D.C. Code § 47-870.02 — DC Code / Title 47 / Chapter 8 / § 47-870.02
§ 47-870.02. Central Washington activation projects— temporary tax abatement – Rules.
Status: in_force

The Mayor may, pursuant to Subchapter 1 of Chapter 5 of Title 2 , issue rules to implement §§ 47-870 through 47-870.01 .
D.C. Code § 47-398.01 — DC Code / Title 47 / Chapter 3 / § 47-398.01
§ 47-398.01. Permitting designated authority to borrow funds for preconstruction activities relating to Gallery Place sports arena.
Status: in_force

(a) Permitting borrowing. — (1) In general. — The designated authority may borrow funds through the issuance of revenue bonds, notes, or other obligations which are secured by revenues pledged in accordance with paragraph (2) of this subsection to finance, refinance, or reimburse the costs of arena preconstruction activities described in § 47-398.04 if the designated authority is granted the authority to borrow funds for such purposes by the District of Columbia government.
  (2) Revenue required to secure borrowing. — The designated authority may borrow funds under paragraph (1) of this subsection to finance, refinance, or reimburse the costs of arena preconstruction activities described in § 47-398.04 only if such borrowing is secured (in whole or in part) by the pledge of revenues of the District of Columbia which are attributable to the sports arena tax imposed as a result of the enactment of D.C. Law 10-128 (as amended by the Arena Tax Amendment Act of 1994 (D.C. Act 10-315)) and which are transferred by the Mayor of the District of Columbia to the designated authority pursuant to § 47-2752(a-1)(3) .
(b) Treatment of debt created. — Any debt created pursuant to subsection (a) of this section shall not:
  (1) Be considered general obligation debt of the District of Columbia for any purpose, including the limitation on the annual aggregate limit on debt of the District of Columbia under § 1-206.03(b) ;
  (2) Constitute the lending the public credit for private undertakings for purposes of § 1-206.02(a)(2) ; or
  (3) Be a pledge of or involve the full faith and credit of the District of Columbia.
(c) Designated authority defined. — The term “designated authority” means the Redevelopment Land Agency or such other District of Columbia government agency or instrumentality designated by the Mayor of the District of Columbia for purposes of carrying out any Arena preconstruction activities.
D.C. Code § 47-1811.04 — DC Code / Title 47 / Chapter 18 / § 47-1811.04
§ 47-1811.04. Bases — Determination of depreciation deduction.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
The basis used in determining the amount allowable as a deduction from gross income under the provisions of §§ 47-1803.03(a)(7) and 47-1803.04(e)(3) shall be the same basis as that provided for determining the gain from the sale or other disposition of property for federal income tax purposes under the Internal Revenue Code of 1986; provided, that no adjustment shall be made for:
(1) The amount of the special depreciation allowance under section 168(k) of the Internal Revenue Code of 1986 [26 U.S.C. § 168(k)]; and
(2) The amount of the cost of property elected to be treated as chargeable to capital account under section 179 of the Internal Revenue Code of 1986 [26 U.S.C. § 179] in excess of the lesser of $25,000 ($40,000 in the case of a Qualified High Technology Company) or the actual cost of such property.
(3) The amount of special depreciation allowance under section 168(n) of the Internal Revenue Code of 1986; and
(4) A depreciation deduction may be allowed for an investor in a shared equity financing agreement as provided in § 47-3507 .
D.C. Code § 47-1803.04 — DC Code / Title 47 / Chapter 18 / § 47-1803.04
§ 47-1803.04. Gross income — Individual, estate, and trust deductions.
Status: in_force

*NOTE: This section was created by emergency legislation that will expire on September 25, 2026.*
(a) Deductions allowed — Generally.
  (1) Individuals. An individual is allowed either the standard deduction or itemized deductions (including the additional deductions set forth in subsection (e) of this section, if applicable) as set forth in this section.
  (2) Estates and Trusts. An estate or trust is allowed the itemized deductions (including the additional deductions set forth in subsection (e) of this section, if applicable) and any deductions allowed under § 47-1809.05 .
(b) Standard deduction. If an individual elects to claim the standard deduction on the individual's federal income tax return, the individual must claim the standard deduction as defined in § 47-1801.04(44) , and no itemized deductions and other additions to the standard deduction are allowed, except as otherwise provided in this chapter . If an individual elects to claim any itemized deductions on the individual's federal return, the individual must claim the itemized deductions as allowed under this section and the standard deduction is not allowed. For married individuals or domestic partners, if the net income of one of the spouses or registered domestic partners is determined by itemizing deductions on a separate return, neither of the spouses or registered domestic partners is allowed the standard deduction.
(c) Itemized deductions.
  (1) Except as otherwise provided in this section, in computing net income, an individual, estate, or trust is allowed the following deductions:
    (A) Any deduction allowed under the Internal Revenue Code of 1986, and to the same extent, on a federal individual or fiduciary income tax return; except, that a deduction for state or local taxes under § 164 of the Internal Revenue Code of 1986 (except as otherwise provided in subsection (d)(1) and (2) of this section) is allowed without regard to the applicable limitation amounts set forth in § 164(b)(6) of the Internal Revenue Code of 1986.
  (2) (A) In the case of an individual whose District of Columbia adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by 5% of the excess of the District of Columbia adjusted gross income over the applicable amount.
    (B) For the purposes of this paragraph, the term:
      (i) "Applicable amount" means $200,000 ($100,000, married filing separately); and
      (ii) "Itemized deductions" does not include the deduction:
        (I) Under § 213 of the Internal Revenue Code of 1986 relating to expenses such as, for example, medical or dental;
        (II) For investment interest, as defined in § 163(d) of the Internal Revenue Code of 1986; and
        (III) Under § 165(a) of the Internal Revenue Code of 1986, for casualty or theft losses described in § 165(c)(2) and (3) of the Internal Revenue Code of 1986, or for losses described in § 165(d) of the Internal Revenue Code of 1986.
    (C) This subsection shall be applied after the application of any other limitation on the allowance of any itemized deduction.
    (D) This subsection shall not apply to any estate or trust.
(d) Deductions not allowed. No deductions shall be allowed for the following:
  (1) Income taxes;
  (2) Franchise taxes imposed by this chapter ;
  (3) S corporation income. Any deduction passing to a stockholder in a small business corporation as defined in § 1371 of the Internal Revenue Code of 1954, making an election under § 1372(a) of the Internal Revenue Code of 1954, or an S Corporation as defined in § 1361(a) and (b) of the Internal Revenue Code of 1986, making an election under § 1362(a) of the Internal Revenue Code of 1986, that is otherwise deductible under the provisions of subsection (a) of this section and that was allowable in determining the taxable income of the small business corporation or S Corporation subject to tax under the provisions of subchapter VII of this chapter ;
  (4) Qualified business income. A deduction allowed under § 63(b)(3) or § 199A of the Internal Revenue Code of 1986;
  (5) Business deductions. Any deduction not allowed under § 47-1803.03 or in excess of a deduction allowed but limited under § 47-1803.03 ;
  (6) Qualified tips. Any deduction allowed for qualified tips under § 224 of the Internal Revenue Code of 1986;
  (7) Qualified overtime compensation. A deduction allowed for qualified overtime compensation under § 225 of the Internal Revenue Code of 1986;
  (8) Personal car loan interest. Any deduction for personal car loan interest allowed under § 163(h)(4) of the Internal Revenue Code of 1986; and
  (9) Senior deduction. Any deduction for an enhanced senior deduction allowed under § 151(d)(5)(C) of the Internal Revenue Code of 1986.
(e) Additional deductions allowed. The following additional deductions are allowed as deductions from gross income in computing net income of any individual, estate, or trust, as the case may be:
  (1) Classroom teacher expenses.
    (A) For taxable years beginning on or after January 1, 2006, an individual who has been a classroom teacher in a public school or public charter school in the District of Columbia for the entire year for which the individual is filing or for the entire year prior to the year for which the individual is filing and is approved for teaching by the District of Columbia Public Schools may deduct from gross income:
      (i) The amount the individual paid during the year for basic classroom materials and supplies necessary for teaching; provided, that the deduction shall not exceed $500 per year, per individual, whether the individual files individually or jointly; and
      (ii) The amount the individual paid during the year as tuition and fees for post-graduate education, professional development, or state licensing examination and testing required for, or related to, improving teacher credentials or maintaining professional certification; provided, that the deduction shall not exceed $1,500 per year, per individual, whether the individual files individually or jointly.
    (B) The deductions under subparagraph (A) of this paragraph shall not be allowed to the extent the same expenses were claimed by the individual in computing federal adjusted gross income for the same taxable year under the Internal Revenue Code 1986.
  (2) Capital Gains from a Qualified Opportunity Fund. The capital gains deduction for investing in a qualified opportunity fund in the same manner as set forth in § 47-1803.03(a)(20) .
D.C. Code § 47-4509 — DC Code / Title 47 / Chapter 45 / § 47-4509
§ 47-4509. Local tax exemption.
Status: in_force

