D.C. Code § 47-392.11 — DC Code / Title 47 / Chapter 3 / § 47-392.11
§ 47-392.11. Authority to issue bonds.
Status: in_force

(a) In general. — (1) Request of Mayor. — Subject to the requirements of this part, the Authority may at the request of the Mayor pursuant to an act of the Council issue bonds, notes, or other obligations to borrow funds to obtain funds for the use of the District government, in such amounts and in such manner as the Authority considers appropriate.
  (2) Special rule for instrumentalities with independent borrowing authority. — In the case of an agency or instrumentality of the District government which under law has the authority to issue bonds, notes, or obligations to borrow funds without the enactment of an act of the Council, the Authority may issue bonds, notes, or other obligations to borrow funds for the use or functions of such agency or instrumentality at the request of the head of the agency or instrumentality.
(b) Deposit of funds obtained through borrowing with Authority. — Any funds obtained by the District government through borrowing by the Authority pursuant to this part shall be deposited into an escrow account held by the Authority, which shall allocate such funds to the District government in such amounts and at such times as the Authority considers appropriate, consistent with the specified purposes of such funds and the applicable financial plan and budget under part B of this subchapter .
(c) Use of funds obtained through bonds. — Any funds obtained through the issuance of bonds, notes, or other obligations pursuant to this part may be used for any purpose (consistent with the applicable financial plan and budget) under part B of this subchapter for which the District government may use borrowed funds under the District of Columbia Home Rule Act and for any other purpose which the Authority considers appropriate.
D.C. Code § 47-1806.08c — DC Code / Title 47 / Chapter 18 / § 47-1806.08c
§ 47-1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit.
Status: repealed

Repealed.
D.C. Code § 47-1818.01 — DC Code / Title 47 / Chapter 18 / § 47-1818.01
§ 47-1818.01. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Abatement period” means from the effective date of this subchapter through the date when an abatement provided for in this subchapter is exhausted or forfeited, or otherwise expires in accordance with this subchapter.
(2) “BAS agreement” means a city-wide business activity strategy agreement between the District and a Qualified Social E-Commerce Company as specified in § 47-1818.03(b) .
(3) “Disrupted corridor” means an area that is distressed due to the lack of amenities, transportation, or commerce, disrupted due to construction operations, or is otherwise determined by the Mayor to be a distressed or disrupted area.
(4) “New hire” or “newly hired” means an individual who was not employed by a Qualified Social E-Commerce Company before calendar year 2010 and was, or is:
  (A) Hired to fill a position of indefinite duration consisting of a minimum work week of 35 hours for not less than 50 weeks per year;
  (B) Not:
    (i) A member of the board of directors of the Qualified Social E-Commerce Company;
    (ii) A direct or indirect owner of more than 5% of the Qualified Social E-Commerce Company;
    (iii) A spouse or dependent, as these terms are defined in section 152 of the Internal Revenue Code of 1986, approved October 22, 1986 (Pub. L. No. 99-514; 100 Stat. 2085), of any individual defined in sub-subparagraphs (i) and (ii) of this subparagraph; or
    (iv) Hired under the conditions set forth in § 47-1817.03(b)(3) ; and
  (C) Employed by a Qualified Social E-Commerce Company for at least 6 months in the District of Columbia.
(5) “New hire wage credit” means a credit equal to 10% of the wages paid during the first 24 calendar months of employment to a newly hired employee hired after December 31, 2009, and before January 1, 2016, accrued annually up to $5,000 per new hire per tax year, up to a maximum amount of the new hire wage credit cap.
(6) “New hire wage credit cap” means a ceiling of $15 million.
(7) “Qualified Social E-Commerce Company” means a company that:
  (A) Is a Qualified High Technology Company;
  (B) Is engaged primarily in the business of marketing or the promoting of retail or service businesses by delivering or providing members or users with access to discounts or other commerce-based benefits; and
  (C) Hired at least 850 persons to work in the District of Columbia after December 31, 2009, and before January 1, 2012.
(8) “Qualified High Technology Company” shall have the same meaning as provided in § 47-1817.01(5) .
(9) “Qualified real property” means real property located in the District of Columbia on which a commercial office building totaling no less than 200,000 square feet is constructed, or substantially rehabilitated, and equipped after June 1, 2012, and which is owned or leased by a Qualified Social E-Commerce Company for use as a primary corporate headquarters.
(10) “Real property” shall have the same meaning as provided in § 47-802(1) .
(11) (A) “Related entity” means with respect to any Qualified Social E-Commerce Company any other person or entity that is a Qualified High Technology Company and is directly or indirectly controlling, controlled by, or under common control with the Qualified Social E-Commerce Company or is a successor to the Qualified Social E-Commerce Company by merger, consolidation, or operation of law.
  (B) For the purposes of this paragraph, the terms “controlling,” “controlled by,” and “under common control with” mean the possession, directly or indirectly, or the power to direct, or cause the direction of, the management and policies of a Qualified Social E-Commerce Company, whether through ownership of voting securities, membership interests, or partnership interests by contract or otherwise, or the power to elect at least 50% of the directors, managers, or partners exercising similar authority with respect to the Qualified Social E-Commerce Company.
(12) “Resident” means an individual whose principal residence is located in the District of Columbia and who is subject to District of Columbia personal income tax, or is a new hire who becomes a resident within 180 days of his or her new hire start date.
(13) “Resident hiring factor” means the applicable percentage contained in this paragraph if a Qualified Social E-Commerce Company achieves, or has achieved, the following annual resident new hire proportion goals during calendar years 2010 through 2015:
  (A) One hundred percent if at least 50% of new hires are residents in a calendar year.
  (B) Seventy-five percent if at least 40% but less than 50% of new hires are residents in a calendar year.
  (C) Fifty percent if less than 40% of new hires are residents in a calendar year.
(14) “Resident employment credit” means:
  (A) The amount of $17.5 million, if a Qualified Social E-Commerce Company maintains the proportion of newly hired employees as residents at or above 50% during each one-year period, beginning October 1, 2014, through September 30, 2015, and continuing each year through to the end of the abatement period;
  (B) The amount of $13.125 million, if a Qualified Social E-Commerce Company maintains the proportion of newly hired employees as residents at or above 40% during each one-year period, beginning October 1, 2014, through September 30, 2015, and continuing each year through to the end of the abatement period; and
  (C) The amount of $9 million, if a Qualified Social E-Commerce Company maintains the proportion of newly hired employees as residents at less than 40% during any one-year period, beginning October 1, 2014, through September 30, 2015, and continuing through to the end of the abatement period.
(15) “STEM” means the fields of study in the categories of science, technology, engineering, and mathematics.
(16) “Unrelated entity” means any person or entity that is not a related entity.
D.C. Code § 47-392.23 — DC Code / Title 47 / Chapter 3 / § 47-392.23
§ 47-392.23. Obtaining reports.
Status: in_force

The Authority may require the Mayor, the Chair of the Council, the Chief Financial Officer of the District of Columbia, and the Inspector General of the District of Columbia, to prepare and submit such reports as the Authority considers appropriate to assist it in carrying out its responsibilities under this Act, including submitting copies of any reports regarding revenues, expenditures, budgets, costs, plans, operations, estimates, and other financial or budgetary matters of the District government.
D.C. Code § 47-1052 — DC Code / Title 47 / Chapter 10 / § 47-1052
§ 47-1052. Payments in lieu of taxes, lots 878 and 880, square 456.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Bonds” means any bonds, notes, or other instruments issued by the District pursuant to section 490 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 774; D.C. Official Code § 1-204.90 ), the proceeds of which shall be used in whole or in part to finance or refinance the construction of a theater with a floor area of not less than 18,000 square feet to be used for theater and ancillary facilities on a Parcel.
  (2) “District” means the District of Columbia.
  (3) “Initial PILOT period” means the period:
    (A) Beginning on the earlier of the date on which some or all of the Site is:
      (i) Under contract to a contract purchaser who is the Qualified Theater Company; or
      (ii) Owned by the Qualified Theater Company; and
    (B) Ending on the 6th anniversary of the beginning date.
  (4) “Owner” means an owner of a Parcel, other than the Qualified Theater Company.
  (5) “Parcel” means each portion of the Site.
  (6) “Payment in lieu of taxes” or “PILOT” means payments made in lieu of real property taxes pursuant to this section.
  (7) (A) “PILOT period” means the period:
      (i) Beginning on the earlier of the date on which some or all of the Site is:
        (I) Under contract to a contract purchaser who is the Qualified Theater Company; or
        (II) Owned by the Qualified Theater Company; and
      (ii) Ending upon the earlier of:
        (I) The date on which the Initial PILOT Period expires if, on that date, the District has not issued a building permit for a theater with a floor area of not less than 18,000 square feet to be used for theater and ancillary facilities on any Parcel; or
        (II) The real property tax year in which the total amount of payments in lieu of taxes pursuant to this section shall equal or exceed $30 million.
    (B) Notwithstanding subparagraph (A) of this paragraph, the PILOT period and Initial PILOT period shall not begin if, on or before November 15, 2002, the District shall make and fund a grant to a Qualified Theater Company in an amount of not less than $20 million, less reasonably projected earnings on the proceeds pending disbursement determined as of the date the grant is funded, for use by the Qualified Theater Company for capitalizable expenditures incurred in connection with the planning, development, acquisition, or construction of a building to include a theater of the type described in § 47-1002(19) on all or a portion of the Site. The Mayor may make and fund such grant, which shall, if made, be subject to the following condition: if a building permit has not been issued for a theater with a floor area of not less than 18,000 square feet to be used for theater and ancillary facilities on any Parcel before the 6th anniversary of the date the grant is made and funded or, if the grant recipient determines that it is unable or unwilling to acquire title to all or a portion of the Site by December 31, 2003, the grant recipient shall:
      (i) Repay the District the principal amount of the grant, less the actual third-party capitalizable expenditures incurred by the grant recipient for capitalizable costs incurred in furtherance of the acquisition and development of a building to include a theater with a floor area of not less than 18,000 square feet on all or a portion of the Site including, architectural and engineering fees and expenses; title, survey, and environmental fees and expenses; development and consulting fees and expenses; legal fees; permit fees; insurance costs; issuance costs and related costs, fees, and expenses; land acquisition deposits, costs, fees, and expenses; and capitalizable interest costs; which costs shall not to exceed $6 million in the aggregate; and
      (ii) (I) Convey title to such portions of the Site as it has acquired to the District for the sum of its cost thereof, plus any interest costs incurred by it in carrying the property so conveyed; or
        (II) Proceed to closing and convey title to the District at the grant recipient’s cost pursuant to simultaneous all-cash closings.
  (8) “Qualified Theater Company” means any entity that:
    (A) Operates a theater of the type described in § 47-1002(19) ;
    (B) (i) Owns some or all of the Site; or
      (ii) Is or was the contract purchaser of some or all of the Site as of [July 10, 2002]; and
    (C) Is the current wholly-owned subsidiary of an entity that is described in the subparagraphs (A) and (B) of this paragraph.
  (9) “Site” means lots 878 and 880 in square 456 in the District of Columbia, including any improvements thereon, and any combination thereof, all portions of such lots without regard to any subsequent subdivision or resubdivision of such lots, and any other lots developed along with any part of lots 878 and 880 in square 456 pursuant to the combined lot development method.
(b) Except as provided in subsection (d) of this section, during the PILOT period, no real property taxes shall be due and payable from the owner of a Parcel during the PILOT period. In lieu of real property taxes during the PILOT period, the owner of each Parcel shall pay a PILOT, in the amount that would be owed to the District if the Parcel were subject to real property taxation (including interest and penalties in the same amount that would be imposed on delinquent real property tax payments), to the Qualified Theater Company in the manner provided in this section.
(c) Except as provided in subsection (d) of this section, during the PILOT period, the District shall, in lieu of any real property tax bills, send a PILOT bill to each owner of each Parcel, and shall send a copy of the PILOT bills to the Qualified Theater Company. The PILOT bills shall be sent out at the same time and in the same manner as real property tax bills would be sent for the Parcels and shall state the amount of the PILOT owed by the property owner. Except as otherwise provided for pursuant to subsection (g) of this section, the PILOT bill shall state that payments shall be made to the Qualified Theater Company, or at the Qualified Theater Company’s direction, within the same time period that real property tax payments are required to be made.
(d) If, before the expiration of the Initial PILOT Period, on the date that a PILOT payment is made, the total amount of PILOT payments equals or exceeds $6 million and no building permit for a theater with a floor area of not less than 18,000 square feet to be used for theater and ancillary facilities on any Parcel has been issued, the collection of the PILOT shall be suspended and the imposition of real property taxes on the Site shall resume. If, after the suspension of the collection of the PILOT but during the Initial PILOT Period, the building permit is issued, then collection of the PILOT shall resume and PILOT bills shall be sent as provided in subsection (c) of this section.
(e) The PILOT shall constitute a prior lien on the applicable Parcels to the same extent as a real property tax lien.
(f) The Qualified Theater Company may pledge its interest in the PILOT as an account pursuant to Article 9 of Title 28.
(g) If the District issues Bonds, the District may, in financing documents that it enters into in connection with that transaction, provide for the PILOT to be made to the bond trustee for the benefit of the holders of the Bonds, to be used only to pay principal, premium, and interest on the Bonds and for any other payments set forth in the financing documents. If such provisions are included in the financing documents, the PILOT shall constitute a lien against the property on which the PILOT was assessed to the same extent as a real property tax lien and shall be deemed to be a tax within the meaning of 11 U.S.C. §§ 502(b), 505, and 507(a)(8)(B).
(h) The Qualified Theater Company, through its counsel, may file suit in the Superior Court of the District of Columbia against any owner of a Parcel whose PILOT is at least 60 days overdue. The Qualified Theater Company may recover as damages a delinquent PILOT, including interest and penalties, and the Qualified Theater Company’s attorneys’ fees.
(i) Any judgment obtained pursuant to subsection (h) of this section shall not be waived or reduced by the District and shall only be satisfied by the payment to the Qualified Theater Company of the full amount of the judgment, by waiver or compromise by the Qualified Theater Company, or by sale of the relevant Parcel pursuant to subsection (k) of this section.
(j) If the Qualified Theater Company obtains a judgment in a suit filed pursuant to subsection (h) of this section, it may execute upon the judgment using any method authorized by District law.
(k) If a PILOT shall remain unpaid for 180 days after it is due, upon the request of the Qualified Theater Company or its designee, and upon presentment of evidence in a form satisfactory to the District of the PILOT delinquency, the District shall sell the applicable Parcel in the same manner and under the same conditions as property sold for delinquent real property taxes, at the next ensuing tax sale for which proper notice may be given, if the PILOT, including interest and penalties thereon, shall not have been paid in full prior to the sale. The proceeds shall be applied towards the delinquent PILOT, including interest and penalties thereon; provided, that the proceeds from the sale shall be applied first toward any delinquent water and sewer charges, and then toward any delinquent litter control nuisance fines, in accordance, respectively with §§ 34-2407.02 and 34-2110 , and § 8-807 ). The proceeds for the delinquent PILOT, including interest and penalties thereon, and the Qualified Theater Company’s costs associated with the sale shall be delivered to the Qualified Theater Company within 30 business days after their receipt by the District.
(l) A Parcel owner may challenge the accuracy of any PILOT bill in the same manner as if it were a real property tax bill. If, after a Parcel owner pays a PILOT bill, the District determines that the amount of the PILOT bill was incorrect and resulted in an overpayment of some or all of that payment by the Parcel owner, the amount of the overpayment shall be credited against the next PILOT bill with respect to the Parcel.
(m) The remedies available to a Qualified Theater Company under subsections (h), (i), and (j) of this section shall be satisfied only by execution against the Site and no deficiency arising therefrom shall give rise to a personal obligation of the Owners. The penalties, interest, and legal fees provided for in subsections (h), (i), and (j) of this section shall be limited to those available to the District in connection with a tax sale for delinquent real property taxes under Chapter 13A.
(n) This section shall expire on the day after the date on which the District and the Qualified Theater Company have entered into a grant agreement for the making of the grant identified in subsection (a)(7)(B) of this section, and the funding of that grant. The Mayor shall notify the Council when the District and the Qualified Theater Company have entered into the grant agreement and the grant is funded.
D.C. Code § 47-2802 — DC Code / Title 47 / Chapter 28 / § 47-2802
§ 47-2802. Compliance with fire escape laws and regulations required for license.
Status: repealed

