-1311 — DC Code / Title 47 / Chapter 13 / § 47-1311
§ 47-1311. Duties of Assessor — Preparation of list of sold property.
Status: in_force

It shall be the duty of the Assessor for the District of Columbia to prepare and keep in his office, for public inspection, a list of all real estate in the District of Columbia heretofore sold, or which may hereafter be sold, for the nonpayment of any general or special tax or assessment levied or assessed upon the same, said list to show the date of sale and for what taxes sold; in whose name assessed at the time of sale; the amount for which the same was sold; when and to whom conveyed if deeded, or, if redeemed from said sale, the date of redemption.
D.C. Code § 47-1021 — DC Code / Title 47 / Chapter 10 / § 47-1021
§ 47-1021. Young Women’s Christian Home.
Status: in_force

The property, whether real or personal, owned by the trustees of Young Women’s Christian Home and used exclusively for the charitable purposes of said organization shall be exempt from taxation.
D.C. Code § 47-2853.131 — DC Code / Title 47 / Chapter 28 / § 47-2853.131
§ 47-2853.131. Scope of practice for engineers.
Status: in_force

For the purposes of this part, the term “practice of engineering” means the application of special knowledge of the mathematical, physical and engineering sciences and the methods of engineering analysis and design in the performance of services and creative work including consultation, investigation, expert technical testimony, evaluation, planning, design and design coordination of engineering works and systems, planning the use of land and water, performing engineering surveys and studies, and the review of construction for the purpose of monitoring compliance with drawings and specifications, in connection with any utilities, structures, buildings, machines, equipment, processes, work systems, projects, and industrial or consumer products, or equipment of a control systems, communications, mechanical, electrical, hydraulic, pneumatic, or thermal nature, that may involve safeguarding life, health, or property, and including such other professional services as may be necessary to the planning, progress, and completion of any engineering services.
D.C. Code § 47-395.05 — DC Code / Title 47 / Chapter 3 / § 47-395.05
§ 47-395.05. Powers of Financial Responsibility and Management Authority unaffected.
Status: repealed

Repealed.
D.C. Code § 47-1075 — DC Code / Title 47 / Chapter 10 / § 47-1075
§ 47-1075. Far Southeast Community Organization; lots 73, 74, and 75 in square 5753.
Status: in_force

(a) For the purposes of this section, the term “inclusive housing” means a housing development in which all units are rented to occupying households with not more than 80% of area median income (adjusted for household size) for a rent not exceeding 30% of household income as such amounts are determined by the United States Department of Housing and Urban Development.
(b) The real property located at lots 73, 74, and 75, square 5753, shall be exempt from taxation so long as the property is owned by Far Southeast Community Organization and the property is used for inclusive housing. If the real property is sold or is not used for the purpose of inclusive housing, the exemption shall terminate as of the beginning of the year in which the sale or non-compliant use occurred; provided, that if the real property ceases to be used for the purpose of inclusive housing less than 15 years after the effective date of this section [March 14, 2007]:
  (1) The exemption shall terminate as of the effective date of this section [March 14, 2007] and the amount of taxes exempted under this section shall become due; and
  (2) This subsection shall constitute a lien against the property to secure the repayment of such amount, plus interest accruing thereon.
D.C. Code § 47-2853.07 — DC Code / Title 47 / Chapter 28 / § 47-2853.07
§ 47-2853.07. Appointment and tenure of board members.
Status: in_force