(a) An account owner who files an income tax return in the District of Columbia may claim a deduction in an annual amount not to exceed $4,000 for contributions made to all accounts under the Program. With respect to married individuals (or domestic partners registered under § 32-702 ) filing a joint return, each married individual (or domestic partner registered under § 32-702 ) may claim a deduction in an annual amount not to exceed $4,000 for contributions made to all accounts under the Program for which the married individual (or domestic partner registered under § 32-702 ) is the account owner.
(b) If an amount greater than $4,000 is contributed to one or more accounts in a tax year, the excess may be carried forward as a deduction, subject to the annual limit, for 5 years.
(c) Any deduction taken under this section shall be subject to recapture with respect to a withdrawal or rollover taken within 2 years of the establishment of the account for any reason other than provided in subsection (d) of this section. In addition, notwithstanding the statute of limitations on assessments in § 47-912 [repealed], any deduction taken under this section shall be subject to recapture in the taxable year in which the withdrawal or rollover is made after 2 years of the establishment of the account for any reason other than provided in subsection (d) of this section or to transfer to another qualified tuition program.
(d) Deductions taken under this section shall not be subject to recapture as provided in subsection (c) of this section if:
  (1) The funds are used to pay for qualified higher education expenses;
  (2) The beneficiary dies, develops a disability, or receives a scholarship;
  (3) The beneficiary receives a scholarship; provided, that the exemption shall be limited to the amount of the scholarship; or
  (4) The funds are transferred to another account maintained under the Program.
(e) Subject to subsection (f) of this section, earnings on accounts shall be exempt from District of Columbia income taxation.
(f) Qualified withdrawals shall be exempt from District of Columbia income taxation. The portion of any other withdrawal that is attributable to account earnings shall be subject to District of Columbia income taxation in the year in which the withdrawal is made.
D.C. Code § 47-1047 — DC Code / Title 47 / Chapter 10 / § 47-1047
§ 47-1047. ARCH Training Center, lots 80, 81, and 949 in Square 5861.
Status: in_force

The properties located in the District of Columbia described as lots 80, 81, and 949, in square 5861 situated at 747-775 Howard Road, S.E., owned, occupied, and used by the ARCH Training Center, are hereby exempt from all taxation so long as these same properties continue to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002 , providing for exemption of certain real properties.
D.C. Code § 47-4615 — DC Code / Title 47 / Chapter 46 / § 47-4615
§ 47-4615. Abatement of real property taxes for National Public Radio, Inc.
Status: in_force

(a) The real property taxes to be imposed with respect to the real property identified in the tax records of the District of Columbia, as of the effective date of this section [August 29, 2008], as Square 673, Lot 837, and any improvements thereto, shall be abated in any amount in excess of the amount of the real property taxes imposed on the property for tax year 2008, but only until the 1st tax year beginning after the 20th anniversary of the issuance of the final certificate of occupancy for the headquarters building of National Public Radio, Inc., on such real property.
(b) Any increase in the real property taxes and vault fees imposed on Square W-484 shall be limited to an annual increase of no more than 3% from the effective date of this section [August 29, 2008] until the earlier of the following:
  (1) The date that National Public Radio, Inc., entirely vacates the building located on Square W-484;
  (2) The date that the building located on Square W-484 is leased to a majority tenant other than National Public Radio, Inc.; or
  (3) December 31, 2013.
D.C. Code § 47-2805 — DC Code / Title 47 / Chapter 28 / § 47-2805
§ 47-2805. Establishment of licensing periods by Mayor; prorating for late application.
Status: repealed

Repealed.
D.C. Code § 47-2843 — DC Code / Title 47 / Chapter 28 / § 47-2843
§ 47-2843. Undertakers’ licenses; qualifications; examination; license without examination; authority of Mayor and Council; appropriations; definitions.
Status: repealed

Repealed.
D.C. Code § 47-2020 — DC Code / Title 47 / Chapter 20 / § 47-2020
§ 47-2020. Refunds.
Status: in_force