Repealed.
D.C. Code § 47-4616 — DC Code / Title 47 / Chapter 46 / § 47-4616
§ 47-4616. Payments in lieu of taxes, Southwest Waterfront PILOT/TIF 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 Southwest Waterfront Bond Financing Act of 2008 [ D.C. Law 17-252 ].
  (2) “Lot” means real property as defined in § 47-802(1) .
  (3) “Master Developer” means the development entity to which the District transfers the leasehold interest in the Southwest Waterfront PILOT/TIF Area and which is responsible for the planned development of the entire Southwest Waterfront PILOT/TIF Area, including the project.
  (4) “Southwest Waterfront PILOT/TIF Area” shall consist of the following geographic area:
    (A) Approximately 23 acres of land area between the southern curb line of Maine Avenue, S.W., and the bulkhead paralleling the Washington Channel from the western edge of the Fish Market to the western curb of 6th Street, S.W., to the eastern edge of Lot 843, Square 473, the eastern edge of Lots 883, 884, and 885, Square 503, to the eastern edge of parcel 255/15, to the western edge of the P Street, S.W., right-of-way; and
    (B) The riparian area and piers associated with the land described in subparagraph (A) of this paragraph, which include:
      (i) The Fish Market;
      (ii) The Capital Yacht Club;
      (iii) The Gangplank Marina; and
      (iv) Piers 4 and 5.
  (5) “Owner” shall have the same meaning as provided in § 47-802(5) and shall include the holder of a possessory interest as described in § 47-1005.01 .
  (6) “Payment in lieu of taxes” or “PILOT” means payments made in lieu of real property taxes pursuant to this section.
  (7) “PILOT period” means, with respect to any lot within the Southwest Waterfront PILOT/TIF Area, the period commencing on the date the lot is transferred by the District to the Master Developer and ending on the earlier of:
    (A) September 30, 2044; or
    (B) The day after all of the bonds are paid or provided for and are no longer outstanding pursuant to their terms.
  (8) “Project” means the publicly owned infrastructure located within the Southwest Waterfront PILOT/TIF Area, including streets, parking facilities, sidewalks, walkways, streetscapes, parks, bulkheads, piers, curbs, gutters, and gas, electric, and water utility lines, and the acquisition, equipping, relocation, construction, and redevelopment of certain public facilities, including parks.
(b) During the PILOT period:
  (1) The lots in the Southwest Waterfront PILOT/TIF Area that are subject to the PILOT shall be exempt from real property taxation, including the special tax provided for in § 1-204.81 ; and
  (2) (A) Possessory interests in such lots shall be exempt from the possessory interest tax imposed by § 47-1005.01 .
    (B) Each owner of a lot, other than the United States or the District, or an otherwise taxable possessory interest in a lot in the Southwest Waterfront PILOT/TIF Area shall enter into a PILOT agreement with the District obligating the owner to make an annual PILOT in an amount equal to the real property taxes, including the special tax provided for in § 1-204.81 , or possessory interest taxes that the owner would be obligated to pay on the lot or possessory interest in the Southwest Waterfront PILOT/TIF Area in the absence of this section, which agreement shall run with the land and be binding on the successors and assigns of the original owner.
(c) The Chief Financial Officer shall determine the amount of PILOT due for each lot and shall generally administer the PILOT program established herein, in the same manner as provided for real property taxation under Chapter 8 of this title or in the case of PILOT due with respect to possessory interests under § 47-1005.01 .
(d) The PILOT shall be subject to the same penalty and interest provisions as unpaid real property taxes under Chapter 8 of this title or unpaid possessory interest taxes under § 47-1005.01(f)(3) .
(e) All PILOT shall be made to the District and shall be allocated as provided in the Southwest Waterfront Bond  Financing Act of 2008 [ D.C. Law 17-252 ].
(f) The PILOT shall be paid at the same time and in the same manner as real property taxes under Chapter 8 of this title .
(g) A lien for unpaid PILOT, including penalty and interest, shall attach to the applicable lot within the Southwest Waterfront PILOT/TIF Area in the same manner and with the same priority as a lien for delinquent real property tax under Chapter 13A of this title . Unpaid PILOT shall be collected in accordance with Chapter 13A of this title . Notwithstanding the foregoing, if a possessory interest tax would be imposed with respect to a lease or right to use a lot pursuant to § 47-1005.01 but for this section, the failure to make payments in lieu of taxes with respect to the possessory interest shall be enforced against the owner of the possessory interest in the manner specified in § 47-1005.01(f)(3) . The PILOT shall be deemed a tax within the meaning of 11 U.S.C. §§ 502(b), 505, and 507(a)(8)(B).
(h) The owner of a lot or possessory interest within the Southwest Waterfront PILOT/TIF Area may challenge any assessment or reassessment of the lot or possessory interest in accordance with the provisions of Chapter 8 of this title and the applicable PILOT shall reflect the result of the challenge.
(i) The PILOT shall be an assessment for the purposes of §§ 47-832 through 47-835 relating to subdivisions of lots, parcels, or tracts.
D.C. Code § 47-398.03 — DC Code / Title 47 / Chapter 3 / § 47-398.03
§ 47-398.03. No appropriation necessary for arena preconstruction activities.
Status: in_force

The fourth sentence of section 446 of the District of Columbia Home Rule Act ( § 1-204.46 ) shall not apply with respect to any of the following obligations or expenditures:
(1) Borrowing conducted pursuant to § 47-398.01(a) ;
(2) The pledging of revenues as security for such borrowing pursuant to § 47-398.02(a) ;
(3) The payment of principal, interest, premium, debt servicing, contributions to reserves, or other costs associated with such borrowing; or
(4) Other obligations or expenditures made to carry out any arena preconstruction activity described in § 47-398.04 .
D.C. Code § 47-1094 — DC Code / Title 47 / Chapter 10 / § 47-1094
§ 47-1094. Supreme Council of Scottish Rite Free Masonry of the Southern Jurisdiction of the United States; Lot 108, Square 192.
Status: in_force

The real property described as Lot 108 in Square 192 shall be exempt from real property taxation so long as the real property is owned by The Supreme Council (Mother Council of the World) of the Inspectors General Knights Commanders of the House of the Temple of Solomon of the Thirty-Third Degree of the Ancient and Accepted Scottish Rite of Free Masonry of the Southern Jurisdiction of the United States of America (“Supreme Council”) or its subsidiaries, including the House of the Temple Historic Preservation Foundation, Inc., and is used by the Supreme Council or its subsidiaries to carry on their purposes and activities, and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemption had been granted administratively under this chapter.
D.C. Code § 47-2851.24 — DC Code / Title 47 / Chapter 28 / § 47-2851.24
§ 47-2851.24. Penalties.
Status: in_force

(a) A person violating any of the provisions of this subchapter , or of any provision as may be added from time to time by the Council, where no specific penalty is fixed, or the violation of any regulation made by the Council under the authority of this chapter , shall be guilty of a misdemeanor and upon conviction be fined not more than the amount set forth in § 22-3571.01 or imprisoned for not more than 90 days.
(b) A person failing to file any information required by this subchapter , or by any regulation of the Council made under the provisions this subchapter , or who in filing any required information makes a false or misleading statement shall upon conviction be fined not more than the amount set forth in § 22-3571.01 or imprisoned for not more than 90 days.
(c) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this subchapter , or any rules or regulations issued under the authority of this chapter , pursuant to Chapter 18 of Title 2 .
(d) Adjudication of any infraction of this subchapter shall be pursuant to Chapter 18 of Title 2 .
D.C. Code § 47-1806.09b — DC Code / Title 47 / Chapter 18 / § 47-1806.09b
§ 47-1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit.
Status: in_force

(a) To receive the credit allowed by § 47-1806.09a , the eligible resident shall submit, with the resident’s District of Columbia income tax return, an application containing any forms and information prescribed by the Mayor. If the resident is not required to file a District of Columbia income tax return, the resident shall submit an application containing any forms and information in a manner that the Mayor shall prescribe.
(b) If the resident does not submit the application required by subsection (a) of this section within 12 months after the last day of the tax year for which the credit may first be requested, the credit shall not be allowed.
(c) An eligible resident may apply for the credit allowed by § 47-1806.09a or the credit allowed by § 47-1806.08a [repealed], but shall not be eligible for both tax credits. No person may apply for any of the credits if another person in the household has applied for any of the credits.
(d) An eligible resident in a household may seek a pro rata contribution from the eligible resident who receives the credit. The eligible resident who does not receive the credit shall not have any right against the District of Columbia to claim or recover the credit or any portion thereof, whether at law or in equity.
(e) Notwithstanding subsection (a) of this section, an eligible resident shall not be required to submit an application with the eligible resident’s 2003 District of Columbia personal income tax return.
D.C. Code § 47-361 — DC Code / Title 47 / Chapter 3 / § 47-361
§ 47-361. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Agency” means the highest organizational unit of the District of Columbia government at which budgeting data is aggregated, as detailed by the Agency field in the financial system.
(2) “Agency funding source” means the designated resource or fund to which expenditures shall be charged, as detailed by the Fund field in the financial system.
(3) “Budget” means the entire annual appropriation, including borrowing and spending authority, for all activities of all agencies of the District of Columbia government financed from all existing, proposed, or anticipated resources.
(4) “Budget category” means:
  (A) For the operating budget: agencies, cost centers, programs, agency funding sources, object categories, object classes, and projects (including interagency projects), as shown in the budget; and
  (B) For the capital budget: agencies, agency funding sources, and capital projects and subprojects, as shown in the budget.
(5) “Capital budget” means that part of the budget that describes the annual element of the multiyear capital improvements plan.
(6) “Capital project” shall have the same meaning as provided in [ §  1-201.03(8) ].
(6A) "Cost Center" means the highest level of organizational unit responsible for managing funds assigned to one or more Programs as detailed by the Cost Center field, without parent levels, in the financial system.
(6B) "Financial system" means the District Integrated Financial System.
(7) “Highway Trust Fund” means the District of Columbia Highway Trust Fund, established by [ § 9-111.01 ], and the Federal Highway Trust Fund, established pursuant to Title 23 of the United States Code.
(7A) "Interagency project" means a project in the District's financial system that has funds budgeted in one District agency that are segregated for use for a particular purpose by another District agency, pursuant to an agreement between the agency and the other agency.
(8) [Repealed].
(9) “Object category” means the 2 major types of expenditures, which are personal services and non-personal services, as detailed by the Account Category field in the financial system.
(10) “Object class” means the subdivision of specific types of expenditures in the operating budget, such as fringe benefits and supplies, as detailed by the Account field in the financial system.
(11) “Offsetting” means an increase that is matched by a decrease with no change occurring in budget authority.
(12) “Operating budget” means that part of the budget for the operation of the District government, excluding the capital budget.
(13) “Program” means the highest level of budgeting and expenditure control within an agency that is designated for a specific purpose in the operating budget, which may consist of multiple actions necessary to achieve the stated purpose and goals, without parent levels, in the financial system.
(14) “Reprogramming” means a budget modification of $500,000 or more for purposes other than those originally authorized that results in an offsetting reallocation of budget authority from one budget category to another budget category; provided, that with respect to a capital reprogramming, the term “reprogramming” means a cumulative adjustment to a project’s capital budget during a fiscal year of $500,000 or more; provided further, that for an interagency project, the term "reprogramming" means a budget modification of $500,000 or more for purposes other than those originally authorized that results in an offsetting reallocation of budget authority from one program to another program; provided further, that for purposes of § 47-362(b) , the term "reprogramming" shall include budget modifications of any amount that otherwise meet the requirements of this paragraph.
(15) "Reverse Paygo action" means the movement of authorized Paygo capital budget funds to the operating budget, through a paper project for the purpose of transaction recording and tracking.
D.C. Code § 47-3710 — DC Code / Title 47 / Chapter 37 / § 47-3710
§ 47-3710. Certification of payment by Mayor.
Status: in_force

When the Mayor is satisfied that the tax liability imposed by this chapter has been fully discharged or provided for, the Mayor may certify that fact.
D.C. Code § 47-3802 — DC Code / Title 47 / Chapter 38 / § 47-3802
§ 47-3802. Tax exemption.
Status: in_force

(a) The development of a qualified supermarket, qualified restaurant, or retail store shall be eligible for:
  (1) A 10-year real property tax exemption under § 47-1002(23) ;
  (2) A 10-year exemption from the license fee under § 47-2827(b) ;
  (3) A 10-year personal property tax exemption as provided under § 47-1508(a)(9) ; and
  (4) A sales and use tax exemption on the purchase of all building materials related to the development of a qualified supermarket, qualified restaurant, or retail store as provided under §§ 47-2005(28) and 47-2206 .
(b) Notwithstanding the provisions of subsection (a) of this section, a qualified restaurant or retail store shall not be eligible for an exemption beginning on or after October 1, 2010 until the fiscal effect of any such new exemptions is included in an approved budget and financial plan.
(c) (1) Effective for applications filed on or after January 1, 2011, to be eligible for any exemption provided under subsection (a) of this section, an applicant shall file with the Mayor, in such manner and form as the Mayor may prescribe, an application requesting certification of eligibility for the exemption. As part of the application, and as a condition of certification, an applicant seeking an exemption for a qualified supermarket shall agree in writing to:
    (A) Become authorized to accept Supplemental Nutrition Assistance Program ("SNAP") benefits as payment at the qualified supermarket, and to accept SNAP benefits for payment after such authorization;
    (B) Apply to the Department of Health ("DOH") for approval to accept Special Supplemental Nutrition Program for Women, Infants, and Children ("WIC") benefits as payment at the qualified supermarket, and accept WIC benefits as payment at the qualified supermarket if approved by DOH to accept WIC benefits; and
    (C) Conduct community listening sessions on the store's product offerings and operations at least once every 2 years.
  (2) The Mayor shall, as nearly as practicable, complete review of requests for certification within 45 days after receipt.
  (3) The Mayor shall certify to the Office of Tax and Revenue each taxpayer and property eligible for an exemption. The certification shall identify:
    (A) The tax to which the certification applies;
    (B) The specific taxpayer (including taxpayer identification number) and property (by square and lot or parcel or reservation number) eligible;
    (C) The type or portion of the property that is eligible;
    (D) The effective date of eligibility;
    (E) The date on which eligibility is to terminate; and
    (F) Such other information as the Office of Tax and Revenue shall require to administer the exemption.
  (4) The Office of Tax and Revenue shall, as nearly as practicable, review and process certifications by the Mayor for real property tax exemptions under subsection (a)(1) of this section within 10 days after receipt.
  (5) The Mayor shall notify the Office of Tax and Revenue if any taxpayer or property certified as eligible under paragraph (3) of this subsection becomes ineligible for an exemption under subsection (a) of this section. The notification shall identify:
    (A) The type of tax to which the notice applies;
    (B) The taxpayer (including taxpayer identification number) and property (by square and lot or parcel or reservation number);
    (C) The type or portion of the property ineligible;
    (D) The date on which the taxpayer or property became ineligible; and
    (E) Such other information as the Office of Tax and Revenue shall require to administer the termination of the exemption.
  (6) This subsection applies to the application requirements otherwise applicable to requests for exemption from the taxes listed in subsection (a) of this section, but shall not affect any other provision governing administration of the taxes.
(d) A qualified supermarket certified by the Mayor pursuant to this section shall be eligible for the tax exemptions provided by subsection (a)(1) through (3) of this section throughout the 10-year tax abatement period even if, during the 10-year period, the boundary of the eligible area in which the qualified supermarket was located at the time of certification changes and, as a result of the boundary change, the supermarket is no longer located in an eligible area.
(e) To remain eligible to continue to receive the tax benefits provided by this chapter, a qualified supermarket shall:
  (1) Accept SNAP benefits for payment at the qualified supermarket;
  (2) Accept WIC benefits for payment at the qualified supermarket, unless determined ineligible by DOH to accept payments by WIC benefits; and
  (3) Conduct a community listening session on the store's product offerings and operations at least once every 2 years.
(f) The Mayor shall review the definition of the term "eligible area" at least once every 5 years to determine whether it continues to appropriately reflect the areas of the District where tax incentives for new supermarkets provide substantial benefits to District residents and neighborhoods.
D.C. Code § 47-1814.01a — DC Code / Title 47 / Chapter 18 / § 47-1814.01a
§ 47-1814.01a. Persons engaging in a profession.
Status: repealed

Repealed.
D.C. Code § 47-1803.01 — DC Code / Title 47 / Chapter 18 / § 47-1803.01
§ 47-1803.01. “Net income” defined.
Status: in_force

For the purposes of this chapter and wherever appearing herein, unless otherwise required by the context, the words “net income” mean the gross income of a taxpayer less the deductions allowed by this chapter.
D.C. Code § 47-340.02 — DC Code / Title 47 / Chapter 3 / § 47-340.02
§ 47-340.02. Bond authorization.
Status: in_force

(a) The Mayor is authorized to assist in financing, refinancing, and reimbursing costs of the development of eligible projects by:
  (1) Approving the issuance, sale, and delivery of one or more series of revenue bonds in multiple separate series in an aggregate principal amount not to exceed $850,000,000; and
  (2) The making of various loans, pursuant to the Home Rule Act, provided that each such contemplated project shall have been submitted for Council review and approval in accordance with § 47-340.03 , and shall not have been the subject of a Council resolution of disapproval.
(b) The Mayor is authorized to make loans to various applicants for the purpose of financing, refinancing, or reimbursing the costs of development of eligible projects, pay issuance costs with respect to the bonds, and establish any fund with respect to the various series of bonds as required by the financing documents.
(c) The Mayor may charge a program fee to each applicant, including, but not limited to, an amount sufficient to cover costs and expenses incurred by the District in connection with the issuance, sale and delivery of each series of bonds and the District’s participation in monitoring of the use of bond proceeds and compliance with any public benefit agreements with the District, maintaining official records of each bond transaction and assisting in the redemption, repurchase, and remarketing of the bonds.
D.C. Code § 47-3003 — DC Code / Title 47 / Chapter 30 / § 47-3003
§ 47-3003. Registers.
Status: repealed

Repealed.
D.C. Code § 47-4649 — DC Code / Title 47 / Chapter 46 / § 47-4649
§ 47-4649. Abatement of real property taxes for 4427 Hayes Street, N.E.
Status: in_force

The real property described as Lot 120, Square 5129, and any improvements thereon, shall be exempt from the tax imposed by Chapter 8 of this title during tax years 2011 through 2040; provided, that the total tax exemption provided by this section shall not exceed $30,000 a year.
D.C. Code § 47-441 — DC Code / Title 47 / Chapter 4 / § 47-441
§ 47-441. Adopted; form.
Status: in_force