(a) The Mayor, with the consent of the Council, shall appoint the members of each board to serve a 3-year term of office. The members first appointed shall serve staggered terms made for one, 2, or 3 years so that approximately one-third of the membership of each board shall expire each year. Members of the boards shall serve until their successor is appointed. Members may be appointed to succeed themselves, provided, however, that no member shall be appointed to serve more than 3 full consecutive 3-year terms. The terms of members of a board, after the initial terms, shall expire on the third anniversary of the date the first members constituting a quorum take the oath of office. A vacancy on a board shall be filled in the same manner as the original appointment was made. A member appointed to fill a vacancy shall serve until the expiration of the term or until a successor is appointed and sworn into office, whichever is later.
(b) The nomination transmitted under subsection (a) of this section shall be considered in accordance with § 1-523.01 .
(c) The Mayor may remove a member of a board for incompetence, misconduct, or neglect of duty. The failure of a member of a board to attend at least half of the regular scheduled meetings of the board within a 12-month period shall constitute neglect of duty within the meaning of this section.
(d) Board members shall meet the following requirements for appointment or tenure:
  (1) The members of each board shall be residents of the District at the time of appointment and during their tenure on the board. Members of the Board of Real Estate also shall have been residents of the District for at least one year prior to their appointment.
  (2) Each professional member of a board, in addition to the requirements of paragraph (1) of this subsection, shall have been engaged in the practice of the occupation or profession regulated by the board for at least 3 years preceding appointment. Notwithstanding the above, professional members of the Board of Real Estate shall each have been actively engaged in their field for not less than 5 years immediately prior to their appointment to the Board and shall remain active in their field during their tenure on the Board.
  (3) (A) Each consumer member of a board, in addition to the requirements of paragraph (1) of this subsection, shall:
      (i) Be at least 18 years of age;
      (ii) Not be a practitioner of a profession or occupation supervised by that board, or in training to become one;
      (iii) Not have a household member who is a practitioner of a profession or occupation supervised by that board, or in training to become one; and
      (iv) Not own, operate, or be employed in or have a household member who owns, operates, or is employed in a business which has as its primary purpose the sale of goods or services to practitioners of a profession or occupation supervised by that board.
    (B) Within the meaning of subparagraph (A) of this paragraph, the term “household member” means a relative, by blood or marriage, or a ward of a person, or someone who shares the person’s actual residence.
(e) The position of a member of a board shall be forfeited upon his or her failure to maintain the qualifications required by this subchapter.
(f) Each professional member of a board shall disqualify himself or herself from acting on his or her own application for licensure or license renewal or on any other matter related to his or her practice of an occupation or profession.
D.C. Code § 47-1274 — DC Code / Title 47 / Chapter 12D / § 47-1274
§ 47-1274. Interest and penalties.
Status: in_force