(a) Any tax that has been erroneously or illegally collected shall be refunded if application under oath is filed with the Mayor for such refund within 3 years from the payment thereof. For like cause and within the same period a refund may be made upon the certificates of the Mayor and the Collector. Whenever a refund is made upon the certificates of the Mayor and the Collector, the Mayor and Collector shall state their reasons therefor in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. When an application is made by a vendor who has collected reimbursement of such tax, no actual refund of monies shall be made to such vendor, until he shall first establish to the satisfaction of the Mayor, under such regulations as the Mayor may prescribe, that the vendor has repaid to the purchaser the amount for which the application for refund is made. In lieu of any refund required to be made, a credit may be allowed therefor on payment due from the applicant.
(b) Credit may be taken against gross sales taxable under this chapter for amounts represented by accounts found to be worthless and actually charged off for income or franchise tax purposes; provided, however, that:
  (1) The tax on such amounts has been previously paid to the District;
  (2) Any such amounts so deducted from taxable sales prior to the date of write-off which may be thereafter collected shall be included in the first return filed after such collection and the amounts of tax paid thereon;
  (3) Such amounts may not be deducted more than 3 years after the payment of the tax on such amounts; and
  (4) In the event such amounts exceed the taxable sales for the reporting period, a refund may be applied for under subsection (a) of this section.
(c) Application for a refund or credit made as herein provided shall be deemed an application for a revision of any tax, penalty, or interest complained of and the Mayor may receive evidence with respect thereto. After making his determination of whether any refund shall be made, the Mayor shall give notice thereof to the applicant.
(d) Repealed.
D.C. Code § 47-863 — DC Code / Title 47 / Chapter 8 / § 47-863
§ 47-863. Reduced tax liability for property owners over age 65 and for property owners with disabilities; rules.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Adjusted gross income” shall have the same meaning as in section 62 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 17; 26 U.S.C. § 62).
  (1A) “Eligible household” means:
    (A) In the case of a house or condominium, an individual’s residence:
      (i) That comprises a dwelling unit;
      (ii) That is Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , and contains not more than 5 dwelling units therein;
      (iii) (I) That is owned at least 50%, in whole or in part, by the individual who:
          (aa) Is 65 years of age or older; and
          (bb) Whose household adjusted gross income is less than $125,000, increased annually, beginning October 1, 2014, by the senior or disabled cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50); or
        (II) (aa) Has been determined to have a permanent and total disability by the Social Security Administration, is receiving Supplemental Security Income or Social Security Disability, is receiving railroad retirement disability benefits, or is receiving federal or District of Columbia government disability payments; and
          (bb) Whose household adjusted gross income is less than $125,000, increased annually, beginning October 1, 2014, by the senior or disabled cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50).
    (B) In the case of a cooperative housing association that is Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , a shareholder’s or member’s residence:
      (i) That comprises a dwelling unit;
      (ii) That is owned at least 50%, in whole or in part, by the individual who:
        (I) (aa) Is 65 years of age or older; and
          (bb) Whose household adjusted gross income is less than $125,000, increased annually, beginning October 1, 2014, by the senior or disabled cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50); or
        (II) (aa) Has been determined to have a permanent and total disability by the Social Security Administration, is receiving Supplemental Security Income or Social Security Disability, is receiving railroad retirement disability benefits, or is receiving federal or District of Columbia government disability payments; and
          (bb) Whose household adjusted gross income is less than $125,000, increased annually, beginning October 1, 2014, by the senior or disabled cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50); and
      (iii) That, by reason of his or her ownership of stock or membership certificate, a proprietary lease, or other evidence of membership, is occupied by right by the shareholder or member with at least a 50% interest which permits the occupation of the dwelling unit.
  (1B) [Repealed].
  (2) “Household adjusted gross income” means the adjusted gross income of all persons residing in a household, as determined by each person’s federal income tax year ending immediately before the beginning of the real property tax year during which the deduction provided under subsection (b) of this section shall be applicable, excluding the adjusted gross income of any person who is a tenant by virtue of a written lease for fair market value.
  (2A) [Repealed].
  (3) “Residence” means the principal place of residence in the District of an individual, shareholder, or member who is domiciled in the District that is located on a lot that is entitled to the homestead deduction provided under § 47-850 or § 47-850.01 for the real property tax half year to which the deduction provided under subsection (b) of this section shall be applicable.
  (4) Repealed.
  (5) “Taxable assessment” means the assessed value of the real property, reduced, if applicable, by the credit under § 47-864 or the deduction under § 47-850 .
  (6) “20 consecutive tax years” shall include no more than 2 consecutive gaps of ownership where each gap shall not exceed 120 days.
(b) (1) In the case of a house or condominium, an eligible household shall be eligible for a 50% deduction in computing real property tax liability. The deduction shall be computed by multiplying the tax rate by 50% of an amount equal to the current tax year’s taxable assessment. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.
  (2) (A) In the case of a cooperative housing association, the deduction shall be computed by multiplying the tax rate by 50% of an amount equal to the current tax year’s taxable assessment attributable to the eligible household. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.
    (B) The taxable assessment attributable to the eligible household shall be determined in the same manner as the cooperative housing association was assessed under § 47-820.01 , including any prorations thereunder.
(b-1) [Repealed].
(c) (1) In the case of a house or condominium, and to qualify the eligible household to receive the deduction, the individual shall complete and file with the Mayor an application in a form prescribed by the Mayor. The individual shall certify, under penalty of perjury, the information provided on the application form and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the individual to provide any information which the Mayor considers necessary, including all taxpayer identification numbers of the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual. The Mayor may also require the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual to submit information after the deduction has been allowed to determine whether the real property remains an eligible household and entitled to the deduction.
  (2) (A) For the cooperative housing association to qualify and receive the deduction, the shareholder or member shall complete and file with the Mayor an application in a form prescribed by the Mayor. The shareholder or member shall certify, under penalty of perjury, the information provided on the application form, and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the shareholder or member to provide any information which the Mayor considers necessary, including the taxpayer identification numbers of the shareholder or member, any other person with an ownership or membership interest, and any person in the household of the shareholder or member. The Mayor may also require the shareholder or member, any other person with an ownership or membership interest, and any person in the household of the shareholder or member to submit information after the deduction has been granted to determine whether the cooperative housing association remains entitled to the deduction for the eligible household.
    (B) The Mayor may require the officers or managers of the cooperative housing association to distribute the application forms to its shareholders or members and to collect the completed application forms from the shareholders or members for return to the Mayor. Officers and managers of a cooperative housing association shall submit such other information as the Mayor may require.
    (C) The deduction shall be passed on to the eligible household by the cooperative housing association during the corresponding tax year.
(d) If a properly completed and approved application is filed during the period October 1 through March 31 of the tax year, the real property shall receive the deduction for the entire tax year. Notwithstanding subsection (b) of this section, if a properly completed and approved application is filed during the period April 1 through September 30, the real property shall receive ½ of the deduction, which shall be applied to the second installment only.
(e) The application form filed by the individual, shareholder, or member shall apply to the initial tax year, or applicable installment, and to any succeeding tax year thereafter for which the deduction is allowed.
(f) (1) Within 45 days from the date of the notice rescinding or denying the deduction, the owner may petition for an administrative review of the rescission or denial and appeal from a final determination thereof to the same extent as if the appeal were filed under § 47-825.01a(d)(2) .
  (2) Notwithstanding paragraph (1) of this subsection, if the eligible household is transferred and continued to qualify for the deduction 30 days or less before the date of execution of the deed of transfer, the applicant shall not be required to notify the Mayor of the change in eligibility.
  (3) If the tax is paid within 30 days of the corresponding bill, timely notification of the change in eligibility shall preclude assessment of penalty and interest.
  (4) If the change in eligibility occurs during the period October 1 through March 31 of the tax year, the deduction shall be disallowed for the entire tax year.
  (5) Notwithstanding subsection (a) of this section, if the change in eligibility occurs during the period April 1 through September 30, the real property shall receive ½ of the deduction, which shall be applied to the first installment only.
  (6) (A) Notwithstanding the rescissions of the deduction pursuant to paragraphs (4) and (5) of this subsection, if the applicant’s required ownership interest in the real property is transferred to a new owner, shareholder, or member who does not apply or qualify for the deduction, the real property shall nevertheless be entitled to the apportioned amount of the deduction applicable to the installment payable during the half tax year during which such ownership interest was transferred. At the end of the half tax year, the deduction shall cease.
    (B) If the applicant purchases another real property or interest in a housing cooperative for which he or she shall make application for the deduction, and the application and purchase occurs during the same half tax year when the transfer occurred, subsections (i) and (j) of this section shall not apply to the extent that both real properties may benefit from the deduction during that half tax year and, thereafter, only the newly purchased real property or housing cooperative in which the applicant acquired newly an interest shall benefit from the applicant’s deduction.
    (C) Notwithstanding the foregoing, a real property shall not benefit from more than one deduction in any half tax year; provided, that in the case of a housing cooperative, the real property shall not benefit from more than one deduction related to an eligible household in any half tax year.
  (7) Not Funded.
(f-1) Within 45 days from the date of the notice rescinding or denying the deduction, the owner may petition for an administrative review of the rescission or denial and appeal from a final determination thereof to the same extent as if the appeal were filed under § 47-825.01a(d)(2) .
(f-2) [Repealed].
(g) If real property tax is owing as a result of an erroneous or improper deduction, the following shall apply:
  (1) Except in the case of cooperative housing associations, if the eligible household was transferred, the applicant or former owner, and not the real property shall be personally liable for the amount of the delinquent real property tax which was not paid timely during the period when the applicant or former owner had an ownership interest in the eligible household, together with interest and penalty at the same rate as provided in this chapter for the late payment of real property tax. The tax shall be considered due on the date that the total amount of real property tax was due but unpaid and shall be collected in the manner prescribed under Chapter 44.
  (2) Notwithstanding paragraph (1) of this subsection, if the eligible household was transferred and the grantee failed to timely record a deed under § 47-1431 (or other evidence of the transfer in the case of a cooperative housing association), the real property shall be liable for the amount of the delinquent real property tax which was not timely paid, together with interest and penalty as provided in this chapter for the late payment of real property tax.
  (3) In all other cases, the real property shall be liable for the amount of the delinquent real property tax which was not paid timely, together with interest and penalty as provided in this chapter for the late payment of real property tax; provided, that the Chief Financial Officer may establish a payment plan to collect the delinquent taxes.
(h) The eligibility of an eligible household for the deduction shall not be affected by the transfer of the eligible household into a revocable trust if the transfer is without consideration and the eligible household remains the residence of the applicant-grantor before and after the transfer.
(i) No other person in the household of the individual, shareholder, or member shall claim a deduction for an eligible household in the District. The cooperative housing association shall not receive a deduction for an eligible household if the basis of the deduction is another person in the household of the shareholder or member.
(j) If an individual, shareholder, or member claims more than one eligible household in the same tax year, and has not timely notified the Mayor of all changes in eligibility, the Mayor shall disallow the deduction for all eligible households claimed by the individual, shareholder or member.
(k) (1) The Mayor may contract with a collection agency inside or outside of the District to verify the contents of any application form or return for the purposes of determining the eligibility of any eligible household.
  (2) All funds collected by the collection agency and belonging to the District shall be remitted to the Mayor not less than once a month. Forms to be utilized for the remittances may be prescribed by the Mayor. The Mayor may require that the collection agency furnish a bond securing compliance with the provisions of this subsection and the contract with the District.
  (3) At the discretion of the Mayor:
    (A) The collection agency may charge a collection fee not in excess of 25% of the total amount of the delinquent taxes, excluding penalties and interest, that is actually collected; or
    (B) The collection agency may be remunerated by fee, percentage of taxes collected, or both.
  (4) Notwithstanding any other provision contained in this title, confidential information related to the owner of the real property may be provided to a collection agency for purposes of collecting a delinquent tax under this chapter. If the information is provided to a collection agency under this subsection, the collection agency shall not disclose the information to a third party, other than the owner (or his or her representative), unless the Mayor would be authorized by law to make the disclosure. A collection agency, or employee of a collection agency, violating the provisions of this subsection shall 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 for not more than 180 days, or both. All prosecutions under this paragraph shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District of Columbia.
(l) In the case of a house or a condominium, the real property tax bill shall indicate whether the real property is receiving the deduction.
D.C. Code § 47-2406 — DC Code / Title 47 / Chapter 24 / § 47-2406
§ 47-2406. Offenses relating to stamps.
Status: in_force

(a) No person shall, with intent to defraud, alter, forge, make, or counterfeit any stamps authorized by the Mayor under this chapter; or procure or cause to be altered, forged, made, or counterfeited any such stamps; or sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any such altered, forged, or counterfeited stamps; or make, use, sell, transfer, buy, receive, have in his possession, or procure or cause to be made or used any equipment or material in imitation of the equipment or material used in the manufacture of such stamps.
(b) No person shall, with intent to defraud, cut, tear, or remove from any package of cigarettes, any stamp authorized by the Mayor under this chapter; or procure or cause to be cut, torn, or removed any such stamp; or sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any cut, torn, or removed stamp.
(c) No person shall, with intent to defraud, alter the cancellation of or otherwise prepare, or cause to be altered or otherwise prepared, any stamp which has already been used for the payment of the tax imposed by this chapter; or sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any such washed or restored stamp.
(d) No person shall, with intent to defraud, affix to any package of cigarettes, redeem, attempt to affix or redeem, or cause to be affixed or redeemed:
  (1) Any stamp which has been cut, torn, or removed from any package of cigarettes;
  (2) Any altered, forged, or counterfeited stamp; or
  (3) Any washed or restored stamp.
(e) No person shall willfully sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any package of cigarettes to which is affixed a stamp described in subsection (d) of this section.
(f) Any person who violates any provision of this section shall, upon conviction thereof, be fined not more than the amount set forth in [ § 22-3571.01 ] or imprisoned for not more than 5 years, or both.
D.C. Code § 47-2813 — DC Code / Title 47 / Chapter 28 / § 47-2813
§ 47-2813. Keeping or storing of moving picture films.
Status: repealed

Repealed.
D.C. Code § 47-1807.03 — DC Code / Title 47 / Chapter 18 / § 47-1807.03
§ 47-1807.03. Tax on corporations — Financial institutions included.
Status: repealed

Repealed.
D.C. Code § 47-403 — DC Code / Title 47 / Chapter 4 / § 47-403
§ 47-403. Cashier in Collector’s office.
Status: in_force

The cashier (in the Collector’s office) shall, in the necessary absence or inability of the Collector from any cause, perform his duties without any additional compensation; and the Collector may require the said cashier to give bond for the faithful performance of such duties during the absence or inability of the Collector; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.
D.C. Code § 47-2853.123 — DC Code / Title 47 / Chapter 28 / § 47-2853.123
§ 47-2853.123. Certain representations prohibited.
Status: in_force