The Multistate Tax Compact is adopted and entered into with all jurisdictions legally joining therein, in the form substantially set forth as follows:
I Purposes. The purposes of this compact are to:
  1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including equitable apportionment of tax bases and settlement of apportionment disputes.
  2. Promote uniformity or compatibility in significant components of tax systems.
  3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration.
  4. Avoid duplicative taxation.
II Definitions. 1. “State” means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States.
  2. “Subdivision” means any governmental unit or special district of a state.
  3. “Taxpayer” means any corporation, partnership, firm, association, governmental unit or agency or person acting as a business entity in more than one state.
  4. “Income tax” means a tax imposed on or measured by net income including any tax imposed on or measured by an amount arrived at by deducting expenses from gross income, one or more forms of which expenses are not specifically and directly related to particular transactions.
  5. “Capital stock tax” means a tax measured in any way by the capital of a corporation considered in its entirety.
  6. “Gross receipts tax” means a tax, other than a sales tax, which is imposed on or measured by the gross volume of business, in terms of gross receipts or in other terms, and in the determination of which no deduction is allowed which would constitute the tax an income tax.
  7. “Sales tax” means a tax imposed with respect to the transfer for a consideration of ownership, possession, or custody of tangible personal property or the rendering of services measured by the price of the tangible personal property transferred or services rendered and which is required by state or local law to be separately stated from the sales price, by the seller, or which is customarily separately stated from the sales price, but does not include a tax imposed exclusively on the sale of a specifically identified commodity or article or class of commodities or articles.
  8. “Use tax” means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession, or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property and (b) is complementary to a sales tax.
  9. “Tax” means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax which has a multistate impact, except that the provisions of Articles III, IV, and V of this compact shall apply only to the taxes specifically designated therein and the provisions of Article IX of this compact shall apply only in respect to determinations pursuant to Article IV.
III Elements of Income Tax Laws. Repealed.
IV Division of Income. Repealed.
V Elements of Sales and Use Tax Laws. Tax Credit.
  1. Each purchaser liable for a use tax on tangible personal property shall be entitled to full credit for the combined amount or amounts of legally imposed sales or use taxes paid by him with respect to the same property to another state and any subdivision thereof. The credit shall be applied first against the amount of any use tax due the state, and any unused portion of the credit shall then be applied against the amount of any use tax due a subdivision.
  Exemption Certificates. Vendors May Rely.
  2. Whenever a vendor receives and accepts in good faith from a purchaser a resale or other exemption certificate or other written evidence of exemption authorized by the appropriate state or subdivision taxing authority, the vendor shall be relieved of liability for a sales or use tax with respect to the transaction.
VI The Commission. Organization and Management.
  1. (a) The Multistate Tax Commission is hereby established. It shall be composed of one “member” from each party state who shall be the head of the state agency charged with the administration of the types of taxes to which this compact applies. If there is more than one such agency, the state shall provide by law for the selection of the Commission member from the heads of the relevant agencies. State law may provide that a member of the Commission be represented by an alternate but only if there is on file with the Commission written notification of the designation and identity of the alternate. The Attorney General of each party state or his designee, or other counsel if the laws of the party state specifically provide, shall be entitled to attend the meetings of the Commission, but shall not vote. Such Attorneys General, designees, or other counsel shall receive all notices of meetings required under paragraph 1(e) of this article.
    (b) Each party state shall provide by law for the selection of representatives from its subdivisions affected by this compact to consult with the Commission member from that state.
    (c) Each member shall be entitled to one vote. The Commission shall not act unless a majority of the members are present, and no action shall be binding unless approved by a majority of the total number of members.
    (d) The Commission shall adopt an official seal to be used as it may provide.
    (e) The Commission shall hold an annual meeting and such other regular meetings as its bylaws may provide and such special meetings as its Executive Committee may determine. The Commission bylaws shall specify the dates of the annual and any other regular meetings, and shall provide for the giving of notice of annual, regular, and special meetings. Notices of special meetings shall include the reasons therefor and an agenda of the items to be considered.
    (f) The Commission shall elect annually, from among its members, a Chairman, a Vice Chairman and a Treasurer. The Commission shall appoint an Executive Director who shall serve at its pleasure, and it shall fix his duties and compensation. The Executive Director shall be Secretary of the Commission. The Commission shall make provisions for the bonding of such of its officers and employees as it may deem appropriate.
    (g) Irrespective of the civil service, personnel, or other merit system laws of any party state, the Executive Director shall appoint or discharge such personnel as may be necessary for the performance of the functions of the Commission, and shall fix their duties and compensation. The Commission bylaws shall provide for personnel policies and programs.
    (h) The Commission may borrow, accept, or contract for the services of personnel from any state, the United States, or any other governmental entity.
    (i) The Commission may accept for any of its purposes and functions, any and all donations and grants of money, equipment, supplies, materials, and services, conditional or otherwise, from any governmental entity and may utilize and dispose of the same.
    (j) The Commission may establish one or more offices for the transacting of its business.
    (k) The Commission shall adopt bylaws for the conduct of its business. The Commission shall publish its bylaws in convenient form, and shall file a copy of the bylaws and any amendments thereto with the appropriate agency or officer in each of the party states.
    (l) The Commission annually shall make to the Governor and legislature of each party state a report covering its activities for the preceding year. Any donation or grant accepted by the Commission or services borrowed shall be reported in the annual report of the Commission, and shall include the nature, amount, and conditions, if any, of the donation, gift, grant, or services borrowed and the identity of the donor or lender. The Commission may make additional reports as it may deem desirable.
Committees.
2. (a) To assist in the conduct of its business when the full Commission is not meeting, the Commission shall have an Executive Committee of seven members, including the Chairman, Vice Chairman, Treasurer, and four other members elected annually by the Commission. The Executive Committee, subject to the provisions of this compact and consistent with the policies of the Commission, shall function as provided in the bylaws of the Commission.
  (b) The Commission may establish advisory and technical committees, membership on which may include private persons and public officials, in furthering any of its activities. Such committees may consider any matter of concern to the Commission, including problems of special interest to any party state and problems dealing with particular types of taxes.
  (c) The Commission may establish such additional committees as its bylaws may provide.
Powers.
3. In addition to powers conferred elsewhere in this compact, the Commission shall have power to:
  (a) Study state and local tax systems and particular types of state and local taxes.
  (b) Develop and recommend proposals for an increase in uniformity or compatibility of state and local tax laws with a view toward encouraging the simplification and improvement of state and local tax law and administration.
  (c) Compile and publish information as in its judgment would assist the party states in implementation of the compact and taxpayers in complying with state and local tax laws.
  (d) Do all things necessary and incidental to the administration of its functions pursuant to this compact.
Finance.
4. (a) The Commission shall submit to the Governor or designated officer or officers of each party state a budget of its estimated expenditures for such period as may be required by the laws of that state for presentation to the legislature thereof.
  (b) Each of the Commission’s budgets of estimated expenditures shall contain specific recommendations of the amounts to be appropriated by each of the party states. The total amount of appropriations requested under any such budget shall be apportioned among the party states as follows: one-tenth in equal shares; and the remainder in proportion to the amount of revenue collected by each party state and its subdivisions from income taxes, capital stock taxes, gross receipts taxes, sales and use taxes. In determining such amounts, the Commission shall employ such available public sources of information as, in its judgment, present the most equitable and accurate comparisons among the party states. Each of the Commission’s budgets of estimated expenditures and requests for appropriations shall indicate the sources used in obtaining information employed in applying the formula contained in this paragraph.
  (c) The Commission shall not pledge the credit of any party state. The Commission may meet any of its obligations in whole or in part with funds available to it under paragraph 1(i) of this article; provided that the Commission takes specific action setting aside such funds prior to incurring any obligation to be met in whole or in part in such manner. Except where the Commission makes use of funds available to it under paragraph 1(i), the Commission shall not incur any obligation prior to the allotment of funds by the party states adequate to meet the same.
  (d) The Commission shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the Commission shall be subject to the audit and accounting procedures established under its bylaws. All receipts and disbursements of funds handled by the Commission shall be audited yearly by a certified or licensed public accountant and the report of the audit shall be included in and become part of the annual report of the Commission.
  (e) The accounts of the Commission shall be open at any reasonable time for inspection by duly constituted officers of the party states and by any persons authorized by the Commission.
  (f) Nothing contained in this article shall be construed to prevent Commission compliance with laws relating to audit or inspection of accounts by or on behalf of any government contributing to the support of the Commission.
VII Uniform Regulations and Forms. 1. Whenever any two or more party states, or subdivisions of party states, have uniform or similar provisions of law relating to an income tax, capital stock tax, gross receipts tax, sales or use tax, the Commission may adopt uniform regulations for any phase of the administration of such law, including assertion of jurisdiction to tax, or prescribing uniform tax forms. The Commission may also act with respect to the provisions of Article IV of this compact.
  2. Prior to the adoption of any regulation, the Commission shall:
    (a) As provided in its bylaws, hold at least one public hearing on due notice to all affected party states and subdivisions thereof and to all taxpayers and other persons who have made timely request of the Commission for advance notice of its regulation-making proceedings.
    (b) Afford all affected party states and subdivisions and interested persons an opportunity to submit relevant written data and views, which shall be considered fully by the Commission.
  3. The Commission shall submit any regulations adopted by it to the appropriate officials of all party states and subdivisions to which they might apply. Each such state and subdivision shall consider any such regulation for adoption in accordance with its own laws and procedures.
VIII Interstate Audits. 1. This article shall be in force only in those party states that specifically provide therefor by statute.
  2. Any party state or subdivision thereof desiring to make or participate in an audit of any accounts, books, papers, records, or other documents, may request the Commission to perform the audit on its behalf. In responding to the request, the Commission shall have access to and may examine, at any reasonable time, such accounts, books, papers, records, and other documents and any relevant property or stock of merchandise. The Commission may enter into agreements with party states or their subdivisions for assistance in performance of the audit. The Commission shall make charges, to be paid by the state or local government or governments for which it performs the service, for any audits performed by it in order to reimburse itself for the actual costs incurred in making the audit.
  3. The Commission may require the attendance of any person within the state where it is conducting an audit or part thereof at a time and place fixed by it within such state for the purpose of giving testimony with respect to any account, book, paper, documents, other record, property or stock of merchandise being examined in connection with the audit. If the person is not within the jurisdiction, he may be required to attend for such purpose at any time and place fixed by the Commission within the state of which he is a resident; provided, that such state has adopted this article.
  4. The Commission may apply through the Mayor of the District of Columbia, to any court in the District of Columbia having power to issue compulsory process for orders in aid of its powers and responsibilities pursuant to this article, if the party or subject matter on account of which the Commission seeks an order is within the jurisdiction of the courts of the District of Columbia. The Commission may apply for such order to the courts of the state or subdivision thereof, other than the District of Columbia, on behalf of which the audit is being made, or in which the party or subject matter being sought is situated, to the extent that the Commission is authorized to do so by the laws of such other state. Failure of any person to obey any such order shall be punishable as contempt of the issuing court.
  5. The Commission may decline to perform any audit requested if it finds that its available personnel or other resources are insufficient for the purpose or that, in the terms requested, the audit is impracticable of satisfactory performance. If the Commission, on the basis of its experience, has reason to believe that an audit of a particular taxpayer, either at a particular time or on a particular schedule, would be of interest to a number of party states or their subdivisions, it may offer to make the audit or audits, the offer to be contingent on sufficient participation therein as determined by the Commission.
  6. Information obtained by an audit pursuant to this article shall be confidential and available only for tax purposes to party states, their subdivisions, or the United States. Availability of information shall be in accordance with the laws of the states or subdivisions on whose account the Commission performs the audit, and only through the appropriate agencies or officers of such states or subdivisions. Nothing in this article shall be construed to require any taxpayer to keep records for any period not otherwise required by law.
  7. Other arrangements made or authorized pursuant to law for cooperative audit by or on behalf of the party states or any of their subdivisions are not superseded or invalidated by this article.
  8. In no event shall the Commission make any charge against a taxpayer for an audit.
  9. As used in this article, “tax”, in addition to the meaning ascribed to it in Article II, means any tax or license fee imposed in whole or in part for revenue purposes.
IX Entry into Force and Withdrawal. 1. This compact shall enter into force when enacted by any seven states. Thereafter, this compact shall become effective as to any other state upon its enactment thereof. The Commission shall arrange for notification of all party states whenever there is a new enactment of the compact.
  2. Any party state may withdraw from this compact by enacting a statute repealing the same. No withdrawal shall affect any liability already incurred by or chargeable to a party state prior to the time of such withdrawal.
X Effect on Other Laws and Jurisdiction. Nothing in this compact shall be construed to:
  (a) Affect the power of any state or subdivision thereof to fix rates of taxation.
  (b) Apply to any tax or fixed fee imposed for the registration of a motor vehicle or any tax on motor fuel, other than a sales tax; provided that the definition of “tax” in Article VIII 9. may apply for the purposes of that article and the Commission’s powers of study and recommendation pursuant to Article VI 3. may apply.
  (c) Withdraw or limit the jurisdiction of any state or local court or administrative officer or body with respect to any person, corporation, or other entity or subject matter, except to the extent that such jurisdiction is expressly conferred by or pursuant to this compact upon another agency or body.
  (d) Supersede or limit the jurisdiction of any court of the United States.
XI Construction and Severability. This compact shall be liberally construed so as to effectuate the purposes thereof. The provisions of this compact shall be severable and if any phrase, clause, sentence, or provision of this compact is declared to be contrary to the constitution of any state or of the United States or the applicability thereof to any government, agency, person, or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person, or circumstance shall not be affected thereby if this compact shall be held contrary to the constitution of any state participating therein, the compact shall remain in full force and effect as to the remaining party states and in full force and effect as to the state affected as to all severable matters.
D.C. Code § 47-2853.22 — DC Code / Title 47 / Chapter 28 / § 47-2853.22
§ 47-2853.22. Hearings; final decision.
Status: in_force

(a) Before a board denies an applicant a registration, license, or certificate, revokes or suspends a registration, license, or certificate, reprimands a licensee or certificate holder, imposes a civil fine, requires a course of remediation or a period of probation, or denies an application for reinstatement, it shall give the person against whom the action is contemplated an opportunity for a hearing before the board except where the denial of the license is based solely on an applicant’s failure to meet minimum age, education, or experience requirements, pass a required examination, pay the applicable fees established by the board, or where there are no material facts at issue.
(a-1) (1) Before holding a hearing under this section due to a determination made under § 47-2853.17(c-1)(2) , the board shall notify the applicant, licensee, registrant, person certified, or person permitted to practice by [this subchapter] in the District, in writing, with the following information:
    (A) The conviction that forms the basis for the action, and the board's reasoning for determining the offense is directly related to the occupation for which the license, registration, or certification is sought or held, pursuant to § 47-2853.17(c-1)(2) ;
    (B) A copy of any criminal history records on which the board relies;
    (C) A statement that the applicant, licensee, registrant, person certified, or person permitted to practice by [this subchapter] in the District may provide evidence of inaccuracies within the criminal history records;
    (D) A description of additional information that the applicant, licensee, registrant, person certified, or person permitted to practice by [this subchapter] in the District may provide to demonstrate their rehabilitation and fitness; and
    (E) Information about the hearing procedures in this section.
  (2) (A) After receiving notice pursuant to paragraph (1) of this subsection, the applicant, licensee, registrant, person certified, or person permitted to practice shall have 45 business days to respond.
    (B) The board shall have 45 business days after the response is received to issue its final decision.
(b) A board, at its discretion, may request the applicant, licensee or certificate holder to attend a settlement conference prior to holding a hearing under this section, and may enter into negotiated settlement agreements and consent decrees to carry out its functions.
(c) Except to the extent that this subchapter specifically provides otherwise, a board shall give notice and hold the hearing in accordance with subchapter I of Chapter 5 of Title 2 .
(d) The hearing notice to be given to the person shall be sent by certified mail to the last known address of the person at least 15 days before the hearing, and shall include information on legal resources available in the District.
(e) The person may be represented at the hearing by counsel.
(f) (1) A board may administer oaths and require the attendance and testimony of witnesses and the production of books, papers, and other evidence in connection with any proceeding under this section.
  (2) A board shall require the attendance of witnesses and the production of books, papers, and other evidence reasonably requested by the person against whom an action is contemplated.
  (3) In case of contumacy by or refusal to obey a subpoena issued by the board to any person, the board may refer the matter to the Superior Court of the District of Columbia, which may by order require the person to appear and give testimony or produce books, papers, or other evidence bearing on the hearing. Refusal to obey such an order shall constitute contempt of court.
(g) If, after due notice, the person against whom the action is contemplated fails or refuses to appear, a board may hear and determine the matter.
(h) A board shall issue its final decision in writing within 90 days after conducting a hearing.
(i) A board may delegate its authority under this subchapter to hold hearings and issue final decisions to a panel of 3 or more members of the board. Final decisions of a hearing panel shall be considered final decisions of the board for purposes of appeal to the District of Columbia Court of Appeals, except that the person against whom an action is contemplated may ask for a rehearing before the full board. If a rehearing before the full board is requested, no appeal to the District of Columbia Court of Appeals shall be permitted until the full board has issued a ruling.
D.C. Code § 47-1704 — DC Code / Title 47 / Chapter 17 / § 47-1704
§ 47-1704. Distraint of personal property — Liability for failure or refusal to surrender.
Status: repealed

Repealed.
D.C. Code § 47-355.06 — DC Code / Title 47 / Chapter 3 / § 47-355.06
§ 47-355.06. Penalties.
Status: in_force

An agency head, deputy agency head, agency fiscal officer, agency budget director, agency controller, manager, or other employee may be subject to adverse personnel action, including removal, for violating any provision in § 47-355.02 .
D.C. Code § 47-2853.185 — DC Code / Title 47 / Chapter 28 / § 47-2853.185
§ 47-2853.185. Prohibited names.
Status: in_force

The Mayor may refuse to issue, renew, or transfer a license in a name that:
(1) Is misleading or would constitute false advertising;
(2) Implies a partnership, association, or corporation when a partnership, association, or corporation does not exist;
(3) Includes the name of a salesperson;
(4) Is in violation of law;
(5) Is a name which has been used by any person whose license has been suspended;
(6) Includes the name of a person not otherwise licensed; or
(7) Is a name which is deceptively similar to a name used by any other licensee.
D.C. Code § 47-1709 — DC Code / Title 47 / Chapter 17 / § 47-1709
§ 47-1709. Remedies for collection.
Status: repealed

Repealed.
D.C. Code § 47-3407 — DC Code / Title 47 / Chapter 34 / § 47-3407
§ 47-3407. Regulations.
Status: in_force

The Council of the District of Columbia is authorized to make such rules and regulations as may be necessary to carry out the provisions of the District of Columbia Revenue Act of 1937, as amended and shall prescribe and publish all needful rules and regulations for the enforcement of the Revenue Act of 1939.
D.C. Code § 47-4639 — DC Code / Title 47 / Chapter 46 / § 47-4639
§ 47-4639. King Towers residential housing rental project; Lot 49, Square 281.
Status: in_force

(a) As of August 13, 2010, the real property described as Lot 49, Square 281, owned by King Housing, LLC, or by an entity controlled, directly or indirectly, by King Housing, LLC, shall be exempt from taxation under Chapter 8 of this title so long as the real property continues to be owned by King Housing, LLC., or by an entity controlled, directly or indirectly, by King Housing, LLC, or continues to be under applicable use restrictions during a federal low-income housing tax credit compliance period or any other federal program governing income and use restrictions at the property, and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(b) The conveyance of the real property to King Housing, LLC, to or an entity controlled directly or indirectly by King Housing, LLC, shall be exempt from the tax imposed by §§ 42-1103 and 47-903 .
(c) The exemptions provided in this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to either the real property or its owner.
(d) The Council orders that all economic interest transfer tax, penalties, interest, fees, and other related charges assessed against the real property as described in this section be forgiven, and that any payments already made be refunded.
D.C. Code § 47-3007 — DC Code / Title 47 / Chapter 30 / § 47-3007
§ 47-3007. Inspection.
Status: repealed

Repealed.
D.C. Code § 47-1262 — DC Code / Title 47 / Chapter 12C / § 47-1262
§ 47-1262. Nursing Facility Quality of Care Fund.
Status: in_force

(a) There is established a fund designated as the Nursing Facility Quality of Care Fund, which shall be separate from the General Fund of the District of Columbia and shall be used for the purposes set forth in subsection (b) of this section. All assessments collected under this chapter, any and all interest earned on those assessments, any and all interest and penalties collected under § 47-1264 , and any and all matching federal funds on those amounts, shall be deposited into the Fund, and shall not revert to the General Fund of the District of Columbia 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 subsection (b) of this section, subject to authorization by Congress in an appropriations act.
(b) No less than 90% of the Fund shall be used solely to fund quality of care initiatives.
(c) The Mayor shall submit to the Council, as a part of the annual budget, a requested appropriation for expenditures from the Fund.
(d) The Mayor shall audit all income and expenses of the Fund annually and provide the annual report to the Council.
D.C. Code § 47-2883.02 — DC Code / Title 47 / Chapter 28 / § 47-2883.02
§ 47-2883.02. Bond requirements.
Status: in_force