(a) (1) If an ICF-IDD [ICF-IID] fails to pay the full amount of an assessment by the date required by this chapter, or by rules issued pursuant to § 47-1277 , the unpaid balance shall accrue interest at the rate of 1.5% per month or any fraction thereof which shall be added to the unpaid balance.
  (2) The Chief Financial Officer of the District of Columbia may arrange a payment plan for the amount of the assessment and interest in arrears.
(b) [Repealed].
(c) (1) If an ICF-IDD [ICF-IID] that knowingly provides false information in a report required by this chapter, or by rules issued pursuant to § 47-1277 , it shall be subject to a penalty of up to $10,000.
  (2) Any action brought to enforce this subsection shall be brought in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia in the name of the District of Columbia.
(d) The District of Columbia shall have:
  (1) A lien upon the real and personal property located in the District of Columbia of the ICF-IDD [ICF-IID] for any assessments, interest, or administrative penalties that are due under this chapter, or rules issued pursuant to § 47-1277 ; and
  (2) The priority of a secured creditor.
D.C. Code § 47-4626.01 — DC Code / Title 47 / Chapter 46 / § 47-4626.01
§ 47-4626.01. Randall School Contemporary Art Museum and Housing Development abatement.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "CBE Act" means [subchapter IX-A of Chapter 2 of Title 2] .
  (2) "Certified Business Enterprise" means a business enterprise or joint venture certified pursuant to the CBE Act .
  (3) "Developer" means Lowe Enterprises Real Estate Group ("Lowe"), an affiliate of Lowe, or its successor or assignee.
  (4) "First Source Employment 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.
  (5) "Property" means the real property described as Lot 801, Square 643, Suffix S and any improvements on that real property, and further described as the Randall School Contemporary Art Museum and Housing Development.
(b) (1) Beginning with the tax year immediately following the tax year during which a certificate of occupancy (whether temporary or final) authorizing any use of the Property is issued, the tax imposed by Chapter 8 of this title on the Property shall be abated for 20 real property tax years; provided, that the abatement shall not exceed $1.7 million in any tax year.
  (2) The abatement allowed in a tax year shall be apportioned between semiannual installments of tax by the Office of Tax and Revenue and shall be applied first to the residential portion of the Property, and where there are condominiums, if any, the abatement amount shall be apportioned equally based on percentage of ownership in the common elements, and then the remaining abatement amount to the museum portion of the Property.
  (3) Notwithstanding paragraph (1) of this subsection, in no case shall the abatement provided for in paragraph (1) of this subsection begin before October 1, 2023.
(c) If the Property is subdivided into 2 or more lots for assessment and taxation, the amount of the abatement described in this section allowed for a tax year shall be apportioned among such lots as provided in this section.
(d) For the Property to receive the abatement described in this section, the Developer shall:
  (1) Include on the Property a museum that provides Benefits of Special Value to the Neighborhood, pursuant to Zoning Commission Order 07-13G, dated April 30, 2018 ("Zoning Commission Order"), and which may include arts education, community programming, gallery space for local artists and their works, free general museum admission to all District residents, and free meeting space for District residents;
  (2) Pursuant to Zoning Commission Order, set aside at least 20% of all housing units for households earning up to 80% of the Area Median Income; provided, that at least 6 of the housing units shall be set aside for households earning up to 60% of the Area Median Income;
  (3) Execute a First Source Employment Agreement with the Department of Employment Services;
  (4) Execute a Certified Business Enterprise agreement with the Department of Small and Local Business Development requiring the Developer to, at a minimum, contract for at least 35% of the contract dollar volume of the development of the Property with business enterprises or joint ventures certified pursuant to the CBE Act ; and
  (5) Have the portion of the Property devoted to museum use subdivided into a lot or lots separate from the residential portion of the Property, which shall be operated by a nonprofit corporation.
(e) (1) The Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the abatement provided pursuant to this section.  The Mayor's certification shall include:
    (A) A description of the Property by street address, square, suffix, and lot, and the date that abatement begins and ends;
    (B) The date a certificate of occupancy (whether temporary or final) authorizing any use of the Property was issued;
    (C) A statement that the conditions specified in subsection (d) of this section have been satisfied; and
    (D) Any other information that the Mayor considers necessary or appropriate.
  (2) If at any time the Mayor determines that the Property has become ineligible for the abatement provided pursuant to this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible.  The entire Property shall be ineligible for the abatement on the first day of the tax year following the date when ineligibility occurred.
(f) The abatement provided by 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 Randall School Contemporary Art Museum and Housing Development.
D.C. Code § 47-1802.02 — DC Code / Title 47 / Chapter 18 / § 47-1802.02
§ 47-1802.02. Exempt organizations — Regulations.
Status: in_force

The Mayor of the District of Columbia is authorized to promulgate regulations to carry out the purposes of § 47-1802.01(4) , this section, and § 47-1802.03 and may amend, by regulation, the appropriate provisions of Title 16 of the District of Columbia Rules and Regulations.
D.C. Code § 47-340 — DC Code / Title 47 / Chapter 3 / § 47-340
§ 47-340. Notation of debt service requirement on real property tax bills.
Status: in_force

Commencing with the tax year beginning October 1, 1994, and ending September 30, 1995, and for each tax year thereafter, the Mayor shall note on the first half tax bill, which is due and payable by March 31, 1995, and on the second half tax bill, which is due and payable by September 15, 1995, the percent of the total real property tax levy that constitutes the special real property tax levy.
D.C. Code § 47-391.05 — DC Code / Title 47 / Chapter 3 / § 47-391.05
§ 47-391.05. Treatment of actions arising from act.
Status: in_force