Unless licensed in accordance with this subchapter, no person may use the words or terms “plumber,” “licensed plumber,” “journeyman plumber,” “journeyman gasfitter,” “master plumber,” or “master gasfitter,” or any combination of such words to imply that the person is authorized to perform the services of plumber or gasfitter in the District.
D.C. Code § 47-884 — DC Code / Title 47 / Chapter 8 / § 47-884
§ 47-884. Application of assessment.
Status: in_force

The CFO shall establish the New York Avenue Metrorail Benefit Area Account within the General Fund for the deposit and application of special assessment revenues from the New York Avenue Metrorail Benefit Area. Monies held, or to be held, in New York Avenue Metrorail Benefit Area Account shall be used to pay the principal of, and interest on, the General Obligation Bonds or any other then outstanding District of Columbia general obligation bonds. When the total aggregate deposits into the New York Avenue Metrorail Benefit Area Account are equal to the Special Assessment Total Collection Amount, the CFO shall so certify to the Mayor.
D.C. Code § 47-2888.02 — DC Code / Title 47 / Chapter 28 / § 47-2888.02
§ 47-2888.02. General prohibitions.
Status: in_force

(a) It shall be unlawful for any person to own, operate, maintain, open, or establish a veterinary facility within the District without first having obtained a license from the Mayor.
(b) It shall be unlawful for any person other than a veterinarian licensed in the District to hold a license for a veterinary facility.
(c) This section shall not apply to a facility or agency operated by the federal government or the District.
D.C. Code § 47-2310 — DC Code / Title 47 / Chapter 23 / § 47-2310
§ 47-2310. Penalties.
Status: repealed

Repealed.
D.C. Code § 47-395.01 — DC Code / Title 47 / Chapter 3 / § 47-395.01
§ 47-395.01. Management reform plans for District government.
Status: repealed

Repealed.
D.C. Code § 47-351.07 — DC Code / Title 47 / Chapter 3 / § 47-351.07
§ 47-351.07. Community development score.
Status: in_force

(a) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall calculate the community development score by calculating a ratio of the eligible financial institution’s performance for 1 or more of the criteria in each of the 3 categories under subsection (b) of this section; multiplying the ratio by the weight for each category listed in subsection (c) of this section; and then adding the weighted points for all 3 categories to produce the final community development score.
(b) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall calculate a ratio for an eligible financial institution’s performance listed within the categories of mortgage lending, community development lending, and financial services. A ratio is the level of activity for a specific criterion divided by the institution’s overall performance in the generic activity that includes the specific criterion. The criteria to be considered for mortgage lending are the total mortgage lending made in low-to-moderate income areas in the District and the total mortgage lending made in low-to-moderate income areas by third parties and purchased by the bidding financial institution in the secondary market; for community development lending are the total lending activity to small businesses located in low-to-moderate income areas in the District and the total lending to small businesses located in low-to-moderate income areas in the District by third parties and purchased by the financial institution in the secondary market; and for financial services is the number of branches in low-to-moderate income areas in the District.
(c) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall assign the following weighing factors to the numerical scores given under the categories listed in subsection (b) of this section, to calculate the community development score for an eligible financial institution:
  (1) Forty percent for mortgage lending;
  (2) Forty percent for community development lending; and
  (3) Twenty percent for financial services.
(d) Noninsured institutions providing investment services are exempt from providing data for a community development score as prescribed in this section. Investment services from noninsured institutions shall be awarded on the basis of a financial score, as calculated under § 47-351.06 .
(e) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall periodically issue a report on the community development efforts of the eligible financial institutions on the eligible bidder’s list.
D.C. Code § 47-2833 — DC Code / Title 47 / Chapter 28 / § 47-2833
§ 47-2833. Livery stables.
Status: repealed

Repealed.
D.C. Code § 47-2853.73 — DC Code / Title 47 / Chapter 28 / § 47-2853.73
§ 47-2853.73. Certain representations prohibited.
Status: in_force

Unless licensed under this subchapter, no person may use the term “barber” or imply that he or she is licensed to engage in the practice of barbering in the District.
D.C. Code § 47-1099.02 — DC Code / Title 47 / Chapter 10 / § 47-1099.02
§ 47-1099.02. Africare Real Property; Lots 805, 817, 816, 808, and 806, Square 509.
Status: in_force

(a) The real property located at 440 R Street, N.W., 430 R Street, N.W., 428 R Street, N.W., 426 R Street, N.W., and 424 R Street, N.W., described, respectively, as Lots 805, 817, 816, 808, and 806, , in Square 509 shall be exempt from real property taxation so long as the real property is owned by Africare, a District of Columbia nonprofit corporation, or a subsidiary of Africare, and is used for the purposes and activities of Africare and is not used for any commercial purpose.
D.C. Code § 47-2853.68 — DC Code / Title 47 / Chapter 28 / § 47-2853.68
§ 47-2853.68. Actions against firms.
Status: in_force

(a) After notice and a hearing as provided for in [this subchapter] , the Board shall suspend or revoke the license of a professional design firm found in noncompliance.
(b) After notice and hearing, where the Board determines that a professional design firm license or applicant has committed any of the acts described in [§ 47-2853.17] or violated any rules issued pursuant to that section, the Board may:
  (1) Deny the application for an initial license or a renewal of licensure;
  (2) Revoke or suspend the licensure of the professional design firm;
  (3) Censure or reprimand the professional design firm; or
  (4) Impose a civil fine not to exceed $50,000 for each violation.
D.C. Code § 47-1806.08 — DC Code / Title 47 / Chapter 18 / § 47-1806.08
§ 47-1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions.
Status: repealed

Repealed.
D.C. Code § 47-391.09 — DC Code / Title 47 / Chapter 3 / § 47-391.09
§ 47-391.09. Chief Management Officer.
Status: in_force

(a) The Authority may employ a Chief Management Officer of the District of Columbia, who shall be appointed by the Chair with the consent of the Authority. The Chief Management Officer shall assist the Authority in the fulfillment of its responsibilities under the District of Columbia Management Reform Act of 1997, subtitle B of the National Capital Revitalization and Self-Government Improvement Act of 1997, title XI of Public Law 105-33, to improve the effectiveness and efficiency of the District of Columbia Government. The Authority may delegate to the Chief Management Officer responsibility for oversight and supervision of departments and functions of the District of Columbia Government, or successor departments and functions, consistent with the District of Columbia Management Reform Act of 1997, subtitle B of the National Capital Revitalization and Self-Government Improvement Act of 1997, title XI of Public Law 105-33. The Chief Management Officer shall report directly to the Authority, through the Chair of the Authority, and shall be directed in his or her performance by a majority of the Authority. The Chief Management Officer shall be paid at an annual rate determined by the Authority sufficient in the judgment of the Authority to obtain the services of an individual with the skills and experience required to discharge the duties of the office.
(b) Employment contract. — Notwithstanding any other provision of law, the employment agreement entered into as of January 15, 1998, between the Chief Management Officer and the District of Columbia Financial Responsibility and Management Assistance Authority shall be valid in all respects.
D.C. Code § 47-1817.04 — DC Code / Title 47 / Chapter 18 / § 47-1817.04
§ 47-1817.04. Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees.
Status: in_force

(a) (1) For purposes of this section, the term “qualified disadvantaged employee” means a District resident who:
    (A) Is a recipient of Temporary Assistance for Needy Families (“TANF”);
    (B) Was a recipient of TANF in the period immediately proceeding employment;
    (C) Was released from incarceration within 24 months before the date of employment by a Qualified High Technology Company; or
    (D) Is an employee hired, or relocated to the District, after December 31, 2000 and for which a Qualified High Technology company also is eligible to claim the Welfare to Work Tax Credit or the Work Opportunity Tax Credit under the Internal Revenue Code of 1986.
  (2) The term “qualified disadvantaged employee” shall not mean or include:
    (A) A temporary or seasonal employee; or
    (B) An employee who was employed as the result of:
      (i) The displacement, other than for cause of another employee;
      (ii) A strike or lockout;
      (iii) A layoff in which other employees are awaiting recall; or
      (iv) A reduction of the regular wages, benefits, or rights of other employees in similar jobs.
(b) For taxable years beginning after December 31, 2000, a Qualified High Technology Company shall be allowed a credit against taxes imposed by § 47-1817.06 for expenditures paid or incurred during the taxable year for retraining of a qualified disadvantaged employee.
(c) Qualified disadvantaged employee retraining expenditures which are eligible for the tax credit are:
  (1) Tuition, costs, or fees for credit or noncredit courses leading to academic degrees or certification of professional, technical, or administrative skills taken at District-based accredited colleges or universities or the cost for formal enrollment in training programs offered by nonprofit training providers (including community or faith-based organizations certified for the provision of training or job-readiness preparation at skill levels suitable for immediate performance of entry-level jobs), in demand among technology companies in general, and information and telecommunications companies in particular. Eligible training programs, other than those at District-based accredited colleges or universities, shall be pre-qualified for participation under this section by the Department of Employment Services; and
  (2) Worker retraining programs undertaken through an apprenticeship agreement approved by the District of Columbia Apprenticeship Council.
(d) The credit claimed under this section shall be limited to $10,000 for each qualified disadvantaged employee during the first 18 months of employment.
(e) [Repealed].
D.C. Code § 47-850.01 — DC Code / Title 47 / Chapter 8 / § 47-850.01
§ 47-850.01. Residential property tax relief — Homestead deduction for cooperative housing associations.
Status: in_force