(a) The Council of the District of Columbia may, from time to time, and in its discretion, establish classes and subclasses of persons licensed to engage in the home improvement business and specify the amount and conditions of the bond or other security acceptable to the Council to be deposited by each of the members of any such class or subclass. In connection with the licensing of persons to engage in the home improvement business, and the bonding of the members of any such class or subclass of such persons, the Council, in its discretion, may by regulation require applicants for licenses or licensees:
  (1) To furnish and keep in force a bond or bonds running to the District, or other security acceptable to the Council, to protect members of the public against financial loss by reason of the failure of the licensee or of any officer, agent, employee, salesman, or other person acting on behalf of said licensee, to observe any law or regulation in force in the District of Columbia applicable to the licensee’s conduct of the licensed business;
  (2) To procure and keep in force public liability insurance or property damage insurance, or both; and
  (3) To appoint the Mayor as their true and lawful attorney upon whom all judicial and other process or legal notice directed to such person may be served.
(b) The bonds authorized by this section shall be corporate surety bonds in amounts to be fixed by the Council, but no bond shall exceed $25,000, and such bond shall be conditioned upon the observance by the licensee and any officer, agent, employee, salesman, or other person acting on behalf of said licensee, of all laws and regulations in force in the District applicable to the licensee’s conduct of the licensed business, for the benefit of any person who may suffer damages resulting from the violation of any such law or regulation by or on the part of such licensee or any officer, agent, employee, salesman, or other person acting on behalf of the licensee.
(c) Any person aggrieved by the violation of any law or regulation applicable to the licensee’s conduct of the licensed activity shall have, in addition to his right of action against such licensee, a right to bring suit against the surety on a bond authorized by this section, either alone or jointly with the principal thereon, and to recover in an amount not exceeding the penalty of the bond any damages sustained by reason of any act, transaction, or conduct of the licensee, or of any officer, agent, employee, salesman, or other person acting on behalf of said licensee, which is in violation of law or regulation in force in the District relating to the licensed activity. The provisions of the second, third, and fifth paragraphs of subsection (b) of § 1-301.01 shall be applicable to each bond authorized by this section as if it were the bond authorized by the first paragraph of such subsection (b) of § 1-301.01 ; provided, that nothing in this subsection shall be construed to impose upon the surety on any such bond a greater liability than the total amount thereof or the amount remaining unextinguished after any prior recovery or recoveries.
D.C. Code § 47-1202 — DC Code / Title 47 / Chapter 12 / § 47-1202
§ 47-1202. Public improvements generally — Power of Mayor to abate, reduce, or adjust.
Status: in_force

The Mayor of the District of Columbia is authorized, but not directed, whenever in his judgment and discretion any property upon which a special assessment has been levied by the District of Columbia is not benefited by the improvement for which such special assessment was levied, or is benefited less than the amount of such assessment, or is unequally or inequitably assessed with relation to other property abutting such improvement, to abate, reduce, or adjust such assessment in accordance with such finding. This section shall not apply to any assessment levied by a jury in a condemnation proceeding, or to any assessment levied for work completed subsequent to June 25, 1938, or to any assessment levied under subchapter III of Chapter 4 of Title 9 ; provided, however, that nothing in this section shall be construed as affecting protests filed under the provisions of subchapter III of Chapter 4 of Title 9 within the time prescribed in said sections.
D.C. Code § 47-1461 — DC Code / Title 47 / Chapter 14 / § 47-1461
§ 47-1461. Annual report of costs and revenues.
Status: repealed

Repealed.
D.C. Code § 47-3603 — DC Code / Title 47 / Chapter 36 / § 47-3603
§ 47-3603. Contracts for services.
Status: in_force

(a) The Mayor may select 1 or more contractors to provide such services as may be part of the employee deferred compensation program.
(b) The cost of any contract for provision of such services as may be part of the employee deferred compensation program shall be financed solely from employee contributions to the employee deferred compensation program or from a fund or funds established to administer the employee deferred compensation program.
D.C. Code § 47-1022 — DC Code / Title 47 / Chapter 10 / § 47-1022
§ 47-1022. Young Women’s Christian Association — Property.
Status: in_force

All property of the Young Women’s Christian Association of the District of Columbia located in the District of Columbia and occupied and used by such Association for its legitimate purposes shall be exempt from all national and municipal taxation so long as such property is so occupied and used.
D.C. Code § 47-2853.151 — DC Code / Title 47 / Chapter 28 / § 47-2853.151
§ 47-2853.151. Scope of practice for real estate appraisers.
Status: in_force

For the purposes of this part, the term “real estate appraiser” means any person who renders or offers to render professional services to persons, groups, or organizations in the act or process of estimating the value of real property and real estate.
D.C. Code § 47-2853.76b — DC Code / Title 47 / Chapter 28 / § 47-2853.76b
§ 47-2853.76b. Regulation of body artists and body art establishments.
Status: in_force

(a) The Department of Health shall regulate:
  (1) [Repealed].
  (2) [Repealed].
(b) The Department of Health shall regulate body art establishments to ensure that such establishments have adequate health, sanitization, sterilization and safety methods, procedures, equipment, and supplies by establishing minimum sterilization, sanitation, health, and safety standards for the operation of such establishments as may be necessary to prevent infection and contamination of equipment, supplies, or work surfaces with pathogenic organisms and by establishing and imposing operational licensing, registration requirements, and associated fee schedules.
(c) (1) All body art establishments offering tattooing procedures shall conspicuously post a written disclosure that states the following:
  "The United States Food and Drug Administration has not approved any pigment color additive for injectable use as tattoo ink. There may be a risk of carcinogenic decomposition associated with certain pigments when the pigments are subsequently exposed to concentrated ultra-violet light or laser irradiation."
  (2) All body art establishments offering tattooing procedures shall maintain documentation on the premises containing the following information and shall disclose such information to customers upon request:
    (A) The components of the pigments used in the body art establishment;
    (B) The names, addresses, and telephone numbers of the suppliers and manufacturers of pigments used in the body art establishment for the past 3 years; and
    (C) Identification of any recalled pigments used in the establishment for the past 3 years and the supplier and manufacturer of each pigment.
  (3) All body art establishments shall maintain and use regularly calibrated autoclave equipment for the sterilization of any non-disposable body art equipment at a frequency to be established by the Department of Health.
  (4) Only single-use disposable sharps, pigments, gloves, and cleansing products shall be used in connection with body art procedures in body art establishments, in accordance with rules established by the Department of Health pursuant to subsection (b) of this section.
  (5) A body art establishment that is in violation of this subsection shall be subject to license suspension or revocation and a maximum fine of $2,500.
(d) (1) No person shall operate a body art establishment or perform body art procedures in a body art establishment unless that establishment has obtained a valid body art establishment license issued by the Mayor.
  (2) No body art establishment shall employ or permit body artists to perform body art procedures in the body art establishment unless the body artist holds a valid body art license issued by the Mayor.
  (3) Any person violating paragraph (1) or (2) of this subsection shall, upon conviction, be guilty of a misdemeanor and may be punished by a fine not exceeding $2,500, imprisonment for not more than 3 months, or both.
D.C. Code § 47-1451 — DC Code / Title 47 / Chapter 14 / § 47-1451
§ 47-1451. Regulations and violations thereof.
Status: repealed

Repealed.
D.C. Code § 47-385 — DC Code / Title 47 / Chapter 3 / § 47-385
§ 47-385. Procedure for Council consent to certain grant applications and state plans.
Status: in_force

(a) Applications and state plans requiring Council consent. — In addition to the notice required by § 47-384 , the terms and conditions of each grant application or state plan which provides for or requests any of the following shall be approved by consent of the Council prior to submission to the federal grant-making agency:
  (1) Any formula grant of more than $5,000,000;
  (2) Any grant or state plan requiring the obligation of more than $100,000 in matching funds or in-kind contributions in any fiscal year; or
  (3) Any other grant funded program which, in the Mayor’s reasonable expectation, will require future annual funding of $100,000 or more out of District revenue funds after the termination of the proposed grant.
(b) Submission to and consent by Council. — (1) The Mayor, 5 days before approving any grant application or state plan meeting any of the criterion of subsection (a) of this section, shall submit a copy of such application or state plan to the Chairman of the Council, along with such information as required by § 47-384(a) and including copies of any state plans which are required as a condition of a grant.
  (2) The Chairman of the Council shall circulate such application or state plan to the members of the Council with a notice labeling it as requiring Council consent for submission to a grant-making agency.
  (3) The Mayor shall cause to be published in the D.C. Register public notice of such submission. The notice shall include a statement that Council consent is required pursuant to this section.
  (4) The Council shall consider such application or state plan according to its rules. Should no written notice of disapproval of such application or state plan be filed by any member of the Council within 14 days of the receipt of such application from the Mayor, the consent of the Council to the application shall be deemed to be given. Should notice of disapproval be filed during such initial 14-day period, the Council shall dispose of such notice of disapproval within 30 days of the initial receipt of the application from the Mayor, or Council consent to the application shall be deemed to be given; provided, that nothing in this paragraph shall be construed to waive any requirement for affirmative Council approval by the grant-making agency.
  (5) No applications or state plans may be submitted to the Chairman of the Council during such time as the Council is on recess, according to its rules, nor shall any time period provided in this section continue to run during such time as the Council is on recess.
(c) Reconsideration by Council. — If the Council withholds its consent to a grant application, the Mayor may, on a clear showing of changed circumstances, new information, or additional administrative hardship, ask for a reconsideration of the previous action of the Council. The Council may at its discretion reconsider its previous action.
(d) Exemptions. — The grants submitted by agencies identified in § 47-383(b) are exempt from the provisions of this section.
D.C. Code § 47-2402.01 — DC Code / Title 47 / Chapter 24 / § 47-2402.01
§ 47-2402.01. Tax on other tobacco products.
Status: in_force

(a) (1) (A) A tax is levied and imposed on the sale or possession of other tobacco products in the District.
    (B) (i) Other tobacco products on which the taxes levied and imposed by this section have been paid shall not be subject to additional taxation under this section; provided, that the burden of proof that the taxes levied and imposed by this section have been paid shall be upon the person who sells or possesses other tobacco products in the District, against whom a tax assessment has been made, who has submitted an application for a refund, or whose other tobacco products have been seized.
      (ii) For the purposes of this subparagraph, the term “person” includes any officer or employee of a corporation responsible for payment of the tax, or any member of a partnership or association responsible for the payment of the tax.
    (C) The tax rate for other tobacco products shall be equal to the cigarette tax and surtax under § 47-2402(a)(1) -(2) on a pack of 20 cigarettes, expressed as a percentage of the average wholesale price of a package of 20 cigarettes, for the March 31 preceding the September 1 announcement of the change in rates, or in the case of retailers upon whom this tax is imposed, at a rate prescribed in regulations promulgated by the Mayor. The first calculation shall be made and applicable for calendar quarters beginning after September 30, 2014.
    (D) The rate shall be applied against gross receipts from sales of or charges for such other tobacco products subject to the tax under this section.
  (2) (A) Beginning as of March 31, 2015, and on March 31 of each year thereafter, the Mayor shall reevaluate the percentage calculation in paragraph (1) of this subsection on the basis of the § 47-2402 cigarette tax and surtax to be effective on the following October 1 on a pack of 20 cigarettes and shall recompute the tax rate on other tobacco product as defined in this chapter.
    (B) The Mayor shall provide notice of any change in the tax rate for other tobacco products on or before September 1 of that year, and the change shall be effective as of the following October 1.
(b) (1) On or before the 21st day of each calendar quarter, every person upon whom the weight-based excise tax is imposed under the provisions of this chapter, during the preceding calendar quarter, shall file a return with the Mayor. The return shall provide:
    (A) The total amount of product subject to tax for the quarter for which the return is filed;
    (B) The amount of tax for which the person is liable; and
    (C) Any other information as the Mayor considers necessary for the computation and collection of the tax.
(c) The Mayor may permit or require the returns to be made for other periods and upon other dates as he may specify.
(d) The form of returns shall be prescribed by the Mayor and shall contain such information as the Mayor may consider necessary for the proper administration of this chapter.
D.C. Code § 47-3906 — DC Code / Title 47 / Chapter 39 / § 47-3906
§ 47-3906. Alternate method of reporting.
Status: in_force

(a) A taxpayer subject to the provisions of § 47-3902 may be allowed an alternate method of reporting its monthly gross charges subject to the tax under this chapter upon showing to the satisfaction of the Mayor, within 90 days from the effective date of this act or 30 days from the first day a toll or wireless telecommunication company begins offering a new toll or wireless telecommunication service in the District, that it does not have the capability to identify the gross charges from the sale of District-based wireless telecommunication, or it is unable to identify the jurisdiction of origination or termination of a particular toll telecommunication service.
(b) The showing shall be made by a petition to the Mayor which shall include the factual basis for the inability of the taxpayer to identify the charges, with supporting documentation, and an alternate method of reporting the charges that the taxpayer believes is reasonable and equitable.
(c) The Mayor may employ a reasonable and equitable alternate method for reporting the gross charges of the taxpayer based on information submitted pursuant to this chapter or based on any other information made available to the Mayor.
D.C. Code § 47-4505 — DC Code / Title 47 / Chapter 45 / § 47-4505
§ 47-4505. Administration and initial implementation of the Program.
Status: in_force

(a) The Chief Financial Officer shall take such action as may be necessary to effectuate the Trust, issue regulations with respect to the Program, and in connection therewith, the Trust, and otherwise initiate the implementation and administration of the Program consistent with this chapter. The Chief Financial Officer shall continue to administer and maintain the Program in a manner to ensure that the Program continues to qualify as a qualified tuition program under section 529 of the Internal Revenue Code of 1986 [26 U.S.C. § 529].
(b) The Chief Financial Officer shall use the funds authorized in § 47-4503(c) , § 47-4503(j) [(j) repealed], § 47-4503(r), and § 47-4506(b)(9) to pay for the staff and non-personal services needed to administer the Program.
(c) The Chief Financial Officer shall develop and implement the Program in a manner consistent with this chapter. To administer the Program, the Chief Financial Officer may:
  (1) Retain the services of consultants, administrators, and other personnel, as necessary, to administer the Program:
  (2) Execute contracts, college savings agreements, and other necessary instruments;
  (3) Enter into agreements with eligible institutions of higher education and other public or private entities for the administration or promotion of the Program;
  (4) Solicit and accept gifts, grants, loans, or other aid from any source or participate in any government program for purposes consistent with this chapter;
  (5) Impose and collect reasonable administrative fees for a transaction involving college savings agreements and transactions affecting the Program;
  (6) Procure insurance against a loss of assets of the Program;
  (7) Endorse insurance coverage written exclusively for the purpose of protecting a college savings agreement and the account owner or designated beneficiary of the account;
  (8) Designate terms under which money may be withdrawn from the Program;
  (9) Establish the methods by which the funds held in accounts are disbursed;
  (10) Establish additional procedural and substantive requirements for participation in, and the administration and promotion of, the Program;
  (11) Seek rulings and other guidance from the Internal Revenue Service and agencies of the federal government relating to the Program;
  (12) Make changes to the Program required for the participants in the Program to obtain the federal income tax benefits or treatment provided by § 529 of the Internal Revenue Code, or successor legislation; and
(13) Delegate any and all duties, obligations, responsibilities, rights, and powers assigned and granted to the Chief Financial Officer under this chapter to the Trustee to be carried out and exercised in his or her capacity as Trustee.
D.C. Code § 47-2705 — DC Code / Title 47 / Chapter 27 / § 47-2705
§ 47-2705. Hours restricted for auctions of jewelry or valuables.
Status: in_force

No person as herein provided for shall sell at public auction, from the first day of April until the 30th day of September, both inclusive, between the hours of 7:00 p.m. and 8:00 a.m., nor from the first day of October until the 30th day of March, both inclusive, between the hours of 6:00 p.m. and 8:00 a.m. any jewelry, diamond, or other precious stone, watch, gold and silver ware, gold and silver plated ware, statuary, porcelains, bric-a-brac, or articles of virtu.
D.C. Code § 47-1507 — DC Code / Title 47 / Chapter 15 / § 47-1507
§ 47-1507. Applicable rates.
Status: repealed

Repealed.
D.C. Code § 47-4603 — DC Code / Title 47 / Chapter 46 / § 47-4603
§ 47-4603. Jenkins Row development project — Tax exemptions.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Developer Sponsor” means JPI Apartment Development, LP, its successors, affiliates, and assigns.
  (2) “Jenkins Row project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred therefor, of the mixed-use apartment house and garage project located on the Jenkins Row property, consisting of:
    (A) Approximately a 247-unit residential condominium/apartment house;
    (B) Approximately 52,000 square feet of retail space;
    (C) A garage for approximately 400 to 500 cars; and
    (D) Other ancillary improvements, including an associated supermarket.
  (3) “Jenkins Row property” means the real property, including any improvements thereon, located in Square 1045, Lots 132, 133, 134, 135, 136, 137, 834, 835, 838, and 839 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots in the future).
(b) The Jenkins Row project shall be exempt from the tax imposed by §§ 42-1102 and 47-903 .
(c) The sales and rental of tangible personal property to be incorporated in or consumed in the Jenkins Row project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Jenkins Row project or the Jenkins Row property, shall be exempt from the tax imposed by § 47-2002 .
(d) (1) The Jenkins Row property shall be exempt from the tax imposed by Chapter 8 of this title .
  (2) The real property tax exemption granted by paragraph (1) of this subsection shall only apply for the 10 consecutive real property tax years beginning in the tax year in which the Developer Sponsor begins development on the Jenkins Row property.
(e) The exemptions pursuant to subsections (c) and (d) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Jenkins Row Project or the Jenkins Row property and shall not exceed, in the aggregate, $3 million.
(f) This section shall not prevent or restrict the Developer Sponsor from utilizing any other tax, development, or other economic incentives available to the Jenkins Row project or the Jenkins Row property, including an associated supermarket, which other tax, development, or other economic incentives shall include the supermarket tax incentives set forth in Chapter 38 of this title .
D.C. Code § 47-362 — DC Code / Title 47 / Chapter 3 / § 47-362
§ 47-362. Policies enumerated.
Status: in_force