(a) Jurisdiction established in District Court for District of Columbia. — Except as provided in § 47-391.03(e)(2) (relating to the issuance of an order enforcing a subpoena), any action against the Authority or any action otherwise arising out of this Act, in whole or in part, shall be brought in the United States District Court for the District of Columbia.
(b) Prompt appeal. — (1) Court of appeals. — Notwithstanding any other provision of law, any order of the United States District Court for the District of Columbia which is issued pursuant to an action brought under subsection (a) of this section shall be reviewable only pursuant to a notice of appeal to the United States Court of Appeals for the District of Columbia Circuit.
  (2) Supreme Court. — Notwithstanding any other provision of law, review by the Supreme Court of the United States of a decision of the Court of Appeals which is issued pursuant to paragraph (1) of this subsection may be had only if the petition for such review is filed within 10 days after the entry of such decision.
(c) Timing of relief. — No order of any court granting declaratory or injunctive relief against the Authority, including relief permitting or requiring the obligation, borrowing, or expenditure of funds, shall take effect during the pendency of the action before such court, during the time appeal may be taken, or (if appeal is taken) during the period before the court has entered its final order disposing of such action.
(d) Expedited consideration. — It shall be the duty of the United States District Court for the District of Columbia, the United States Court of Appeals for the District of Columbia Circuit, and the Supreme Court of the United States to advance on the docket and to expedite to the greatest possible extent the disposition of any matter brought under subsection (a) of this section.
D.C. Code § 47-1082 — DC Code / Title 47 / Chapter 10 / § 47-1082
§ 47-1082. The Studio Theatre housing.
Status: in_force

(a) Subject to subsection (b) of this section, the following real property described shall be exempt from taxation so long as the real property is owned by The Studio Theatre, Inc., a District of Columbia nonprofit corporation, is used for housing in support of the nonprofit activities of the theater, and is not used for any commercial purposes:
  (1) Lot 208, Square 155;
  (2) Lot 0058, Square 2664; and
  (3) Lots 2061, 2073, 2083, 2164, 2253, and 2300, Square 157.
(b) The Studio Theatre, Inc. shall make the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009 .
(c) Repealed.
(d) Repealed.
D.C. Code § 47-2889.04 — DC Code / Title 47 / Chapter 28 / § 47-2889.04
§ 47-2889.04. Civil remedy.
Status: in_force

(a) An institution or college athlete has a cause of action for damages against a name, image, or likeness agent or third party if the institution or athlete is adversely affected by an act or omission of the agent or third party in violation of this part.  An institution or college athlete is adversely affected by an act or omission of the agent or third party only if, because of the act or omission, the institution or college athlete:
  (1) Is sanctioned, suspended, or declared ineligible to participate in an intercollegiate sport; or
  (2) Suffers financial damage.
(b) A college athlete has a cause of action under this section only if the athlete was a student at an institution at the time of the act or omission.
(c) In an action under this section, a prevailing plaintiff may recover actual damages, reasonable attorney's fees, and court costs.
(d) A violation of this part is a violation of and enforceable under Chapter 39 of Title 28 .
D.C. Code § 47-2304 — DC Code / Title 47 / Chapter 23 / § 47-2304
§ 47-2304. Monthly report of amount of fuel sold.
Status: in_force