(a) For purposes of levying the real property tax during a tax year, the Mayor shall deduct from the assessed value of the real property owned by a cooperative housing association, as determined under § 47-820.01 , $67,500, increased annually, beginning October 1, 2012, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), for each homestead located therein. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.
(b) The cooperative housing association shall only receive a deduction for one homestead of a shareholder or member, even though he or she may occupy more than one dwelling unit. The cooperative housing association shall not receive a deduction for a homestead if the basis of the deduction is another person in the household of the shareholder or member. Only one person in the household of the shareholder or member shall be entitled to claim a homestead in the District.
(c) In order for the cooperative housing association to qualify a dwelling unit as a homestead and receive the deduction, the shareholder or member shall complete and file with the Mayor an application in a form prescribed by the Mayor. The Mayor shall include in the application prescribed pursuant to this subsection the voter registration packet developed by the District of Columbia Board of Elections pursuant to § 1-1001.05(a)(20) . The shareholder or member shall certify, under penalty of perjury, the information provided on the application form and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the shareholder or member to submit any information which the Mayor considers necessary, including the taxpayer identification numbers of the shareholder or member, any other person with an ownership or membership interest, and any person in the household of the shareholder or member. The Mayor may also require the shareholder or member, any other person with an ownership or membership interest, and any person in the household of the shareholder or member to submit information after the homestead has been qualified to determine whether the cooperative housing association remains entitled to the deduction for the homestead for the dwelling unit.
(d) The Mayor may require the officers or managers of the cooperative housing association to distribute the application forms to its shareholders or members and to collect the completed application forms from such shareholders or members for return to the Mayor. Officers and managers of a cooperative housing association shall supply such other information as the Mayor may require.
(e) If a properly completed and approved application is filed during the period October 1 through March 31 of the tax year, the cooperative housing association shall receive the deduction for the entire tax year. Notwithstanding subsection (a) of this section, if a properly completed and approved application is filed during the period April 1 through September 30 the cooperative housing association shall receive 1/2 of the deduction for the second installment only.
D.C. Code § 47-1417 — DC Code / Title 47 / Chapter 14 / § 47-1417
§ 47-1417. Tax return.
Status: expired

[Expired].
D.C. Code § 47-3213 — DC Code / Title 47 / Chapter 32 / § 47-3213
§ 47-3213. Analysis of revenue and cost data and recommendations.
Status: repealed

Repealed.
D.C. Code § 47-2851.16 — DC Code / Title 47 / Chapter 28 / § 47-2851.16
§ 47-2851.16. Third party inspections for license endorsements.
Status: in_force

(a) The Department may, if the Director determines it is feasible, allow a business required to be inspected under this subchapter the option of obtaining an inspection by an authorized third-party inspector.
(b) The third-party inspector shall be qualified by virtue of a certification from a nationally recognized and accredited organization; provided that the third-party inspector:
  (1) Is hired at the applicant’s own expense;
  (2) Has obtained a valid District of Columbia license in the relevant area of expertise for which inspection authorization is sought; and
  (3) Submits a sworn statement that no conflict of interest will arise with regard to the inspection of the applicant’s business.
(c) After conducting an appropriate review, the Director may from time to time authorize, or revoke the authorization of, organizations and individuals to conduct inspections for purposes of obtaining a basic business license or its endorsements under this chapter.
(d) The Department shall make known to any applicant or re-applicant for a basic business license the option of choosing inspection by the District or inspection by an approved organization or individual and shall provide, upon request, the names of approved inspectors relevant to the particular basic business license application.
(e) The Department shall accept the findings of the third party inspector, and shall consider third party inspections permitted under this section as proper inspections for the purpose of issuance of a basic business license issued pursuant to this chapter.
(f) Persons who avail themselves of the third party inspection option are not entitled to a refund of any portion of the license fee.
D.C. Code § 47-1925 — DC Code / Title 47 / Chapter 19 / § 47-1925
§ 47-1925. Enforcement.
Status: repealed

Repealed.
D.C. Code § 47-1348 — DC Code / Title 47 / Chapter 13A / § 47-1348
§ 47-1348. Certificate of sale — in general.
Status: in_force

(a) The Mayor shall deliver to the purchaser a certificate of sale under the Mayor’s hand and seal or authorized facsimile signature (or a delegate’s hand and seal). The certificate shall set forth:
  (1) The date of the certificate;
  (2) That the real property described in it was sold by the Mayor to the purchaser;
  (3) The date of the tax sale to which the certificate corresponds;
  (4) The date of the sale to the purchaser, which shall be the same date as in paragraph (3) of this subsection, if the purchaser purchased the real property at the tax sale held under § 47-1346 ;
  (5) The amount of taxes for which the real property was offered for sale at the original tax sale;
  (6) The total amount of taxes owing at the time of sale to the purchaser;
  (7) The purchase price;
  (8) The amount of surplus;
  (9) A description of the real property in substantially the same form as the description appearing on the Mayor’s tax roll;
  (10) A statement that the rate of simple interest, upon redemption, shall be 1.5% per month or portion thereof on the amount paid for the real property, excluding surplus, beginning on the first day of the month immediately following the date of the tax sale or the date when the certificate of sale was assigned by the Mayor.
  (11) The date when an action to foreclose the right of redemption may be filed; and
  (12) That the certificate shall be void unless diligent proceedings to foreclose the right of redemption are brought within one year from the date of the certificate, and that if the certificate shall become void, all monies paid for the real property by the purchaser shall be forfeited to the District.
(b) Repealed.
(c) The certificate of sale shall be similar to the following form:
“I, ___________, acting under authority of the Mayor of the District of Columbia, certify that on _______, 20__, the real property described as square __________, suffix _________, lot _________  and assessed to _________, was offered at public tax sale for the sum of _________ Dollars and _______ Cents, for the periods and amounts of taxes and costs, to wit:
“I further certify that on _________, 20__, with the amounts specified above totaling _________, I sold to ___________ the said real property for the sum of _________ Dollars and _______ Cents, plus surplus in the amount of _________ Dollars and _______ Cents. The real property described in this certificate is subject to redemption.
“Upon payment to the Mayor as specified in § 47-1361(a) or, if payment to the Mayor is made by another purchaser under § 47-1382(c) , the purchaser shall be refunded the sums paid on account of the purchase price, together with simple interest thereon at the rate of 1.5% per month or portion thereof on the amount paid for the real property, excluding surplus, beginning on the first day of the month immediately following the date of the tax sale or the date when the certificate of sale was assigned by the Mayor until the payment to the Mayor is made as required under § 47-1361(a) or § 47-1382(c) ; provided, that the purchaser shall not receive interest on any surplus. On redemption, the purchaser shall also receive expenses permitted by Chapter 13A of Title 47 of the D.C. Code that may have been collected by the Mayor. Before a deed can be delivered to the purchaser, all taxes as defined in Chapter 13A with interest thereon, and including taxes with interest thereon for years for which the District or a third party purchased the real property at any tax sale and expenses reimbursable under Chapter 13A , shall be paid to the D.C. Treasurer except as provided in D.C. Code § 47-1361(b) .
“After _________, 20__, an action can be brought to foreclose the right of redemption in the real property. This certificate will be void unless such an action is brought and diligently pursued within one year from the date of this certificate. If this certificate becomes void as provided in D.C. Code § 47-1355 , all monies paid for the real property will be forfeited to the District. An assignee of this certificate shall notify the Mayor within 30 days of the assignment and provide the Mayor with the assignee’s name, address, and telephone number. If notice is not provided within 30 days of the assignment, the certificate shall be voidable at the discretion of the Mayor.
“Witness my hand and seal, this __________ day of _________, 20__
“_______________
“For the Mayor”
D.C. Code § 47-314 — DC Code / Title 47 / Chapter 3 / § 47-314
§ 47-314. Office of Financial Management established.
Status: repealed

Repealed.
D.C. Code § 47-392.06 — DC Code / Title 47 / Chapter 3 / § 47-392.06
§ 47-392.06. Effect of finding of non-compliance with financial plan and budget.
Status: in_force