(a) A reprogramming shall be used only when an unforeseen situation develops, and then only if postponement until the next appropriations cycle would result in a serious hardship in the management of the City.
(b) A reprogramming of any amount shall not be used to:
  (1) Establish new programs or to make or change budget allocations originally proposed by the Mayor, which the Council specifically denied, limited, or increased in a budget act, or the accompanying spreadsheets or final data file, or in an act passed pursuant to §§ 47-369.01 or 47-369.02 ; or
  (2) Eliminate new programs or allocations specifically provided by the Council in a budget act, or the accompanying spreadsheets or final data file, or in an act passed pursuant to §§ 47-369.01 or 47-369.02 .
(c) Any program or project deferred through reprogramming shall not be later accomplished by means of further reprogramming. Funding for such program or project shall await the regular budget request.
(d) Should unusual circumstances require an exception to subsections (a) through (c) of this section, a reprogramming request shall be submitted to the Council for approval regardless of the dollar amount involved, accompanied by a narrative explanation of the unusual circumstances and the need for an exception.
(e) Repealed.
(f) Notwithstanding § 47-363 , any funds appropriated for Debt Service, as defined in § 47-334(1) , in excess of Debt Service requirements may not be reprogrammed, unless the Council approves the reprogramming request by resolution.
(g) (1) Notwithstanding § 47-363 , local funds appropriated for the Department of Healthcare Finance in Fiscal Year 2019 shall not be reprogrammed, unless the Council approves the reprogramming request by resolution.
  (2) This subsection shall sunset on the date of inclusion of the fiscal effect of the D.C. Healthcare Alliance Re-Enrollment Reform Amendment Act of 2018, effective February 17, 2018 (D.C. Law 22-62; 65 DCR 2632), in an approved budget and financial plan.
(h) Notwithstanding § 47-363 , local funds appropriated for the Department of Health Care Finance and the Medicaid Reserve in Fiscal Year 2021 shall not be reprogrammed to other agencies unless the Council approves the reprogramming by resolution.
(i) [Repealed].
D.C. Code § 47-1443 — DC Code / Title 47 / Chapter 14 / § 47-1443
§ 47-1443. Persons prohibited from acquiring license; contents of applications.
Status: repealed

Repealed.
D.C. Code § 47-1226 — DC Code / Title 47 / Chapter 12A / § 47-1226
§ 47-1226. Payment.
Status: repealed

Expired.
D.C. Code § 47-3721 — DC Code / Title 47 / Chapter 37 / § 47-3721
§ 47-3721. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
Status: in_force

Within 90 days after any amendment, repeal, or replacement of the Internal Revenue Code of 1954, the Mayor shall report to the Council concerning the amendment, repeal, or replacement. The reports shall include, but not be limited to, an analysis of the impact of conformity to the amendment, repeal, or replacement on District taxpayers, and on District of Columbia government revenues over the next 5-year period, and a recommendation as to whether any change in District law should be made as a result of the amendment, repeal, or replacement.
D.C. Code § 47-1813.07 — DC Code / Title 47 / Chapter 18 / § 47-1813.07
§ 47-1813.07. Application of subchapter.
Status: repealed

Repealed.
D.C. Code § 47-1321 — DC Code / Title 47 / Chapter 13 / § 47-1321
§ 47-1321. Regulations.
Status: in_force

The Mayor may promulgate regulations to implement the provisions of this chapter and for the proper administration of all real property tax sales. The Mayor may also amend or repeal existing regulations relating to real property tax sales.
D.C. Code § 47-1309 — DC Code / Title 47 / Chapter 13 / § 47-1309
§ 47-1309. Real property tax assignment; sale and transfers — Advertising expenses.
Status: in_force

The expenses of advertising the notice of sale and delinquent tax list for real property taxes, water charges, sanitary sewer service charges, and special assessments in arrears together with penalties and costs, shall be reimbursed to the District by a charge to be fixed annually by the Mayor and assessed against each lot or piece of property advertised. The amounts so received shall be deposited to such fund of the District as the Mayor shall from time to time determine.
D.C. Code § 47-2762 — DC Code / Title 47 / Chapter 27B / § 47-2762
§ 47-2762. Sports facilities fee.
Status: in_force

(a) (1) For the fiscal year beginning October 1, 2004, and each fiscal year thereafter, each feepayer shall remit, on or before June 15 of each year, a sports facilities fee that shall be based upon the annual District gross receipts of the feepayer for the feepayer's preceding tax year and computed according to the fee schedule provided in subsection (b) of this section.
  (2) A feepayer that is exempt from taxation pursuant to § 47-1802.01 shall not be subject to the sports facilities fee unless, as provided in § 47-1802.01 , the feepayer has unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 169; 26 U.S.C. § 511). If the feepayer exempt from taxation has unrelated business income, the feepayer shall remit the sports facilities fee based upon the feepayer’s annual District gross receipts that were associated with the feepayer’s unrelated business income for the feepayer’s preceding fiscal year.
(b) The amount of the sports facilities fee shall be computed according to the following schedule:
  (1) Each feepayer with annual District gross receipts of $5,000,000 to $8,000,000 shall pay $5,500;
  (2) Each feepayer with annual District gross receipts of $8,000,001 to $12,000,000 shall pay $10,800;
  (3) Each feepayer with annual District gross receipts of $12,000,001 to $16,000,000 shall pay $14,000; and
  (4) Each feepayer with annual District gross receipts of greater than $16,000,001 shall pay $16,500.
(c) On or before December 1 of each year, the Chief Financial Officer shall certify to the Council the amount of revenue received by the District from imposition of the sports facilities fee during the immediately preceding fiscal year and provide an estimate of the amount of revenue expected to be received from the sports facilities fee in the then current fiscal year. If the amount estimated to be collected is less than annual debt service on the bonds plus any amount necessary to replenish any reserve funds in accordance with the financing documents and to avoid any projected shortfall in debt service on the bonds, the Chief Financial Officer shall compute the amount of the sports facilities fee under the schedule set forth in subsection (b) of this section needed to provide estimated revenue in the current fiscal year equal to annual debt service on the bonds plus any amount necessary to replenish any reserve funds in accordance with the financing documents and to avoid any projected shortfall in debt service on the bonds, by applying the same percentage increase to each amount of the then-current sports facilities fee under the schedule set forth in subsection (b) of this section. The Chief Financial Officer shall notify the Council, the Mayor, and the feepayers of the new schedule and, upon such notice, the amount of the sports facilities fee under the schedule set forth in subsection (b) of this section shall be increased as of October 1 of the current fiscal year.
(d) The revenues received by the District from the sports facilities fee imposed by this section shall be deposited into the Ballpark Revenue Fund; except, that after all principal and interest on the bonds issued pursuant to [§ 10-1601.03] , has been paid, the revenues received by the District from the sports facilities fee imposed by this section shall be deposited in the RFK Campus Infrastructure Fund established by section 2052 of the RFK Campus Infrastructure Fund Establishment Act of 2025, passed on 2nd reading on July 28, 2025 (Enrolled version of Bill 26-265) .
(e) Except in the case of street vendors described in § 47-2002.01 , the Chief Financial Officer may require taxpayers subject to the sales taxes and fees imposed by §§ 47-2002.05 and 47-2762 and all sales taxes described in [ § 2-1217.12 ], to make payments of those taxes electronically.
(f) The Chief Financial Officer or his delegate shall promulgate such regulations as may be necessary and appropriate to carry out provisions of this chapter.
D.C. Code § 47-208 — DC Code / Title 47 / Chapter 2 / § 47-208
§ 47-208. Items included in annual estimates — Employees and supplies for maintenance of sewers.
Status: in_force

Estimates in detail shall be submitted annually for the employment of mechanics, laborers, and watchmen, and the purchase of coal, oils, waste, and other supplies for the maintenance of sewers.
D.C. Code § 47-846 — DC Code / Title 47 / Chapter 8 / § 47-846
§ 47-846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000.
Status: repealed

Repealed.
D.C. Code § 47-1810.08 — DC Code / Title 47 / Chapter 18 / § 47-1810.08
§ 47-1810.08. Accounting rules; future deductions.
Status: in_force

(a) If the enactment of combined reporting requirements for unitary businesses results in an increase to a combined group’s net deferred tax liability, the combined group shall be entitled to a deduction to the extent determined under subsection (b) of this section. Only publicly traded companies, including affiliated corporations participating in the filing of a publicly traded company’s financial statements prepared in accordance with generally accepted accounting principles, as of September 14, 2011, shall be eligible for this deduction. To the extent the deduction would produce a net operating loss in any tax year, the unused deduction may be carried forward to each succeeding tax year by the combined group.
(b) (1) For the first 7 tax years beginning after December 31, 2029, a combined group shall be entitled to a deduction equal to 1/7th of the net increase in the taxable temporary differences that caused the increase in the net deferred tax liability, as computed at the time of enactment in accordance with generally accepted accounting principles, that would result from the imposition of the combined reporting requirements but for the deduction provided under this section. The amount of the deduction shall in no case exceed the amount necessary to offset any increase in net deferred tax liability, as computed in accordance with generally accepted accounting principles, that would result from the imposition of all of the provisions of combined reporting but for the deduction provided under this section.
  (2) If there is an underpayment of estimated tax for tax year 2020 or 2025 as a result of taking into account the deduction pursuant to this section, the estimated tax interest resulting from such underpayment, upon application, shall be waived.
(c) For the purposes of this section, the term “net deferred tax liability” shall mean the net increase, if any, in deferred tax liabilities minus the net increase, if any, in deferred tax assets of the combined group, as computed in accordance with generally accepted accounting principles.
D.C. Code § 47-2513 — DC Code / Title 47 / Chapter 25 / § 47-2513
§ 47-2513. Rules and regulations.
Status: in_force

The Mayor of the District of Columbia is authorized to promulgate rules and regulations to carry out the provisions of this chapter.
D.C. Code § 47-2017 — DC Code / Title 47 / Chapter 20 / § 47-2017
§ 47-2017. Annual returns.
Status: in_force

On or before 30 days after the end of the tax year of each vendor required to pay to the Collector the tax imposed by the provisions of this chapter, such vendor shall make an annual return for such tax year in such form as may be required by the Mayor. The Mayor for good cause shown may on the written application of a vendor extend the time for making any return required by this section.
D.C. Code § 47-1527 — DC Code / Title 47 / Chapter 15 / § 47-1527
§ 47-1527. Failure to file or fraudulent return; collection and enforcement.
Status: in_force

(a) If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources.
(b) A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.
D.C. Code § 47-168 — DC Code / Title 47 / Chapter 1A / § 47-168
§ 47-168. Claim for refund.
Status: repealed

Repealed.
D.C. Code § 47-2506 — DC Code / Title 47 / Chapter 25 / § 47-2506
§ 47-2506. Payment of tax by private banks and note brokers.
Status: in_force

The taxes for said private banks and bankers, and note brokers shall be paid to the Collector of Taxes of the District of Columbia, and shall date from the first day of July in each year and expire on the 30th day of June following. Said taxes shall date from the first day of the month in which the liability begins, and payment shall be made for a proportionate amount.
D.C. Code § 47-2214 — DC Code / Title 47 / Chapter 22 / § 47-2214
§ 47-2214. Application of chapter.
Status: in_force

The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.
D.C. Code § 47-4105 — DC Code / Title 47 / Chapter 41 / § 47-4105
§ 47-4105. Fraudulent withholding information or failure to supply information to employer.
Status: in_force

A person required under this title, or under regulations made under authority thereof, to furnish withholding information or supply information to an employer, who willfully furnishes false or fraudulent withholding information or other information, or willfully fails to furnish withholding information or other information to an employer in the manner and at the time prescribed under this title, or under regulations made under authority thereof, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned not more than 180 days, or both, together with costs of prosecution. All prosecutions under this section 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.
D.C. Code § 47-1248 — DC Code / Title 47 / Chapter 12B / § 47-1248
§ 47-1248. Periods of limitation on audit and collection.
Status: repealed

Repealed.
D.C. Code § 47-1099.15 — DC Code / Title 47 / Chapter 10 / § 47-1099.15
§ 47-1099.15. Food & Friends, Inc.; Lot 0005, Square 3766.
Status: in_force

*NOTE: This section was created by emergency legislation that will expire on September 25, 2026.*
(a) The real property, and any improvements on the property, located at 219 Riggs Road, NE, known for tax and assessment purposes as Lot 0005, Square 3766 ("Property"), shall be exempt from the tax imposed by Chapter 8 of this title ; provided, that the Property is owned by Food & Friends, Inc; and provided further, that Food & Friends, Inc., or any lessee of the Property, continues to use the Property to provide charitable food distribution or related services.
(b) This exemption, based on the square footage of the site, shall apply to 97% of the land, leaving 3% of the land in a taxable status.
(c) The tax exemption provided pursuant to this section shall be in addition to and not in lieu of any other tax relief or assistance from any other source applicable to Food & Friends, Inc.
D.C. Code § 47-1069 — DC Code / Title 47 / Chapter 10 / § 47-1069
§ 47-1069. American Psychological Association, lot 146, square 677.
Status: in_force

The real estate described for assessment and taxation purposes as lot 146, square 677, in the District of Columbia, and the buildings located thereon, owned by APA 750 LLC, a wholly-owned subsidiary of the American Psychological Association, a District of Columbia nonprofit corporation, is hereby exempt from taxation for that portion of property owned by APA 750 LLC and occupied and used by the American Psychological Association to the extent that the property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of §§ 47-1007 and 47-1009 .
D.C. Code § 47-2715 — DC Code / Title 47 / Chapter 27 / § 47-2715
§ 47-2715. Glenn Dale Hospital rates.
Status: in_force

The per diem rate to be charged patients for medical care and service at Glenn Dale Hospital shall be $75.50.
D.C. Code § 47-2851.06 — DC Code / Title 47 / Chapter 28 / § 47-2851.06
§ 47-2851.06. Public information.
Status: in_force

(a) The Department shall compile information regarding the regulatory programs associated with each business regulated under this subchapter and provide the information to a person requesting it.
(b) Notwithstanding any other provision of District law, information submitted to the Department under this subchapter shall not be made available to the public; except, that a person may be furnished with such information for one registrant based upon the submission of either the name or address of the registrant; except also, that the person shall be limited to one request per day.
(c) Federal Employer Identification numbers and social security numbers shall not be released to the public, except as requested by a law enforcement agency or directed by a court order.
D.C. Code § 47-3909 — DC Code / Title 47 / Chapter 39 / § 47-3909
§ 47-3909. Compromises.
Status: repealed

Repealed.
D.C. Code § 47-5105 — DC Code / Title 47 / Chapter 51 / § 47-5105
§ 47-5105. Reporting of health insurance coverage.
Status: in_force

(a) An applicable entity that provides minimum essential coverage to an individual during a calendar year shall submit a return at a time determined by the Chief Financial Officer, which shall include the information contained in a return described in section 6055 of the Internal Revenue Code of 1986 (26 U.S.C. § 6055) and its implementing regulations, as that section and implementing regulations were in effect on December 15, 2017, and any such information required by the Chief Financial Officer.
(b) (1) Except as provided in paragraph (2) of this subsection, an applicable entity required to submit a return pursuant to subsection (a) of this section shall furnish to each individual whose name is required to be on the return a written statement showing the:
    (A) Name and address of the entity required to make the return;
    (B) The phone number of the information contact for such applicable entity or their delegee; and
    (C) Information required regarding the individual.
  (2) The requirements of this subsection may be satisfied by a written statement provided to an individual that is consistent with the requirements of section 6055 of the Internal Revenue Code of 1986 (26 U.S.C. § 6055) and its implementing regulations, as that section and implementing regulations were in effect on December 15, 2017.
(c) (1) In the case of coverage provided by an entity that is a governmental unit or an agency or instrumentality of a governmental unit, the officer or employee who enters into the agreement to provide such coverage shall be responsible for the returns required by this section.
  (2) An entity may contract with a third-party service provider, including an insurance carrier, to provide the returns required by this section.
D.C. Code § 47-2701 — DC Code / Title 47 / Chapter 27 / § 47-2701
§ 47-2701. Permit required.
Status: in_force

(a) Excepting sales made under authority of law, it shall be unlawful in the District of Columbia for any person, firm, or corporation, either for himself or itself, or for another, or for any firm, or corporation to sell or offer at public auction any stock or stocks of merchandise, in whole or in part, without first obtaining from the Mayor of the District of Columbia a written or printed permit so to do; and the Mayor shall not issue a permit for any such sale or sales until he is satisfied that neither fraud nor deception of any kind is contemplated or will be practiced, and that neither the sale, the reasons therefor nor the goods to be sold have not already been or will not thereafter be fraudulently or falsely advertised or in any wise whatsoever misrepresented.
(b) Any license issued pursuant to this subchapter shall be issued as an Inspected Sales and Services 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 § 47-895.06 — DC Code / Title 47 / Chapter 8 / § 47-895.06
§ 47-895.06. Application of Special Assessment.
Status: in_force

The Chief Financial Officer shall deposit the special assessment revenues collected under this subchapter in the Southwest Waterfront Fund.
D.C. Code § 47-2853.81 — DC Code / Title 47 / Chapter 28 / § 47-2853.81
§ 47-2853.81. Scope of practice for cosmetologists.
Status: in_force

For the purposes of this part, the term “practice of cosmetology” means providing or offering to the general public for a fee any of the following services solely for cosmetic purposes: bleaching, braiding, coloring, curling, cutting, dressing, eyebrow arching, the use of devices or chemicals to straighten, curl, or wave hair, shampooing, singeing, styling, weaving, or similar work performed upon the face, hair, hairpiece, or wig of a person; electrolysis; esthetics; and manicuring. The practice of cosmetology shall not include shaving or trimming the beard or moustache of a person.
D.C. Code § 47-1812.15 — DC Code / Title 47 / Chapter 18 / § 47-1812.15
§ 47-1812.15. “Person” defined.
Status: repealed

Repealed.
D.C. Code § 47-2855.03 — DC Code / Title 47 / Chapter 28 / § 47-2855.03
§ 47-2855.03. Changes in registration; filing amendment.
Status: in_force

(a) An executed amendment to a registration shall be filed with the Department when a change occurs in any of the following:
  (1) The true and real name of a person conducting a business with a trade name registered under this subchapter;
  (2) The mailing address set forth on the trade name application or on a subsequently filed amendment; or
  (3) The registered agent’s information set forth on the application.
(b) A notice of cancellation shall be filed with the Department when use of a trade name is discontinued.
(c) A notice of cancellation, together with a new registration, shall be filed before conducting or transacting any business when:
  (1) An addition, deletion, or any change of person or persons conducting business under the registered trade name occurs; or
  (2) There is a change in the wording or spelling of the trade name.
(d) No person carrying on, conducting, or transacting business under any trade name shall be entitled to maintain any suit in any of the courts of the District of Columbia until the person has properly completed the registration as provided for in this section.
(e) Failure to complete this registration shall not impair the validity of any contract or act of such person or persons and shall not prevent such person or persons from defending any suit in any court of the District.
D.C. Code § 47-903 — DC Code / Title 47 / Chapter 9 / § 47-903
§ 47-903. Imposition of tax; rate; returns; liability for tax.
Status: in_force