Each importer engaged in the District of Columbia in the sale or other disposition or use of motor vehicle fuel shall render to the Assessor of the District of Columbia, on or before the 25th day of each calendar month, on forms prescribed, prepared, and furnished by the said Assessor, a sworn report of the total number of gallons of motor vehicle fuel within the District of Columbia sold or otherwise disposed of by such importer or used by him in a motor vehicle operated for hire or for commercial purposes, and of the number of gallons of such fuel so sold or otherwise disposed of for exportation from and resale without the District of Columbia, during the preceding calendar month. Such report shall be sworn to by one of the principal officers in case of a domestic corporation, by the resident general agent, or attorney in fact, or by a chief accountant or officer in case of a foreign corporation, or by the managing agent or owner in case of a partnership or association.
D.C. Code § 47-1018 — DC Code / Title 47 / Chapter 10 / § 47-1018
§ 47-1018. Howard University.
Status: in_force

(a) The property, real and personal, of Howard University and its subsidiaries shall be exempt from taxation so long as such property is used for the purposes set forth in the charter of the University, or for uses consistent with the educational, social, and community-oriented mission of Howard University and its subsidiaries, including for academic uses, dormitory facilities, and healthcare facilities notwithstanding that any real estate used for such purposes is leased by the University or a subsidiary to an entity exempt from tax under section 501(c)(3) of the Internal Revenue Code of 1986 or sold or contracted to be sold by the University or a subsidiary, the title to which may be in the name of the subsidiary.
(b) For the purposes of this section, the term "subsidiary" means a wholly owned entity of Howard University that would be entitled to an exemption under § 47-1002(31) .
D.C. Code § 47-857.13 — DC Code / Title 47 / Chapter 8 / § 47-857.13
§ 47-857.13. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Application and certification of eligibility.
Status: in_force

(a) To be eligible to receive a tax abatement under § 47-857.12 , a qualified nonprofit organization shall submit to the Mayor an application and the Mayor shall determine whether the organization is eligible to receive the real property tax abatement. The Mayor shall approve the applications by the eligible qualified nonprofit organizations in the order in which they are received subject to the provisions of this section and the caps established by § 47-857.15 .
(b) The application shall include such information and documents as may be prescribed by the Mayor, including a letter of intent or similar document.
(c) After receiving an application, the Mayor may:
  (1) Reserve the amount of the requested real property tax abatement for the applicant;
  (2) Establish or extend deadlines by which the applicant must:
    (A) Provide documentation of its eligibility under § 47-857.12 and rules promulgated pursuant to § 47-857.16 ;
    (B) Submit an executed lease or purchase agreement;
    (C) Occupy the office space;
    (D) Submit requested documents and information; and
  (3) Cancel the reservation for failure to meet any deadline.
(d) The Mayor may establish such other application requirements as the Mayor considers necessary or useful.
(e) A qualified nonprofit organization shall not receive a real property tax abatement under § 47-857.11 through 47-857.16 if it has not received a certification of eligibility from the Mayor under this section.
D.C. Code § 47-335 — DC Code / Title 47 / Chapter 3 / § 47-335
§ 47-335. Permissible security.
Status: in_force

Any revenue bonds, notes, or other obligations authorized by an act of the Council of the District of Columbia enacted subsequent to August 1, 1981, pursuant to § 1-204.90(a) , may be secured by a mortgage of real property or a security interest in any revenues, assets, or other property, notwithstanding that such mortgage or other security interest may not have been authorized by such § 1-204.90(a) as of the effective date of such act.
D.C. Code § 47-2853.112 — DC Code / Title 47 / Chapter 28 / § 47-2853.112
§ 47-2853.112. Eligibility requirements.
Status: in_force

An applicant for licensure as a land surveyor shall establish to the satisfaction of the Board of Professional Engineers that the applicant:
(1) [Repealed].
(2) Is a graduate of an accredited college or university with a degree in land surveying or other relevant curriculum, or has a combination of formal education and experience, that is acceptable to the Board;
(3) Has passed an examination on the principles and practice of land surveying prescribed by rule or has passed any other examination issued by a national certifying organization or state that is acceptable to the Board; and
(4) Meets any other requirements established by rule to ensure that the applicant has had the proper training, experience, and qualifications to practice as a professional land surveyor.