(a) Submission of reports. — Not later than 30 days after the expiration of each quarter of each fiscal year (beginning with Fiscal Year 1996), the Mayor shall submit reports to the Authority describing the actual revenues obtained and expenditures made by the District government during the quarter with its cash flows during the quarter, and comparing such actual revenues, expenditures, and cash flows with the most recent projections for these items.
(b) Demand for additional information. — If the Authority determines, based on reports submitted by the Mayor under subsection (a) of this section, independent audits, or such other information as the Authority may obtain, that the revenues or expenditures of the District government during a control year are not consistent with the financial plan and budget for the year, the Authority shall require the Mayor to provide such additional information as the Authority determines to be necessary to explain the inconsistency.
(c) Certification of variance. — (1) In general. — After requiring the Mayor to provide additional information under subsection (b) of this section, the Authority shall certify to the Council, the President, the Secretary of the Treasury, and Congress that the District government is at variance with the financial plan and budget unless:
    (A) (i) The additional information provides an explanation for the inconsistency which the Authority finds reasonable and appropriate; or
      (ii) The District government adopts or implements remedial action (including revising the financial plan and budget pursuant to § 47-392.02(e) ) to correct the inconsistency which the Authority finds reasonable and appropriate, taking into account the terms of the financial plan and budget; and
    (B) The Mayor agrees to submit the reports described in subsection (a) of this section on a monthly basis for such period as the Authority may require.
  (2) Special rule for inconsistencies attributable to acts of Congress. — (A) Determination by Authority. — If the Authority determines that the revenues or expenditures of the District government during a control year are not consistent with the financial plan and budget for the year as approved by the Authority under § 47-392.02 as a result of the terms and conditions of the budget of the District government for the year as enacted by Congress or as a result of any other law enacted by Congress which affects the District of Columbia, the Authority shall so notify the Mayor.
    (B) Certification. — In the case of an inconsistency described in subparagraph (A) of this paragraph, the Authority shall certify to the Council, the President, the Secretary of the Treasury, and Congress that the District government is at variance with the financial plan and budget unless the District government adopts or implements remedial action (including revising the financial plan and budget pursuant to § 47-392.02(e) ) to correct the inconsistency which the Authority finds reasonable and appropriate, taking into account the terms of the financial plan and budget.
(d) Effect of certification. — If the Authority certifies to the Secretary of the Treasury that a variance exists:
  (1) The Authority may withhold any funds deposited with the Authority under § 47-392.04(b) , § 47-392.04(d) or § 47-392.05(a) which would otherwise be expended on behalf of the District government; and
  (2) The Secretary shall withhold funds otherwise payable to the District of Columbia under such federal programs as the Authority may specify (other than funds dedicated to making entitlement or benefit payments to individuals), in such amounts and under such other conditions as the Authority may specify.
D.C. Code § 47-374 — DC Code / Title 47 / Chapter 3 / § 47-374
§ 47-374. Accepted accounting principles to be followed.
Status: in_force

(a) Beginning October 1, 1979, the District will account for and report on, unless specifically noted in financial reports, its financial transactions in accordance with generally accepted accounting principles.
(b) The systems, procedures, and controls established by the Mayor shall permit the District to demonstrate and report on compliance with legal requirements and contractual agreements as well as generally accepted accounting principles.
D.C. Code § 47-340.35 — DC Code / Title 47 / Chapter 3 / § 47-340.35
§ 47-340.35. Maintenance of documents.
Status: in_force

Copies of the specimen bonds and of the final Financing Documents and Closing Documents shall be filed in the Office of the Secretary of the District of Columbia.
D.C. Code § 47-1223 — DC Code / Title 47 / Chapter 12A / § 47-1223
§ 47-1223. Assessment on nursing homes.
Status: repealed

Expired.
D.C. Code § 47-3403 — DC Code / Title 47 / Chapter 34 / § 47-3403
§ 47-3403. Annual payment by the United States — Appropriations — Employee pay increases.
Status: in_force

(a) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1972, there is authorized to be appropriated to the District of Columbia for such fiscal year not to exceed $6,000,000 which may only be used in such fiscal year to pay officers and employees of the District of Columbia increased compensation which is required by comparability adjustments made on or after January 1, 1972, in the rates of pay of statutory pay systems (as defined in § 5301(c) of Title 5, United States Code), based on the 1971 Bureau of Labor Statistics survey.
(b) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1973, and for each fiscal year thereafter, there is authorized to be appropriated to the District of Columbia not to exceed $12,000,000 for each such fiscal year which may only be used to pay officers and employees of the District of Columbia increased compensation which is required by comparability adjustments made on or after January 1, 1972, in the rates of pay of statutory pay systems (as defined in § 5301(c) of Title 5, United States Code), based on the 1971 Bureau of Labor Statistics survey.
D.C. Code § 47-2881 — DC Code / Title 47 / Chapter 28 / § 47-2881
§ 47-2881. Placement of Inspector General hotline in permit and license application forms.
Status: in_force

(a) In general. — Each District of Columbia permit or license application form printed after the expiration of the 30-day period which begins on the date of the enactment of this Act shall include the telephone number established by the Inspector General of the District of Columbia for reporting instances of waste, fraud, and abuse, together with a brief description of the uses and purposes of such number.
(b) Quarterly reports on use of number. — Not later than 10 days after the end of such calendar quarter of each fiscal year (beginning with fiscal year 1998), the Inspector General of the District of Columbia shall submit a report to Congress on the number and nature of the calls received through the telephone number described in subsection (a) of this section during the quarter and on the waste, fraud, and abuse detected as a result of such calls.
D.C. Code § 47-3410 — DC Code / Title 47 / Chapter 34 / § 47-3410
§ 47-3410. Effect of District of Columbia Tax Enforcement Act of 1982.
Status: in_force

(a) If any provision of the District of Columbia Tax Enforcement Act of 1982, including any amendment made by the District of Columbia Tax Enforcement Act of 1982, or the application thereof to any person or circumstance, is held invalid, the remainder of the District of Columbia Tax Enforcement Act of 1982, including the remaining amendments, and the application of such provisions to other persons or circumstances shall not be affected thereby.
(b) The repeal or amendment by the District of Columbia Tax Enforcement Act of 1982 of any provision of law shall not affect any act done or any right accrued or accruing under such provision of law before July 24, 1982, or any suit or proceeding had or commenced before July 24, 1982, but all such rights and liabilities under such acts shall continue and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
(c) All offenses committed, and all penalties incurred, prior to July 24, 1982, under any provisions of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the District of Columbia Tax Enforcement Act of 1982 had not been enacted.
D.C. Code § 47-4403 — DC Code / Title 47 / Chapter 44 / § 47-4403
§ 47-4403. Closing agreements.
Status: in_force

The Mayor may enter into a written agreement with a person relating to the liability of the person for a tax for any taxable period. If the agreement is approved by the Mayor within the time as may be stated in the agreement, or later agreed upon, the agreement shall be final and conclusive and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:
(1) The case shall not be reopened as to the matters agreed upon;
(2) The agreement shall not be modified; and
(3) In a suit or proceeding relating to the tax liability of the taxpayer, the agreement shall not be annulled, modified, set aside, or disregarded.
D.C. Code § 47-2885.15 — DC Code / Title 47 / Chapter 28 / § 47-2885.15
§ 47-2885.15. Records.
Status: in_force

(a) There shall be maintained in every pharmacy, or in the establishment or institution where a pharmacy is located, a suitable book, file, or other easily retrievable record, in which shall be preserved for a period of not less than 2 years every prescription compounded or dispensed at said pharmacy.
(b) (1) There shall be maintained a bound volume recording the information required by law or regulation concerning the over-the-counter sales of those drugs which are listed in schedule V established or amended pursuant to the federal Comprehensive Drug Abuse Prevention and Control Act of 1970 (21 U.S.C. § 801 et seq.).
  (2) There shall also be maintained a bound volume in which shall be entered similar information concerning each sale of:
    (A) Hypodermic syringes, needles, or other medical devices which may be used in the administration of controlled substances;
    (B) Gelatin capsules and glassine envelopes in quantities sufficient to indicate an intention to use such items in the distribution of controlled substances; and
    (C) Diluents or adulterants, such as lactose or quinine, in quantities sufficient to indicate an intention to use such substances for the illegal distribution or dispensing of any controlled substance.
(c) The records required to be maintained by this section shall be available for inspection by the Mayor during regular business hours.
D.C. Code § 47-504 — DC Code / Title 47 / Chapter 5 / § 47-504
§ 47-504. Authority of Council to change certain tax rates.
Status: in_force

In order to provide for additional revenue to meet additional expenditures resulting from a compensation increase adopted for persons paid under the District of Columbia Teachers’ Salary Act of 1955 (§§ 38-1962 through 38-1981 ) [repealed], policemen, and firemen, the Council, in accordance with § 406 of Reorganization Plan No. 3 of 1967, is authorized to change the rate of the taxes imposed under:
(1) The District of Columbia Income and Franchise Tax Act of 1947 ( Chapter 18 of this title );
(2) The District of Columbia Sales Tax Act ( Chapter 20 of this title );
(3) The District of Columbia Use Tax Act ( Chapter 22 of this title );
(4) The District of Columbia Cigarette Tax Act ( Chapter 24 of this title );
(5) The District of Columbia Alcoholic Beverage Control Act ( Chapter 1 of Title 25 );
(6) The Act of April 23, 1924 (relating to motor vehicle fuel tax) ( Chapter 23 of this title );
(7) Title V of the District of Columbia Revenue Act of 1937 ( Chapter 19 of this title [repealed]); and
(8) Any other act of Congress imposing a tax solely in the District of Columbia.
D.C. Code § 47-909 — DC Code / Title 47 / Chapter 9 / § 47-909
§ 47-909. Interest; waiver; extension of time for payment.
Status: repealed

Repealed.
D.C. Code § 47-850.03 — DC Code / Title 47 / Chapter 8 / § 47-850.03
§ 47-850.03. Residential property tax relief — Transfer of homestead to revocable trust.
Status: in_force

The eligibility of a real property for the deduction provided in §§ 47-850 and 47-850.01 and for the credit provided in § 47-864.01 [repealed] shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the residence of the applicant-grantor before and after the transfer.
D.C. Code § 47-2014 — DC Code / Title 47 / Chapter 20 / § 47-2014
§ 47-2014. Assumption or refund of tax by vendor unlawful; penalties.
Status: in_force

It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned for not more than 6 months, or both, for each offense.
D.C. Code § 47-2853.118 — DC Code / Title 47 / Chapter 28 / § 47-2853.118
§ 47-2853.118. Prohibited conduct and representations.
Status: in_force