(a) (1) There is imposed on the transferor for each transfer at the time the deed is submitted to the Mayor for recordation a tax at the rate of 1.1% of the consideration paid for the transfer; provided, that:
    (A) If the interest in real property transferred is a lease or ground rent for a term (including renewals) that is at least 30 years, the transfer tax will be computed using the value determined in accordance with paragraphs (2) or (3) of this subsection; and
    (B) If there is no consideration for a transfer or the consideration is nominal, the rate shall be applied to the fair market value of the real property covered by the interest transferred as determined by the Mayor.
  (2) If there is a lease or ground rent for a term (including renewals) that is at least 30 years, the transfer tax shall be based upon the average annual rent over the term of the lease, including renewals, capitalized at a rate of 10%, plus any additional actual consideration payable; provided, that the amount to which the rate is applied shall not exceed the fair market value of the real property covered by the interest transferred.
  (3) If the average annual rent of the lease or ground rent for a term (including renewals) that is at least 30 years cannot be determined, the transfer tax will be based on the greater of:
    (A) One hundred and five percent of the minimum average annual rent ascertainable from the terms of the lease, capitalized at a rate of 10%, plus any additional consideration payable; or
    (B) One hundred and fifty percent of the assessed value of the property covered by the interest transferred.
(a-1) Repealed.
(a-2) Repealed.
(a-3) Repealed.
(a-4) Beginning October 1, 2006, except for residential properties transferred for a consideration less than $400,000, an additional tax of .35% is imposed upon a deed that is subject to the tax under subsection (a)(1) or (3) of this section. Of the funds collected under this subsection, 15% shall be Deposited in § 42-2802 and the remainder shall be deposited in the General Fund of the District of Columbia.
(a-5) [Repealed].
(a-6) Expired.
(b) (1) Each such deed shall be accompanied by a return in such form as the Mayor may prescribe, executed by all parties to the deed, setting forth the consideration for the deed or debt secured by the deed, and such other information as the Mayor may require.
  (2) The return shall be an integral part of the deed when prescribed and as required by regulation.
  (3) The return shall not be confidential or subject to the provisions of §§ 47-1805.04 and 47-4406 , unless otherwise provided by regulation.
(c) The transferor in a transfer shall have responsibility for payment of the taxes imposed by this section; provided, however, that if the transferor should fail to make payment the transferee shall be jointly and severally liable with the transferor for payment of said taxes. Notwithstanding the foregoing, the United States or the District governments shall not be jointly and severally liable with the transferor.
(d) The deed and accompanying return shall be due as prescribed in § 47-1431(a) for the recordation of a deed; provided, that if the deed and return are submitted to the Recorder of Deeds before the due date, the return shall be due and taxes shall be due and owing at the time of submission.
(e) Notwithstanding any other provision of this title, the denial of an exemption applied for under authority of § 47-902 shall be subject to the same notice and appeal provisions and procedures as set forth under § 47-1009 relating to the denial of a real property tax exemption applied for under authority of § 47-1002 .
(f) Funds collected under this section shall be deposited pursuant to § 47-919 .
D.C. Code § 47-1530 — DC Code / Title 47 / Chapter 15 / § 47-1530
§ 47-1530. Personal debt liability; priority; collection; “person” defined.
Status: repealed

Repealed.
D.C. Code § 47-340.14 — DC Code / Title 47 / Chapter 3 / § 47-340.14
§ 47-340.14. Expiration.
Status: in_force

If any series of bonds is not issued, sold, and delivered to the original purchaser within 3 years of the date of Council approval of a project pursuant to § 47-340.03 , the authorization provided in this subchapter with respect to the issuance, sale, and delivery of such series of bonds shall expire.
D.C. Code § 47-1275 — DC Code / Title 47 / Chapter 12D / § 47-1275
§ 47-1275. Confidentiality; audit; determination of assessment.
Status: in_force

(a) Unless otherwise provided by law or necessary to carry out the provisions of this chapter, proprietary information submitted by an ICF-IDD [ICF-IID] or DD waiver provider under this chapter is confidential and shall not be disclosed.
(b) The Mayor may audit the information required to be reported by an ICF-IDD [ICF-IID] or DD waiver provider under this chapter, or any rules issued pursuant to § 47-1277 , and may use the audited information to determine, or redetermine, the amount of an assessment due under this chapter.
(c) (1) The Mayor may summon any person to appear to give testimony or answer interrogatories, or to produce books, records, or other information relating to matters subject to an audit.
  (2) The summons shall be served by a member of the Metropolitan Police Department or by registered mail or certified mail addressed to the person at the last known dwelling place or principal place of business.
  (3) A verified return by the person serving the summons, or, in the case of service by registered or certified mail, the return post office receipt signed by the person served shall be proof of service.
(d) The Mayor may report a person who, having been served pursuant to subsection (c) of this section, neglects or refuses to obey the summons, to the Superior Court of the District of Columbia. The Superior Court may compel obedience to the summons to the same extent as witnesses may be compelled to obey subpoenas of the Superior Court.
D.C. Code § 47-2853.117 — DC Code / Title 47 / Chapter 28 / § 47-2853.117
§ 47-2853.117. Eligibility requirements.
Status: in_force

An applicant for a license as a landscape architect shall establish to the satisfaction of the Board of Architecture, Interior Design, and Landscape Architecture that the applicant:
(1) [Repealed].
(2) Is a graduate of a degree program in landscape architecture accredited by an accrediting institution, as prescribed by rule, or has completed an education program in landscape architecture, as prescribed by rule, that is the equivalent of an accredited landscape architectural degree program; and
(3) (A) Has passed examination on the practice of landscape architecture, as prescribed by rule;
  (B) Meets any other requirements prescribed by rule that demonstrate to the Board that the applicant has the proper training, experience, knowledge, and qualification to practice landscape architecture; or
  (C) Meets the requirement of subsection (1) of this section and holds a valid license to practice landscape architecture issued by another state or territory of the United States if the Board determines the criteria for issuance of such license are substantially identical to the licensure criteria prescribed by the District of Columbia in this act [this part] or rules pursuant to this act [this part] at time of application.
D.C. Code § 47-395.03 — DC Code / Title 47 / Chapter 3 / § 47-395.03
§ 47-395.03. Implementation of plans.
Status: repealed

Repealed.
D.C. Code § 47-4604 — DC Code / Title 47 / Chapter 46 / § 47-4604
§ 47-4604. Lot 878, square 456 personal property tax and sales tax exemption.
Status: in_force

(a) The personal property of any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 15 of this title to the same extent as if the personal property was owned by the legitimate theater company.
(b) Sales to any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 20 of this title to the same extent as if the sale was made to the legitimate theater company.
D.C. Code § 47-365 — DC Code / Title 47 / Chapter 3 / § 47-365
§ 47-365. Reprogrammings of appropriated funds.
Status: in_force

(a) Funds appropriated pursuant to an appropriations act that remain available for obligation or expenditure, or provided from any accounts in the Treasury of the United States derived by the collection of fees available to the agencies funded in an appropriations act, shall be available for obligation or expenditure for an agency through a reprogramming of funds which:
  (1) Creates new programs;
  (2) Eliminates a program, project, or responsibility center;
  (3) Establishes or changes allocations specifically denied, limited, or increased by Congress;
  (4) Increases funds or personnel by any means for any program, project, or responsibility center for which funds have been denied or restricted;
  (5) Reestablishes through reprogramming any program or project previously deferred through reprogramming;
  (6) Augments existing programs, projects, or responsibility centers through a reprogramming of funds in excess of $3 million or 10%, whichever is less; or
  (7) Increases by 20% or more personnel assigned to a specific program, project or responsibility center.
(b) Such funds shall be available for obligation or expenditure for an agency through a reprogramming of funds as described in subsection (a) of this section; provided, that the appropriations committees of both the Senate and House of Representatives are notified in writing 30 days in advance of any reprogramming as set forth in this section.
D.C. Code § 47-2853.46 — DC Code / Title 47 / Chapter 28 / § 47-2853.46
§ 47-2853.46. Offices; annual registration.
Status: repealed

Repealed.
D.C. Code § 47-1276 — DC Code / Title 47 / Chapter 12D / § 47-1276
§ 47-1276. Appeals.
Status: in_force

(a) An ICF-IDD may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1277 , by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:
  (1) An annual assessment under § 47-1273 ;
  (2) A determination or redetermination of an assessment based on an audit of information under § 47-1275 ; or
  (3) An imposition of interest or administrative penalties under § 47-1274 .
(b) The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; § 2-501 et seq.), and pursuant to the rules of the Office of Administrative Hearings.
(c) Before filing an appeal pursuant to subsection (a) of this section, the ICF-IDD shall pay the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.
D.C. Code § 47-3922 — DC Code / Title 47 / Chapter 39 / § 47-3922
§ 47-3922. Special rules for mobile telecommunications services.
Status: in_force

(a) Mobile telecommunications service provided to a customer and billed by or for the customer’s home service provider shall be deemed to be provided by the home service provider at the customer’s place of primary use. Subject to the exceptions in 4 U.S.C. §§ 116(b) and (c), charges for mobile telecommunications service shall be subject to the tax imposed by this chapter if the customer’s place of primary use is within the District, regardless of where the mobile telecommunications services originate, terminate, or pass through. No charges for mobile telecommunications service shall be taxable under this chapter if the customer’s place of primary use is outside the District.
(b) If otherwise taxable and nontaxable charges for mobile telecommunications service are aggregated, the charges for nontaxable mobile telecommunications service shall be subject to taxation unless the home service provider can reasonably identify charges not subject to taxation from its books and records that are kept in the regular course of business. A customer shall not rely upon the nontaxability of charges for mobile telecommunications services unless the customer’s home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving written notice from the customer in the form required by the provider, to provide verifiable data based upon the home service provider’s books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.
(c) The Mayor may provide, or designate a database provider to provide, a home service provider with an electronic database that meets the requirements of 4 U.S.C. § 119. If a database is provided and maintained in accordance with 4 U.S.C. §§ 119 and 121, a home service provider shall be held harmless from any tax, charge, or fee liability for errors or omissions due solely to reliance on the data contained in the database. If no electronic database is provided by the Mayor or a designated database provider, a home service provider may use an enhanced zip code to assign each street address to a specific taxing jurisdiction and, if employed and maintained in accordance with 4 U.S.C. §§ 120 and 121, the home service provider shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction.
(d) (1) A home service provider shall obtain and maintain a customer’s place of primary use. Subject to 4 U.S.C. § 121, if the home service provider’s reliance on information provided by its customer is in good faith, the home service provider:
    (A) May rely on the applicable residential or business street address provided by the home service provider’s customer; and
    (B) Shall not be liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge.
  (2) The Mayor may correct the place of primary use or correct the assignment of a taxing jurisdiction by a home service provider in accordance with 4 U.S.C.S. 121.
  (3) Except as provided in paragraphs (1) and (2) of this subsection, a home service provider may treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on or before July 28, 2002, as that customer’s place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdiction to which taxes, charges, or fees on charges for mobile telecommunications service should be remitted.
(e) If a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a bill under the provisions of this section is erroneous, the customer shall notify the home service provider in writing. The customer shall include in this written notification the street address for the customer’s place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request. Within 60 days of receiving a notice under this section, the home service provider shall review its records to determine the customer’s taxing jurisdiction. If this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period not to exceed 2 years. If this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer. The procedures in this subsection shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes, charges, or fees erroneously collected by the home service provider, and no cause of action based upon a dispute arising from such taxes, charges, or fees shall accrue until a customer has exhausted the remedies set forth in this subsection.
(f) The Mayor shall issue regulations to implement the provisions of this section and § 47-3902(b) . The proposed rules shall be submitted to the Council for a 90-day review period, excluding Saturdays, Sundays, legal holidays, and days of Council recess. If the Council does not approve or disapprove the proposed rules, in whole or in part, by resolution within the 90-day review period, the proposed rules shall be deemed approved.
D.C. Code § 47-383 — DC Code / Title 47 / Chapter 3 / § 47-383
§ 47-383. Grant application procedure.
Status: in_force

(a) All grant applications shall be prepared in the name of the government of the District of Columbia. Any agency, other than those referred to in subsection (b) of this section, which desires to receive grant funds or submit a state plan shall request approval by the Mayor subject to regulations issued by the Mayor in accordance with the provisions of § 2-505 .
(b) The Trustees of the University of the District of Columbia, the Board of Education, and the D.C. General Hospital Commission shall submit to the Mayor two copies of the application and completed approval form, as an advisory notice, concurrent with submitting the application and completed approval form to a grant-making agency in accordance with rules and regulations issued pursuant to subsection (c) of this section.
(c) Those agencies identified in subsection (b) of this section shall, within 180 days of September 16, 1980, develop rules and regulations for grant applications review and approval consistent with the responsibilities of the governing bodies of those agencies, and such rules and regulations shall be issued in accordance with the provisions of § 2-505 .
D.C. Code § 47-2855.04 — DC Code / Title 47 / Chapter 28 / § 47-2855.04
§ 47-2855.04. Rules; fees.
Status: in_force

(a) The Mayor shall adopt rules as necessary to administer this subchapter. The rules may include the specifying of forms and the setting of fees for trade name registrations, amendments, searches, renewals, and copies of registration documents.
(b) Fees set pursuant to subsection (a) of this section shall not exceed the actual cost of administering this title [subchapter]; provided, that
  (1) For expedited same-day service, there shall be a fee of $100 in addition to other fees required by statute or rule;
  (2) For expedited 3-day service, there shall be a fee of $50 in addition to other fees required by statute or rule.
D.C. Code § 47-2003 — DC Code / Title 47 / Chapter 20 / § 47-2003
§ 47-2003. Reimbursement of vendor for tax.
Status: in_force

(a) Reimbursement for the tax imposed upon the vendor shall be collected by the vendor from the purchaser on all sales the gross receipts from which are subject to the tax imposed by this chapter so far as it can be done. It shall be the duty of each purchaser in the District to reimburse the vendor, as provided in § 47-2004 , for the tax imposed by this chapter. Such reimbursement of tax shall be a debt from the purchaser to the vendor and shall be recoverable at law in the same manner as other debts.
(b) In the event that the vendor shall collect a tax in excess of the reimbursement schedule rates provided for in this chapter, such excess shall be refunded to the purchaser, or in lieu thereof, shall become a debt to the District in the same manner as taxes due and payable under this chapter.
D.C. Code § 47-2853.154 — DC Code / Title 47 / Chapter 28 / § 47-2853.154
§ 47-2853.154. Appraisal Education Fund.
Status: in_force

(a) There is established as a special fund the Appraisal Education Fund ("Fund"), which shall be administered by the Mayor in accordance with subsection (b) of this section.
(a-1) The following revenue shall be deposited in the Fund:
  (1) All funds obtained from the appraisal education fund fee established by the Mayor; and
  (2) Civil penalties imposed by the Board or the Office of Administrative Hearings pursuant to this part .
(b) (1) The funds deposited in the Fund shall be used by the Board for the purpose of raising the standards of practice and the competency of licensees by:
    (A) Promoting the advancement of education and research for the benefit of any licensee under this part;
    (B) Underwriting educational seminars, workshops, and any other similar form of educational project for the benefit of any licensee under this part; and
    (C) Contracting for particular education or other projects intended to further the purposes of this part.
  (2) The funds deposited in the Fund shall also be used by the Board to defray the expenses to discharge the administrative and regulatory duties as prescribed by this part.
(c) The Board may establish minimum and maximum balances for the Fund, procedures for continuing and discontinuing assessing licensees, and rules for the implementation and operation of the Fund.
(d) If a licensee fails to pay the appraisal education fee within the time prescribed by rule, his or her license shall be automatically suspended. The Board shall send a notice of the suspension, by certified mail, to the address of record within 5 days after the suspension. The license shall be restored only upon the actual receipt by the Mayor of the delinquent fee.
(e) (1) 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.
  (2) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.
D.C. Code § 47-824 — DC Code / Title 47 / Chapter 8 / § 47-824
§ 47-824. Assessments — Notice to taxpayer; contents.
Status: in_force

(a) Except as provided in subsection (b) of this section, beginning as soon as possible after January 1, but no later than March 1, each owner of real property shall be notified of the assessment of his or her property for the next real property tax year. The notice, or the statement accompanying the notice, shall include:
  (1) The address, lot, square, use, and class of the real property;
  (2) The assessed value of the land and improvements (shown separately and in total) of the property for the next real property tax year and such amounts for the current real property tax year;
  (3) The amount and percentage of change in assessed value for the next real property tax year over the current real property tax year;
  (4) An indication of the reason for such change in assessment;
  (5) A statement of appeal procedures pursuant to § 47-825.01(f) [repealed];
  (6) The citation to the regulations or orders under which the property was assessed;
  (7) The location of the assessment roll and sale ratio studies referred to in §§ 47-823 and 47-825.01(h) [repealed] and the hours during which the information is available; and
  (8) An explanation of all special benefits, incentives, limitations, or credits which relate to real property taxes as a result of this or any other act. Included in said explanation shall be an easily understood description of the Property Tax Deferral Program, the property tax credit, the homestead deduction, and the incentives for the preservation of historic properties. Each description shall include, but not be limited to, application procedures and qualifying requirements. The title of each property tax relief program shall be capitalized, underlined, and printed in bold type.
(b) (1) Beginning with real property assessments for Tax Year 1999 and for each real property tax year thereafter, each owner of real property shall be notified of a proposed change in the assessed value or classification (subject to § 47-813(d-1)(4A) and (4B) ) of the owner's real property for the next real property tax year by March 1.
  (2) [Repealed].
  (3) The notice required pursuant to this subsection shall include the following information:
    (A) The address, lot, square, and the classification of the real property;
    (B) The current assessed value of the real property;
    (C) The proposed assessed value;
    (D) Except when revalued under § 47-820(b-2) , the phased-in assessed value if the proposed assessed value is higher than the prior tax year’s assessed value;
    (E) Repealed;
    (F) A statement explaining the right of administrative appeal procedures pursuant to §47-825.01a(d)(1) ;
    (G) Repealed;
    (H) Repealed;
    (I) Unless published on the Internet or made available in writing to anyone who requests it from the Office of Tax and Revenue, an explanation of all special benefits, incentives, or deductions which relate to real property taxes; and
    (J) For properties receiving the homestead deduction:
      (i) The current tax year’s taxable assessment (determined by taking into account the owner-occupant residential tax credit under § 47-864 ); and
      (ii) The estimate of the proposed taxable assessment for the tax year (determined by taking into account an estimate of the owner-occupant residential tax credit under § 47-864 by using the amount of the current tax year’s homestead deduction in lieu of the amount of the proposed tax year’s homestead deduction).
  (4) Notwithstanding any other law, the Mayor may notify an owner of real property of a proposed change in the assessed value or classification (subject to § 47-813(d-1)(4A) and (4B) ) of the owner’s real property by May 1 if a delay occurs for cause, as determined by the Mayor. If a delay for cause occurs, the Mayor shall notify the owner of the delay within a reasonable period of time from discovery of the cause. If a delayed notice of proposed change in the assessed value or classification (subject to § 47-813(d-1)(4A) and (4B) ) is issued under this paragraph, a petition for administrative review in accordance with § 47-825.01a(d)(1) may be filed within 30 days after the date the delayed notice is mailed in lieu of April 1.
(c) In addition to the information required in subsections (a) and (b) of this section, beginning with real property assessments for tax year 2013 and for each real property tax year thereafter, each owner of real property with a historic landmark designation and each owner of real property located within a historic district shall be provided, in accordance with [ § 6-1109.04 ], information on the current law and regulation relating to historic property improvements, including regarding:
  (1) Building permits;
  (2) Consultation with Advisory Neighborhood Commissions;
  (3) Review by the Commission of Fine Arts; and
  (4) Any other information that the Mayor determines would be helpful to owners of historic properties.
(d) This section shall apply only to an annual notice issued by March 1 or May 1, as provided under subsection (a) or (b) of this section, and shall not apply to any notice issued under any other provision of this chapter.
(e) Notwithstanding subsection (b) of this section and for tax year 2025, Class 1 Property shall be re-classified as Class 1A or 1B Property pursuant to § 47-813(c-9) and shall not receive a notice concerning such re-classification.
D.C. Code § 47-2887.07 — DC Code / Title 47 / Chapter 28 / § 47-2887.07
§ 47-2887.07. Temporary registration.
Status: in_force

The Mayor may issue a temporary certificate of registration while an application for registration or renewal of registration is pending.
D.C. Code § 47-395.02 — DC Code / Title 47 / Chapter 3 / § 47-395.02
§ 47-395.02. Procedures for development of plans.
Status: repealed

Repealed.
D.C. Code § 47-3401 — DC Code / Title 47 / Chapter 34 / § 47-3401
§ 47-3401. Transitional provision for short-term advances.
Status: in_force

(a) Transitional short-term advances made before October 1, 1995. — (1) In general. — If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the purpose of assisting the District government in meeting its general expenditures, as authorized by Congress.
  (2) Conditions to making any transitional short-term advance before October 1, 1995. — The Secretary shall make an advance under this subsection if the following conditions are satisfied:
    (A) The Mayor delivers to the Secretary a requisition for an advance under this section;
    (B) As of the date on which the requisitioned advance is to be made, the Authority has not approved a financial plan and budget for the District government as meeting the requirements of the District of Columbia Financial Responsibility and Management Assistance Act of 1995;
    (C) The date on which the requisitioned advance is to be made is not later than September 30, 1995;
    (D) The District government has delivered to the Secretary:
      (i) A schedule setting forth the anticipated timing and amounts of requisitions for advances under this subsection; and
      (ii) Evidence demonstrating to the satisfaction of the Secretary that the District government is effectively unable to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms to meet the District government’s financing needs;
    (E) The Secretary determines that there is reasonable assurance of reimbursement for the advance from the amount authorized to be appropriated as the annual Federal payment to the District of Columbia under title V of the District of Columbia Home Rule Act for the fiscal year ending September 30, 1996; and
    (F) Except during the 45-day period beginning on the date of the appointment of the members of the Authority, the Authority makes the findings described in § 47-392.04 .
  (3) Amount of any transitional short-term advance made before October 1, 1995. — (A) In general. — Except as provided in subparagraph (C) of this paragraph, if the conditions described in subparagraph (B) of this paragraph are satisfied, each advance made under this subsection shall be in the amount designated by the Mayor in the Mayor’s requisition for such advance, except that:
      (i) The total amount requisitioned under this subsection during the 30-day period which begins on the date of the first requisition made under this subsection may not exceed 331/3% of the fiscal year 1995 limit;
      (ii) The total amount requisitioned under this subsection during the 60-day period which begins on the date of the first requisition made under this subsection may not exceed 662/3% of the fiscal year 1995 limit; and
      (iii) The total amount requisitioned under this subsection after the expiration of the 60-day period which begins on the date of the first requisition made under this subsection may not exceed 100% of the fiscal year 1995 limit.
    (B) Conditions applicable to designated amount. — Subparagraph (A) of this paragraph applies if the Mayor determines that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in paragraph (1) of this subsection, and (except during the 45-day period beginning on the date of the appointment of the members of the Authority) the Authority approves such amount.
    (C) Aggregate maximum amount outstanding. — The sum of the anticipated principal and interest requirements of all advances made under this subsection may not be greater than the fiscal year 1995 limit.
    (D) Fiscal year 1995 limit described. — In this paragraph, the “fiscal year 1995 limit” means the amount authorized to be appropriated to the District of Columbia as the annual federal payment to the District of Columbia under title V of the District of Columbia Home Rule Act for the fiscal year ending September 30, 1996.
  (4) Maturity of any transitional short-term advance made before October 1, 1995. — (A) In general. — Except as provided in subparagraph (B) of this paragraph, each advance made under this subsection shall mature on the date designated by the Mayor in the Mayor’s requisition for such advance.
    (B) Latest permissible maturity date. — Notwithstanding subparagraph (A) of this paragraph, the maturity date for any advance made under this subsection shall not be later than October 1, 1995.
  (5) Interest rate. — Each advance made under this subsection shall bear interest at an annual rate equal to the rate determined by the Secretary at the time that the Secretary makes such advance taking into consideration the prevailing yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the maturity of such advance, plus 1/8 of 1%.
  (6) Deposit of advances. — (A) In general. — Except as provided in subparagraph (B) of this paragraph, each advance made under this subsection for the account of the District government shall be deposited by the Secretary into such account as is designated by the Mayor in the Mayor’s requisition for such advance.
    (B) Exception. — Notwithstanding subparagraph (A) of this paragraph, if (in accordance with § 47-392.04(b)(2) the Authority delivers a letter requesting the Secretary to deposit all advances made under this subsection for the account of the District government in an escrow account held by the Authority, each advance made under this subsection for the account of the District government after the date of such letter shall be deposited by the Secretary into the escrow account specified by the Authority in such letter.
(b) Transitional short-term advances made on or after October 1, 1995, and before February 1, 1996. — (1) In general. — If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the same purpose as advances are made under subsection (a) of this section.
  (2) Terms and conditions. — (A) In general. — Except as provided in subparagraph (B), paragraphs (2), (4), and (5) of section (a) of this section (other than subparagraph (F) of paragraph (2)) shall apply to any advance made under this subsection.
    (B) Exceptions. — (i) New conditions precedent to making advances. — The conditions described in subsection (a)(2) of this section shall apply with respect to making advances on or after October 1, 1995, in the same manner as such conditions apply with respect to making advances before October 1, 1995, except that:
        (I) Subsection (a)(2)(C) of this section (relating to the last day on which advances may be made) shall be applied as if the reference to “September 30, 1995” were a reference to “January 31, 1996”;
        (II) Subsection (a)(2)(E) of this section (relating to the Secretary’s determination of reasonable assurance of reimbursement from the annual federal payment appropriated to the District of Columbia) shall be applied as if the reference to “September 30, 1996” were a reference to “September 30, 1997”;
        (III) The Secretary may not make an advance under this subsection unless all advances made under subsection (a) of this section are fully reimbursed by withholding from the annual federal payment appropriated to the District of Columbia for the fiscal year ending September 30, 1996, under title V of the District of Columbia Home Rule Act, and applying toward reimbursement for such advances an amount equal to the amount needed to fully reimburse the Treasury for such advances; and
        (IV) The Secretary may not make an advance under this subsection unless the Authority has provided the Secretary with the prior certification described in § 47-392.4(a)(1) [now § 47-392.04 ].
      (ii) New latest permissible maturity date. — The provisions of subsection (a)(4) of this section shall apply with respect to the maturity of advances made after October 1, 1995, in the same manner as such provisions apply with respect to the maturity of advances made before October 1, 1995, except that subparagraph (B) of such subsection (relating to the latest permissible maturity date) shall apply as if the reference to “October 1, 1995” were a reference to “October 1, 1996”.
    (C) New maximum amount outstanding. — (i) In general. — Except as provided in sub-subparagraph (iii) of this subparagraph, if the conditions described in sub-subparagraph (ii) of this subparagraph are satisfied, each advance made under this subsection shall be in the amount designated by the Mayor in the Mayor’s requisition for such advance.
      (ii) Conditions applicable to designated amount. — Sub-subparagraph (i) of this subparagraph applies if the Mayor determines that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in paragraph (1) of this subsection, and the Authority approves such amount.
      (iii) Aggregate maximum amount outstanding. — The sum of the anticipated principal and interest requirements of all advances made under this paragraph may not be greater than 60% of the fiscal year 1996 limit.
    (D) Deposit of advances. — As provided in § 47-392.04(b) , each advance made under this subsection for the account of the District shall be deposited by the Secretary into an escrow account held by the Authority.
    (E) Fiscal Year 1996 limit described. — In this paragraph, the term “Fiscal Year 1996 limit” means the amount authorized to be appropriated to the District of Columbia as the annual Federal payment to the District of Columbia under title V of the District of Columbia Home Rule Act for the fiscal year ending September 30, 1997.
(c) Transitional short-term advances made on or after February 1, 1996, and before October 1, 1996. — (1) In general. — If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the same purpose as advances are made under subsection (a) of this section.
  (2) Terms and conditions. — (A) In general. — Except as provided in subparagraph (B) of this paragraph, subsection (b)(2) of this section shall apply to any advance made under this subsection.
    (B) Exceptions. — The conditions applicable under subsection (b)(2) of this section (other than paragraph (2)(B) of subsection (a)) shall apply with respect to making advances on or after February 1, 1996, and before October 1, 1996, in the same manner as such conditions apply to making advances under such subsection, except that:
      (i) In applying subparagraph (C) of subsection (a)(2) (as described in subsection (b)(2)(B)(i)(I)), the reference to “September 30, 1995” shall be deemed to be a reference to “September 30, 1996”;
      (ii) Subparagraph (C)(iii) of subsection (b)(2) shall apply as if the reference to “60%” were a reference to “40%”; and
      (iii) No advance may be made unless the Secretary has been provided the certifications and information described in § 47-3401.02(b)(3) through (6).
(d) Transitional short-term advances made on or after October 1, 1996, and before October 1, 1997. — (1) In general. — If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the same purpose as advances are made under subsection (a) of this section.
  (2) Terms and conditions. — (A) In general. — Except as provided in subparagraph (B) of this paragraph, paragraphs (2), (4), and (5) of subsection (a) of this section (other than subparagraphs (B) and (F) of paragraph (2)) shall apply to any advance made under this subsection.
    (B) Exceptions. — (i) New conditions precedent to making advances. — The conditions described in subsection (a)(2) of this section shall apply with respect to making advances on or after October 1, 1996, and before October 1, 1997, in the same manner as such conditions apply with respect to making advances before October 1, 1995, except that:
        (I) Subparagraph (C) of this paragraph (relating to the last day on which advances may be made) shall be applied as if the reference to “September 30, 1995” were a reference to “September 30, 1997”;
        (II) Subparagraph (E) of this paragraph (relating to the Secretary’s determination of reasonable assurance of reimbursement from the annual federal payment appropriated to the District of Columbia) shall be applied as if the reference to “September 30, 1996” were a reference to “September 30, 1998”;
        (III) The Secretary may not make an advance under this subsection unless all advances made under subsections (b) and (c) of this section are fully reimbursed by withholding from the annual federal payment appropriated to the District of Columbia for the fiscal year ending September 30, 1997, under title V of the District of Columbia Home Rule Act, and applying toward reimbursement for such advances an amount equal to the amount needed to fully reimburse the Treasury for such advances; and
        (IV) The Secretary may not make an advance under this subsection unless the Secretary has been provided the certifications and information described in § 47-3401.02(b)(3) through (6).
      (ii) New latest permissible maturity date. — The provisions of subsection (a)(4) of this section shall apply with respect to the maturity of advances made under this subsection, in the same manner as such provisions apply with respect to the maturity of advances made before October 1, 1995, except that subparagraph (B) of such subsection (relating to the latest permissible maturity date) shall apply as if the reference to “October 1, 1995” were a reference to “October 1, 1997”.
    (C) New maximum amount outstanding. — (i) In general. — Except as provided in sub-subparagraph (iii) of this subparagraph, if the conditions described in sub-subparagraph (ii) of this subparagraph are satisfied, each advance made under this subsection shall be in the amount designated by the Mayor in the Mayor’s requisition for such advance.
      (ii) Conditions applicable to designated amount. — Sub-subparagraph (i) of this subparagraph applies if the Mayor determines that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in paragraph (1) of this subsection, and the Authority approves such amount.
      (iii) Aggregate maximum amount outstanding. — The sum of the anticipated principal and interest requirements of all advances made under this paragraph may not be greater than 100% of the fiscal year 1997 limit.
      (iv) Fiscal Year 1997 limit described. — In this subparagraph, the term “Fiscal Year 1997 limit” means the amount authorized to be appropriated to the District of Columbia as the annual Federal payment to the District of Columbia under title V of the District of Columbia Home Rule Act for the fiscal year ending September 30, 1998.
    (D) Deposit of advances. — As provided in § 47-392.04(b) , each advance made under this subsection for the account of the District shall be deposited by the Secretary into an escrow account held by the Authority.
D.C. Code § 47-335.02 — DC Code / Title 47 / Chapter 3 / § 47-335.02
§ 47-335.02. Borrowing limitation.
Status: in_force

(a) The Council shall not approve proposed District Bonds if the applicable annual Debt Service on the proposed District Bonds would cause the Debt Service on all District Bonds in the fiscal year in which the proposed District Bonds are issued, or in any of the 5 succeeding fiscal years, to exceed 12% of Total Expenditures in any applicable fiscal year, as contained in the most recently enacted District Budget and Financial Plan.
(b) Obligations incurred pursuant to the authority contained in subchapter II of Chapter 3 of Title 3 , obligations incurred by the agencies transferred or established by sections 201 or 202 of the Home Rule Act [ § 1-202.01 or § 1-202.02 ], whether incurred before or after such transfer or establishment, and obligations incurred pursuant to District Bonds issued prior to October 1, 1996, for the financing of Department of Public Works, Water and Sewer Utility Administration capital projects shall not be included in determining the aggregate amount of Debt Service on all outstanding District Bonds subject to the 12% limitation specified in subsection (a) of this section.
(c) The 12% limitation specified in subsection (a) of this section shall be calculated by the Office of the Chief Financial Officer as follows:
  (1) Determine the dollar amount equivalent to 12% of the Total Expenditures during the fiscal year for which the proposed District Bonds will be issued and the 5 succeeding fiscal years;
  (2) Determine the actual total amount of Debt Service to be paid during the fiscal year for which the proposed District Bonds will be issued and the 5 succeeding fiscal years for all outstanding District Bonds;
  (3) Determine the amount of Debt Service to be paid during the fiscal year for which the proposed District Bonds will be issued and the 5 succeeding fiscal years; and
  (4) If in any applicable fiscal year the sum of paragraphs (2) and (3) of this subsection exceeds the amount determined under paragraph (1) of this subsection, then the proposed District Bonds or Treasury loan shall not be issued.
D.C. Code § 47-1810.05 — DC Code / Title 47 / Chapter 18 / § 47-1810.05
§ 47-1810.05. Determination of the business income of the combined group.
Status: in_force

(a) The business income of a combined group is determined as follows:
  (1) From the total income of the combined group as determined under paragraph (2) of this subsection and subsection (b) of this section, subtract any income and add any expense or loss, other than the business income, expense, or loss of the combined group.
  (2) Except as otherwise provided, the total income of the combined group is the sum of the income of each member of the combined group determined under federal income tax laws, as adjusted for District purposes, as if the member were not consolidated for federal purposes.
  (3) In the case of any person entitled to the distributive share of a trade or business net income, the Chief Financial Officer shall adopt regulations as necessary to determine the methodology of including the distributive share but provide an exclusion for the portion of the distributive share that is reported by and taxed against any person under the provisions of this chapter to prevent double taxation or double deduction.
(b) The income of each member of the combined group shall be determined as follows:
  (1) For any member incorporated in the United States, or included in a consolidated federal corporate income tax return, the income to be included in the total income of the combined group shall be the taxable income for the corporation after making appropriate adjustments under this chapter.
  (2) For any member not included in paragraph (1) of this subsection, the income to be included in the total income of the combined group shall be determined as follows:
    (A) A profit and loss statement shall be prepared for each foreign branch or corporation in the currency in which the books of account of the branch or corporation are regularly maintained.
    (B) Adjustments shall be made to the profit and loss statement to conform it to the accounting principles generally accepted in the United States for the preparation of such statements, except as modified by regulation.
    (C) Adjustments shall be made to the profit and loss statement to conform it to the tax accounting standards required by this chapter.
    (D) Except as otherwise provided by regulation, the profit and loss statement of each member of the combined group, and the apportionment factors related thereto, whether United States or foreign, shall be translated into the currency in which the parent company maintains its books and records.
    (E) Income apportioned to the District shall be expressed in United States dollars.
  (3) (A) In lieu of the procedures set forth in paragraph (2) of this subsection, and subject to the determination of the Chief Financial Officer that it reasonably approximates income as determined under this chapter, any member not subject to paragraph (1) of this subsection may determine its income on the basis of the consolidated profit and loss statement that includes the member and that is prepared for filing with the Securities and Exchange Commission by related corporations.
    (B) If the member is not required to file with the Securities and Exchange Commission, the Chief Financial Officer may allow the use of the consolidated profit and loss statement prepared for reporting to shareholders and subject to review by an independent auditor.
    (C) If the statements described in subparagraphs (A) or (B) of this paragraph do not reasonably approximate income as determined under this chapter, the Chief Financial Officer may accept those statements with appropriate adjustments to approximate that income.
  (4) (A) All dividends paid by one to another of the members of the combined group shall, to the extent those dividends are paid out of the earnings and profits of the unitary business included in the combined report, in the current or an earlier year, be eliminated from the income of the recipient.
    (B) Except as otherwise provided, this paragraph shall not apply to dividends received from members of the unitary business that are not a part of the combined group. Except when specifically required by the Chief Financial Officer to be included, all dividends paid by an insurance company directly or indirectly to a corporation that is part of a unitary business with the insurance company shall be deducted or eliminated from the income of the recipient of the dividend.
  (5) (A) Except as otherwise provided by regulation, business income from an inter-company transaction between members of the same combined group shall be deferred in a manner similar to 26 CFR § 1.1502-13.
    (B) Upon the occurrence of any of the following events, deferred business income resulting from an inter-company transaction between members of a combined group shall be restored to the income of the seller and shall be apportioned as business income earned immediately before the event:
      (i) The object of a deferred inter-company transaction is:
        (I) Resold by the buyer to an entity that is not a member of the combined group;
        (II) Resold by the buyer to an entity that is a member of the combined group for use outside the unitary business in which the buyer and seller are engaged; or
        (III) Converted by the buyer to a use outside the unitary business in which the buyer and seller are engaged; or
      (ii) The buyer and seller are no longer members of the same combined group, regardless of whether the members remain unitary.
  (6) (A) A charitable expense incurred by a member of a combined group shall, to the extent allowable as a deduction pursuant to section 170 of the Internal Revenue Code of 1986, be subtracted first from the business income of the combined group, subject to the income limitations of that section applied to the entire business income of the group, and any remaining amount shall then be treated as a nonbusiness expense allocable to the member that incurred the expense, subject to the income limitations of that section applied to the nonbusiness income of that specific member.
    (B) Any charitable deduction disallowed under subparagraph (A) of this paragraph, but allowed as a carryover deduction in a subsequent year, shall be treated as originally incurred in the subsequent year by the same member, and the rules set forth in this section shall apply in the subsequent year in determining the allowable deduction in that year.
  (7) Gain or loss from the sale or exchange of capital assets, property described by section 1231(a)(3) of the Internal Revenue Code of 1986, and property subject to an involuntary conversion shall be removed from the total separate net income of each member of a combined group and shall be apportioned and allocated as follows:
    (A) For each class of gain or loss (short-term capital, long-term capital, section 1231 of the Internal Revenue Code of 1986, and involuntary conversions) all members’ business gain and loss for the class shall be combined without netting between classes and each class of net business gain or loss separately apportioned to each member using the member’s apportionment percentage determined under § 47-1810.04 .
    (B) Each taxpayer member shall then net its apportioned business gain or loss for all classes, including any such apportioned business gain and loss from other combined groups, against the taxpayer member’s nonbusiness gain and loss for all classes allocated to the District, using the rules of sections 1222 and 1231 of the Internal Revenue Code of 1986, without regard to any of the taxpayer member’s gains or losses from the sale or exchange of capital assets, section 1231 of the Internal Revenue Code of 1986 property, and involuntary conversions that are nonbusiness items allocated to another state.
    (C) Any resulting District source income or loss, if the loss is not subject to the limitations of section 1211 of the Internal Revenue Code of 1986, of a taxpayer member produced by the application of the preceding subparagraphs shall then be applied to all other District source income or loss of that member.
    (D) Any resulting District source loss of a member that is subject to the limitations of section 1211 of the Internal Revenue Code of 1986 shall be carried over by that member and shall be treated as District source short-term capital loss incurred by that member for the year for which the carryover applies.
  (8) Any expense of one member of the unitary group that is directly or indirectly attributable to the nonbusiness or exempt income of another member of the unitary group shall be allocated to that other member as a corresponding nonbusiness or exempt expense, as appropriate.
D.C. Code § 47-2023 — DC Code / Title 47 / Chapter 20 / § 47-2023
§ 47-2023. Rules and regulations.
Status: in_force