Unless licensed to practice landscape architecture under [this subchapter] , no person shall engage, directly or indirectly, in the practice of landscape architecture in the District or use the title "professional landscape architect," "landscape architect," or "registered landscape architect" or display or use any words, letters, figures, titles, signs, cards, advertisements, or any other symbols or devices indicating, or tending to indicate, that the person is a landscape architect or is practicing landscape architecture.
D.C. Code § 47-2415 — DC Code / Title 47 / Chapter 24 / § 47-2415
§ 47-2415. Regulations.
Status: in_force

The Mayor may issue regulations necessary to carry out the provisions of this chapter.
D.C. Code § 47-2884.05 — DC Code / Title 47 / Chapter 28 / § 47-2884.05
§ 47-2884.05. License—Issuance; fee; contents; display; transferability; change of place or business.
Status: in_force

(a) If the Mayor approves the bond filed by the applicant and the form of the application, and finds after investigation: (1) that the financial responsibility, experience, character, and general fitness of such applicant, and of the members thereof if the applicant is a firm or voluntary association, and of the officers and directors thereof if the applicant is a joint-stock company, incorporated society, or corporation are such as to command the confidence of the community and to warrant the belief that the business of the applicant will be operated honestly, fairly, and efficiently in accordance with the purposes of this part; (2) that permitting such applicant to engage in such business will promote the convenience and advantage of the community; and (3) that the applicant has available for use in such business at the location specified in the application cash capital of at least $20,000, the Mayor shall, upon payment by the applicant of a license fee of $800, issue to the applicant a license to make such loans in accordance with the provisions of this part at the location specified in such application; except that if any such license is issued after the 30th day of April of any year the fee for such license shall be $250. If the Mayor does not so find after investigation he shall notify the applicant thereof and return the bond filed with the application. Within 60 days from the date of filing the application for license, accompanied by the investigation fee and bond required by this part, the Mayor shall either issue or refuse to issue such license, but no applicant shall be denied a license until after a due hearing by the Mayor, at which the applicant shall have a reasonable opportunity to be heard and to produce evidence in support of his application. If the application be denied, the Mayor shall within 20 days thereafter prepare a written decision and findings with respect thereto containing a summary of the evidence and the reasons supporting the denial and forthwith serve upon the applicant a copy thereof.
(b) Each license issued under this part shall state fully the name of the licensee and the place at which the business is to be conducted under such license. Such license shall be kept conspicuously posted in such place of business. No such license shall be transferable or assignable. Not more than 1 place of business shall be maintained under the same license, but the Mayor may issue more than 1 license to the same licensee upon compliance for each such license with all the provisions of this part applicable to the original issuance of licenses. Whenever a licensee shall desire to change his place of business to another location within the District he shall file an application for a new license in accordance with the provisions of § 47-2884.03 .
(c) No licensee shall transact such business or make any loan provided for by this part under any other name or at any other place of business than that named in the license.
D.C. Code § 47-3709 — DC Code / Title 47 / Chapter 37 / § 47-3709
§ 47-3709. Testimony; production of books and records.
Status: repealed

Repealed.
D.C. Code § 47-1814.08 — DC Code / Title 47 / Chapter 18 / § 47-1814.08
§ 47-1814.08. Rulemaking.
Status: repealed

Repealed.
D.C. Code § 47-340.05 — DC Code / Title 47 / Chapter 3 / § 47-340.05
§ 47-340.05. Sale of the bonds.
Status: in_force

(a) The bonds of any series may be sold at negotiated or competitive sale at, above, or below par, to one or more persons or entities, and upon terms that the Mayor considers to be in the best interest of the District.
(b) The Mayor or an authorized delegate may execute, in relation to each sale of the bonds, offering documents on behalf of the District and may authorize the distribution of the documents in relation to the bonds being sold.
(c) The Mayor is authorized to deliver the executed and sealed bonds, on behalf of the District, for authentication, and, after the bonds have been authenticated, to deliver the bonds to the original purchasers of the bonds upon payment of the purchase price.
(d) The bonds shall not be issued until the Mayor receives an approving opinion from bond counsel as to the validity of the bonds and, if the interest on the bonds is expected to be exempt from federal income taxes, the treatment of the interest on the bonds for purposes of federal income taxation.
D.C. Code § 47-1419 — DC Code / Title 47 / Chapter 14 / § 47-1419
§ 47-1419. Willful breach of warranty.
Status: expired

[Expired].
D.C. Code § 47-2202.02 — DC Code / Title 47 / Chapter 22 / § 47-2202.02
§ 47-2202.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
Status: in_force

(a) The Mayor shall collect and deposit in a lockbox maintained by the Chief Financial Officer of the District of Columbia the tax imposed pursuant to § 47-2202.01 as agent on behalf of the Washington Convention and Sports Authority (“Authority”) and shall transfer the revenue from the tax upon receipt to the Washington Convention Center Fund established pursuant to § 10-1202.08 .
(b) The Mayor may develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 to determine the amount that shall be transferred to the Authority.
D.C. Code § 47-1808.14 — DC Code / Title 47 / Chapter 18 / § 47-1808.14
§ 47-1808.14. Retailer property tax relief credit.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Base year" means the calendar year beginning January 1, 2024, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of the maximum credit amount or income threshold amount shall become effective, whichever is later.
  (2) "Consumer Price Index" means the average of the Consumer Price Index for All Urban Consumers for the Washington-Arlington-Alexandria, DC-MD-VA-WV Metropolitan Statistical Area (or such successor metropolitan statistical area that includes the District), or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year.
  (3) "Cost-of-living adjustment" means an amount, for any calendar year, equal to the dollar amount set forth in this section multiplied by the difference between the Consumer Price Index for the preceding calendar year and the Consumer Price Index for the base year, divided by the Consumer Price Index for the base year.
  (4) "Income threshold amount" means:
    (A) For tax years beginning after December 31, 2017, and before January 1, 2024, $2,500,000;
    (B) For the tax year ending December 31, 2024, $3,000,000; and
    (C) For tax years beginning after December 31, 2024, $3,000,000, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $1,000, rounded down to the next multiple of $1,000).
  (5) "Maximum credit amount" amount means:
    (A) For tax years beginning after December 31, 2017, and before January 1, 2024, $5,000;
    (B) For the tax year ending December 31, 2024, $10,000; and
    (C) For tax years beginning after December 31, 2024, $10,000, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $100, rounded down to the next multiple of $100).
  (6) "Qualified unincorporated business" means an unincorporated business that:
    (A) Is engaged in the business of making sales at retail and files a sales tax return pursuant to [Chapter 20 of this title] reflecting those sales;
    (B) Has federal gross receipts or sales less than the threshold amount for the taxable year; and
    (C) Is current on all District tax filings and payments.
  (7) "Qualified retail owned location" means a building or part of a building in the District that during the taxable year is:
    (A) The primary place of the retail business of the qualified unincorporated business;
    (B) Owned by the qualified unincorporated business; and
    (C) Classified, in whole or in part, as Class 2 Property, as defined in § 47-813 , and has obtained a Certificate of Occupancy for commercial use.
  (8) "Qualified retail rental location" means a building or part of a building in the District that during the taxable year is:
    (A) A retail establishment as defined in § 47-2001(m) ;
    (B) The primary place of the retail business of the qualified corporation;
    (C) Leased by the qualified unincorporated business; and
    (D) Classified, in whole or in part, as Class 2 Property, as defined in § 47-813 , and has obtained a Certificate of Occupancy for commercial use.
(b) For taxable years beginning after December 31, 2017, a qualified unincorporated business may claim a credit against the tax imposed by this chapter as follows:
  (1) A tax credit equal to 10% of the total rent paid by the qualified unincorporated business for a qualified rental retail location during the taxable year not to exceed the lesser of the total rent paid or the maximum credit amount; or
  (2) A tax credit equal to the total Class 2 real property taxes, pursuant to § 47-811 , paid by the qualified unincorporated business for a qualified retail owned location during the taxable year not to exceed the lesser of the real property tax paid during the taxable year or the maximum credit amount.
(c) The credit claimed under this section in any one taxable year may exceed the qualified unincorporated business's tax liability, including any minimum tax due under § 47-1807.02(b) , under this chapter for that taxable year and shall be refundable to the qualified unincorporated business claiming the credit.
(d) This section shall not apply if:
  (1) The qualified unincorporated business receives any tax credits towards payment of the real property tax for the qualified rental retail location or qualified owned retail location; or
  (2) The qualified rental retail location or qualified owned retail location is exempt from real property tax.
D.C. Code § 47-2422 — DC Code / Title 47 / Chapter 24 / § 47-2422
§ 47-2422. Civil penalties and administrative sanctions.
Status: in_force

(a) The Mayor may revoke, suspend, or deny under § 47-2405 the general sales license endorsement on the master business license of any cigarette or other tobacco product dealer for a violation of this chapter or any implementing rule promulgated by the Mayor as provided under § 47-2415 .
(a-1) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of § 47-2404 , or any rules or regulations issued under the authority of that section, pursuant to Chapter 18 of Title 2 . Adjudication of any infraction of § 47-2404 , or any rules or regulations issued under the authority of that section, shall be pursuant to Chapter 18 of Title 2 .
(b) The Mayor may (1) impose a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes or other tobacco product involved or $5,000 for a violation of this chapter, or (2) assess tax due and interest on any product acquired, possessed, sold, or offered for sale in violation of this chapter.
(c) The license or authorization to affix stamps of an agent, distributor, dealer, or person found liable for a civil penalty under subsection (b)(1) of this section on 2 or more occasions shall be revoked and the agent, distributor, dealer, or person shall not be eligible for a license or authorized by the District to affix tax stamps under this chapter for one year.
D.C. Code § 47-2865 — DC Code / Title 47 / Chapter 28 / § 47-2865
§ 47-2865. Remedies.
Status: in_force