The Mayor may issue rules and regulations to carry out the purposes of this chapter.
D.C. Code § 47-1804.03 — DC Code / Title 47 / Chapter 18 / § 47-1804.03
§ 47-1804.03. Accounting periods — Period for which deductions and credits taken.
Status: in_force

The deductions and credits provided for in this chapter shall be taken for the taxable year in which “paid or accrued” or “paid or incurred”, dependent upon the method of accounting upon the basis of which the net income is computed unless, in order to clearly reflect the income, the deductions or credits should be taken as of a different period. In the case of death of a taxpayer on the cash basis, no amount will be allowed as a deduction which was accrued up to the date of the taxpayer’s death; and on the accrual basis, no amount (except amounts includible in computing a partner’s net income) accrued only by reason of the death of the taxpayer shall be included in computing net income for the period in which falls the date of the taxpayer’s death but such amounts shall be deductible by the estate or other person who paid them or is liable for their payment.
D.C. Code § 47-347 — DC Code / Title 47 / Chapter 3 / § 47-347
§ 47-347. Public disclosure of certain information; required reports by depositories and Mayor.
Status: repealed

Repealed.
D.C. Code § 47-1303.03 — DC Code / Title 47 / Chapter 13 / § 47-1303.03
§ 47-1303.03. Tax deed.
Status: in_force

(a) The Mayor shall issue a deed for the bid off property sold pursuant to § 47-1303.02 to the person whose offer the Mayor accepts.
(b) The deed shall be prima facie evidence of a good and perfect title in fee simple to the bid off property.
D.C. Code § 47-4462 — DC Code / Title 47 / Chapter 44 / § 47-4462
§ 47-4462. Failure to give notice; existence of claim for tax.
Status: in_force

If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists:
(1) The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and
(2) The purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.
D.C. Code § 47-306 — DC Code / Title 47 / Chapter 3 / § 47-306
§ 47-306. Submission and approval of gross planning budget.
Status: in_force

Pursuant to §§ 1-204.48(a)(3) and 1-206.03(c) and (d), the Mayor shall annually, and prior to transmittal of the budget of the District to the President of the United States, submit to the Council a gross planning budget for the District, which shall include, but not be limited to, the amount of estimated revenue by source, including all sources, and the planned obligation of all revenue presented at responsibility center detail. The gross planning budget shall be approved by resolution of the Council.
D.C. Code § 47-839 — DC Code / Title 47 / Chapter 8 / § 47-839
§ 47-839. Reassessment powers and duties of Mayor.
Status: in_force

The Mayor of the District of Columbia is hereby authorized and directed, in all cases where general taxes or assessments for local improvements in the District of Columbia may be quashed, set aside, or declared void by the Superior Court of the District of Columbia, by reason of an imperfect or erroneous description of the lot or parcel of ground against which the same shall have been levied by reason of such tax or assessment not having been authenticated by the proper officer, or of a defective return of service of notice, or for any technical reason other than the right of the public authorities to levy the tax or make the improvement in respect of which the assessment was levied, to reassess the lot or parcel of ground in respect of such general taxes or the improvement mentioned in such defective assessment, with power to collect the same according to existing laws relating to the collection of assessments and taxes; provided, that in cases where such taxes or assessments shall be quashed or declared void by said Court for the reasons hereinbefore stated, the reassessment herein provided for shall be made within 90 days after the judgment or decree of said Court quashing or setting aside such taxes or assessments and any amount theretofore paid upon an assessment which has been declared void shall be credited the owner upon the reassessment made under the provision of this section.
D.C. Code § 47-4660 — DC Code / Title 47 / Chapter 46 / § 47-4660
§ 47-4660. GALA Hispanic Theatre; Lot 79, Square 2837.
Status: in_force

(a) The real property taxes paid with respect to Square 2837, Lot 0079 shall be rebated to Grupo de Artistas Latinoamericanos, G.A.L.A., Inc., also known as the GALA Hispanic Theatre ("GALA"); provided, that:
  (1) GALA is liable under the lease for its proportionate share of the real property tax;
  (2) During the applicable tax year, GALA actually occupies the space in the building in Square 2837, Lot 0079 that it has leased from the lessor
  (3) Except as provided in subsection (e) of this section, GALA applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811 ; and
  (4) The real property tax was paid.
(b) The rebate shall be the amount of the portion of the real property tax that was paid, directly or indirectly, by GALA under its lease with the lessor; provided, that this amount shall not exceed the extent of GALA's proportionate share of the real property tax incurred as reasonably allocated in relation to the net rentable area of the leased space.
(c) The application for the rebate shall include:
  (1) A copy of the lease with lessor;
  (2) A description of the real property's total net rentable area and the portion leased to GALA; and
  (3) Documentation that the real property tax has been paid.
(d) If a proper application has been made, the Chief Financial Officer shall rebate the tax on or before December 31 of the same calendar year in which the tax was paid.
(e) The rebate provided by this section shall be available for tax years beginning after September 30, 2024; except, that GALA may, on or before September 15, 2025, apply for a rebate of its proportionate share of real property tax that it paid with respect to tax year 2024, and, if a proper application has been made and GALA meets the eligibility criteria provided in this section, the Chief Financial Officer shall rebate such amount on or before December 31, 2025.
(f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, or tax credit, or any other type of incentive provided to GALA under any District or federal program.
D.C. Code § 47-842 — DC Code / Title 47 / Chapter 8 / § 47-842
§ 47-842. Historic property tax relief — Assessment of officially designated buildings.
Status: in_force

For certain officially designated historic buildings in the District, the Mayor shall, in addition to assessing at full market value, assess land and improvement on the basis of current use and structures of the buildings, which latter assessment, if it is less than full market value, shall be the basis of tax liability to the District.
D.C. Code § 47-2109 — DC Code / Title 47 / Chapter 21 / § 47-2109
§ 47-2109. Regulations.
Status: in_force

The Council of the District of Columbia is authorized to promulgate regulations to carry out the purposes of this chapter including, without limitation, regulations limiting the period of time a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise may be conducted, subject to extension as authorized by § 47-2105 ; provided, that no such regulation shall be put in effect until after a public hearing has been held thereon.
D.C. Code § 47-2887.06 — DC Code / Title 47 / Chapter 28 / § 47-2887.06
§ 47-2887.06. Suspension, revocation, or refusal to renew registration.
Status: in_force

(a) The Mayor may limit, suspend, revoke, or refuse to renew a registration for conduct that would have justified denial of registration under § 47-2887.05(b) .
(b) The Mayor may limit, deny, suspend, revoke, or refuse to renew a certificate of registration or licensure only after proper notice and an opportunity for a hearing. Chapter 5 of Title 2 applies to this part.
D.C. Code § 47-2853.52 — DC Code / Title 47 / Chapter 28 / § 47-2853.52
§ 47-2853.52. Eligibility requirements.
Status: in_force

An applicant for a license as an asbestos worker shall establish to the satisfaction of the Board of Industrial Trades that the applicant:
(1) Has successfully completed a course of instruction on asbestos abatement that has been approved by the Board; or
(2) Currently holds a valid license in asbestos abatement from the federal government; and
(3) Has provided such additional evidence as the Board or the federal government has determined is necessary for the occupation of asbestos worker.
D.C. Code § 47-1813.02 — DC Code / Title 47 / Chapter 18 / § 47-1813.02
§ 47-1813.02. Additions to tax — Interest on deficiencies.
Status: repealed

Repealed.
D.C. Code § 47-2853.44 — DC Code / Title 47 / Chapter 28 / § 47-2853.44
§ 47-2853.44. Registration of firms of certified public accountants.
Status: in_force

(a) (1) The Board shall register firms of certified public accountants that demonstrate their qualifications in accordance with this section.
  (2) The following entities must register under this section:
    (A) Any firm with an office in the District performing attest services as defined in § 47-2853.41(1) or engaging in the practice of certified public accounting as defined in § 47-2853.41(7) ;
    (B) Any firm with an office in the District that uses the title “CPA” or “CPA firm”; and
    (C) Any firm that does not have an office in the District but performs attest services defined in § 47-2853.41(1) for a client having its home office in the District.
  (3) [Repealed].
  (4) A firm that is not subject to the requirements of paragraph (2) of this subsection may perform other professional services in the practice of certified public accounting in the District and may use the title "CPA" or "CPA firm" without registering under this section, if the firm:
    (A) Performs the services through an individual with practice privileges under § 47-2853.49 ; and
    (B) Is lawfully able to perform the services in the state where the individual with practice privileges has his or her principal place of business.
(b) A firm registering with the Board as a firm of certified public accountants under subsection (a) of this section shall meet the following requirements:
  (1) At least one member shall be a certified public accountant licensed and in good standing in the District or, in the case of a firm required to register under subsection (a)(2)(C) of this section, shall be an individual with practice privileges under § 47-2853.49 ;
  (2) Each member, whose principal place of business is in the District and who performs professional services in the District shall be a certified public accountant licensed and in good standing in the District;
  (3) Repealed;
  (4) Notwithstanding any other provision of law and subject to the provisions of paragraph (5) of this subsection:
    (A) At least a simple majority of the ownership interest and voting rights of all partners, officers, shareholders, members, or managers in the firm of certified public accountants shall be owned by individuals licensed as certified public accountants in the District or in any other state; and
    (B) Partners, officers, shareholders, members, or managers whose principal place of business is in the District and who perform professional services in the District shall be licensed under this part.
  (5) A firm of certified public accountants which includes owners who are not licensed under this part shall be subject to the following requirements:
    (A) The firm shall designate an individual who is licensed in the District or, in the case of a firm required to register under subsection (a)(2)(C) of this section, an individual with practice privileges under § 47-2853.49 , to be responsible for the proper registration of the firm and notify the Board.
    (B) All owners who are not licensed in the District or in a state shall be active individual participants in the firm of certified public accountants or affiliated entities.
    (C) The firm shall comply with all other requirements that the Board may impose by rule.
  (6) A licensed individual, or individual with practice privileges, who is responsible for attestation or compilation services and signs, or authorizes another person to sign, the accountant’s report on the financial statements on behalf of the firm shall meet the competency requirements set forth in the professional standards for such services.
  (7) A licensed individual, or individual with practice privileges, who signs, or authorizes another person to sign, the accountants’ report on the financial statements on behalf of the firm shall meet the competency requirements set forth in the professional standards.
(c) Subject to subsection (a)(4) of this section, a firm that is a corporation organized for the practice of certified public accounting shall also comply with Chapter 5 of Title 29 , and any rules promulgated thereunder, governing the issuance, ownership, and transferability of shares and be in compliance with such regulations as may be issued for such corporations.
(d) A firm that is registered pursuant to this section  or that is exempt from holding a registration under subsection (a)(4) of this section may use the words “certified public accountants” or the abbreviation “CPA” in connection with its firm name. A registered firm shall notify the Board within one month after the admission or withdrawal of a member or shareholder in practice in the District from any firm so registered. Firms shall not offer certified public accounting services unless registered pursuant to this section, except as provided in subsection (a)(2) and (3) of this section.
(e) An applicant firm for initial issuance or renewal of a registration to practice under this section shall register each office of the firm within the District with the Board and demonstrate that all attest and compilation services rendered in the District are under the charge of a person licensed under this part, or the corresponding provision of prior law or some other state.
(f) (1) An applicant firm for initial issuance or renewal of a registration under this section shall, in its application, list all states (including the District) in which the firm has applied for or has been registered as a CPA firm and list any past denial, revocation, or suspension of a license or registration by the District or any other state.
  (2) Each licensee or applicant for a registration under this section shall notify the Board in writing within 30 days after its occurrence of any:
    (A) Change in the identities of partners, officers, shareholders, members, or managers whose principal place of business is in the District;
    (B) Change in the number or location of offices within the District;
    (C) Change in the identity of the persons in charge of offices within the District; or
    (D) Issuance, denial, revocation, or suspension of a license, permit, or registration by any other state.
(g) Firms that fall out of compliance with the provisions of this section due to changes in firm ownership or personnel shall take corrective action as quickly as possible. The Board may grant a reasonable period to take corrective action. Failure to bring the firm back into compliance within a reasonable period, as defined by the Board, shall result in the suspension or revocation of the firm registration.
D.C. Code § 47-351.06 — DC Code / Title 47 / Chapter 3 / § 47-351.06
§ 47-351.06. Financial score.
Status: in_force

The Mayor, or the CFO pursuant to § 47-351.02(c) , shall calculate a financial score for each eligible financial institution. For each bid solicitation, the Mayor, or the CFO pursuant to § 47-351.02(c) , shall decide how much weight and how many points to give each of the following elements to calculate the financial score:
(1) Investment and deposit bids based on the rate of return that a bidder offers;
(2) Financial services bids based on the cost of service;
(3) All bids based on an assessment of risk and financial condition;
(4) All bids based on the capacity of a bidder to perform and prior performance record; and
(5) Any other criteria required to evaluate a bid.
D.C. Code § 47-1049 — DC Code / Title 47 / Chapter 10 / § 47-1049
§ 47-1049. Lowell School, lot 80, in square 2745-F.
Status: in_force

The property located in the District of Columbia described as lot 80 in square 2745-F, together with the improvements thereon, situated at 1626, 1630, 1636, 1638, and 1640 Kalmia Road, N.W., and 7775 17th Street, N.W., owned, occupied, and used by the Lowell School, Inc., are hereby exempt from all taxation so long as the same is used in carrying on the purposes and activities of the Lowell School, Inc., and not used for commercial purposes, and subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-3718 — DC Code / Title 47 / Chapter 37 / § 47-3718
§ 47-3718. Penalties.
Status: repealed

Repealed.
D.C. Code § 47-4807 — DC Code / Title 47 / Chapter 48 / § 47-4807
§ 47-4807. Compliance.
Status: in_force

(a) The Department, in consultation with the Chief Financial Officer and the Commissioner, shall monitor and oversee compliance with the District of Columbia’s Low-Income Housing Tax Credit Program and may promulgate regulations requiring the filing of additional documentation considered necessary to determine continuing eligibility for the District of Columbia low-income housing tax credit.
(b) The Department, the Chief Financial Officer, or the Commissioner shall report specific occurrences of noncompliance to appropriate state, federal, and local authorities.
D.C. Code § 47-1099.13 — DC Code / Title 47 / Chapter 10 / § 47-1099.13
§ 47-1099.13. University of the District of Columbia, Lot 0007, Square 2051.
Status: in_force

The real property located at 4225 Connecticut Avenue, N.W., Washington, D.C., and described for assessment and taxation purposes as Lot 0007, Square 2051, shall be exempt from real property taxation so long as the real property continues to be leased by the University of the District of Columbia and used by the university for educational purposes.
D.C. Code § 47-318.02 — DC Code / Title 47 / Chapter 3 / § 47-318.02
§ 47-318.02. Mayoral budget submissions required; accounting of expenditures — Budget request and multiyear plan.
Status: in_force

(a) The Mayor shall provide the Council with both a budget request and a multiyear plan no earlier than February 1 and no later than February 8 of each calendar year commencing with 1994.
(b) The Mayor shall provide the Council with both a budget modification and a multiyear plan modification 3 times each fiscal year: the first set no earlier than June 1 and no later than June 15, the second set no earlier than November 8 and no later than November 15, and the third set no earlier than February 1 and no later than February 8.
(c) The Council shall adopt each of the budget and multiyear plan modifications no more than 28 days after official submission to the Council. Any modification on which the Council does not act within 28 days shall be deemed approved.
(d) Notwithstanding subsection (b) of this section, for fiscal year 1994, the Mayor shall provide the Council with the first budget modification and first multiyear plan no earlier than November 8 and no later than November 15.
D.C. Code § 47-1914 — DC Code / Title 47 / Chapter 19 / § 47-1914
§ 47-1914. Benefits to District.
Status: repealed

Repealed.