(a) A person whose license or permit is revoked pursuant to § 47-2864 shall have the same remedy for appeal as otherwise provided by law for the revocation of that license or permit.
(b) Nothing in this subchapter shall be construed as granting a new or separate right of appeal on the merits or validity of fines or penalties, or past due taxes, and any appeal of a denial or revocation pursuant to this subchapter shall not consider the merits or validity of the outstanding debt to the District.
(c) Any person whose application is denied pursuant to § 47-2862 may request a hearing within 10 days of the denial on the basis for that denial.
D.C. Code § 47-2888.01 — DC Code / Title 47 / Chapter 28 / § 47-2888.01
§ 47-2888.01. Definitions.
Status: in_force

For the purposes of this part the term:
(1) “Animal shelter” means a private or government-owned facility established for the impoundment of stray, diseased, dangerous, sick, injured, abused, neglected, unwanted, abandoned, orphaned, lost, or otherwise displaced animals, with the intent to care for, quarantine, return to an owner, adopt out, or euthanize the animals.
(2) “Veterinary facility” means a fixed or mobile establishment where the practice of veterinary medicine is conducted. The term “veterinary facility” shall not include an establishment that is an animal shelter or a wildlife rehabilitation facility.
(3) “Wildlife rehabilitation facility” means a location where a licensed wildlife rehabilitator treats and provides temporary care of injured, diseased, orphaned, or displaced indigenous wild animals and provides for their subsequent release into appropriate habitats. A wildlife rehabilitation facility may be an individual’s home, a triage location, or a facility dedicated to wildlife rehabilitation.
D.C. Code § 47-2002.01 — DC Code / Title 47 / Chapter 20 / § 47-2002.01
§ 47-2002.01. Street vendors; minimum sales tax.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Business Beneficial License Holder” means a corporation, limited liability company, partnership, or other business entity that is the beneficial owner of the vending license held by an Employee License Holder.
  (2) “Employee License Holder” means an individual street vendor who holds a vending license as an employee, agent, or representative, or for the ultimate benefit, of a corporation, limited liability company, partnership, or other business entity.
  (3) “MST” means the minimum sales tax that a street vendor is obligated to pay.
  (4) “Street vendor” means a person licensed to vend from a sidewalk, roadway, or other public space under Chapter 1A of Title 37 .
(b) (1) Except as provided in subsection (c) or (d) of this section, a street vendor who holds a license, including a temporary license, authorizing the vending of merchandise, food, or services from public space or from door to door who has collected less than $375 in sales tax for the quarter shall file a return pursuant to § 47-2002 and as required by the Office of the Chief Financial Officer’s Office of Tax and Revenue and remit a $375 MST payment for the quarter being reported.
  (2) A MST payment shall be made in a manner prescribed by the Office of the Chief Financial Officer’s Office of Tax and Revenue.
  (3) If a MST payment is not timely remitted, the unpaid MST payment shall be considered unpaid sales tax and all sections of this chapter applicable to the collection and assessment of unpaid sales tax and the imposition of interest and penalties shall apply.
(c) Except as provided in subsection (d) of this section, if a street vendor has collected sales tax in excess of $375 for the quarter being reported, subsection (b) of this section shall not apply and the street vendor shall file a return pursuant to § 47-2002 and as required by the Office of the Chief Financial Officer’s Office of Tax and Revenue and remit the full amount of the sales tax collected for the quarter being reported.
(d) (1) Notwithstanding any other provision of this section, if an individual street vendor holds a vending license as an Employee License Holder for a Business Beneficial License Holder, the Employee License Holder shall not be individually responsible for filing a return or remitting an MST under this section. If the Business Beneficial License Holder files a single, consolidated return pursuant to § 47-2002 , reporting all sales tax collected by all Employee License Holders who are employed by or otherwise affiliated with the Business Beneficial License Holder, and remitting the full amount of the sales tax due by all such Employee License Holders for the quarter being reported, the return shall report the vending license number of each vending license held by an Employee License Holder for which information is included in the return.
  (2) The Business Beneficial License Holder shall be responsible for maintaining all books and records of the sales made by its employee street vendors pursuant to § 47-4311 .
  (3) A consolidated sales tax filing shall be filed electronically in the manner prescribed by the Office of Tax and Revenue.
(e) (1) Notwithstanding §§ 47-4221 and 47-4222 , the Chief Financial Officer shall abate any unpaid portion of the assessment of the minimum tax (or a liability in respect of a minimum tax) imposed by this section and certified by the Mayor as eligible for abatement pursuant to § 37-131.08c .
  (2) The Mayor shall certify to the Chief Financial Officer each taxpayer eligible for an abatement of minimum tax imposed by this section and any interest or penalties imposed under this title . The certification shall identify:
    (A) The specific taxpayer (including taxpayer identification number and District sales tax account number);
    (B) The amount of any such abatement of minimum tax, interest, and penalty to be abated;
    (C) The relevant tax periods subject to abatement; and
    (D) Such other information as the Chief Financial Officer shall require.
  (3) The tax periods eligible for abatement under this subsection are the quarter ending March 31, 2010 through the quarter ending immediately after [July 1, 2023].
  (4) All requests for abatement under this subsection must be filed by the taxpayer with the Chief Financial Officer on or before September 30, 2028, in the manner and form prescribed by the Chief Financial Officer.
  (5) Nothing in this subsection shall be construed as authorizing an abatement or refund of any minimum tax, interest, or penalties previously paid.
D.C. Code § 47-2853.49 — DC Code / Title 47 / Chapter 28 / § 47-2853.49
§ 47-2853.49. Substantial equivalency; practice privilege.
Status: in_force

(a) The Board, or its designee, shall make a determination of whether the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to, or exceed, the education, examination, and experience requirements contained in the Uniform Accountancy Act, approved by the NASBA Board of Directors on July 7, 2007 (http://www.nasba.org/862571B900737CED/60C85E6667EE42F58   62573E6004F3E9D/$file/UAA%20Fifth%20Edition%20Final.pdf) (“UAA”) or that an individual certified public accountant’s (“CPA”) education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the UAA. In making its determination, the Board, or its designee, shall take into account the qualifications without regard to the sequence in which experience, education, or examination requirements were attained.
(b) An individual whose principal place of business is not in the District shall be presumed to have qualifications substantially equivalent to the District’s qualifications and shall have all the privileges of licensees  of the District without the need to obtain a license under § 47-2853.42 if:
  (1) The individual holds a valid, unrestricted license as a CPA from any state that the NASBA National Qualification Appraisal Service has verified to be in substantial equivalence with the CPA licensure requirements of the AICPA/NASBA Uniform Accountancy; or
  (2) The individual holds a valid license as a CPA from any state that the NASBA National Qualification Appraisal Service has not verified to be in substantial equivalence with the CPA licensure requirements of the UAA, but the individual has obtained from the NASBA National Qualification Appraisal Service verification that the individual’s CPA qualifications are substantially equivalent to the CPA licensure requirements of the UAA. Any individual who passed the Uniform CPA Examination and holds a valid license issued by any state prior to January 1, 2012, may be exempted by the Board from the education requirement in section 5(c)(2) of the UAA for purposes of this section.
(c) Except as provided in this part, an individual granted practice privileges under this section, who offers or renders professional services, whether in person or by mail, telephone, or electronic means pursuant to this part, need not provide notice or other submission to any individual.
(d) An individual licensee of another state exercising the privilege afforded under this section and the firm that employs the licensee shall simultaneously consent, as a condition of the grant of the privilege, to the following:
  (1) The personal and subject matter jurisdiction and disciplinary authority of the Board;
  (2) Compliance with this part, the generally applicable provisions of this subchapter, and the Board’s rules;
  (3) In the event the license from the state of the individual’s principal place of business is no longer valid, the cessation of the offering or rendering of professional services in the District, individually and on behalf of a firm; and
  (4) The appointment of the state board that issued the license as the licensee’s agent upon whom process may be served in any action or proceeding by the Board against the licensee.
(e) An individual who has been granted practice privileges under this section, who performs any of the services listed in § 47-2853.41(1) and who performs the services for an entity with its home office in the District may only perform the services through a firm that has obtained a registration under § 47-2853.44.
(f) An individual who has been granted practice privileges under this section and who performs services for which a firm registration is required under subsection (e) of this section shall not be required to obtain a license under § 47-2853.42 .
(g) A licensee of the District offering or rendering services or using their CPA title in a state shall be subject to disciplinary action in the District for an act committed in the state for which the licensee would be subject to discipline for the act committed in the state. The Board shall investigate any complaint made by a board of accountancy of a state.
D.C. Code § 47-3920 — DC Code / Title 47 / Chapter 39 / § 47-3920
§ 47-3920. Effect of repealers and amendments.
Status: in_force

(a) The repeal or amendment by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before September 20, 1989 or any suit or proceeding commenced before September 20, 1989, but all rights and liabilities under prior law shall continue and may be enforced in the same manner and to the same extent as if the repeal or amendment had not been made.
(b) All offenses committed and all penalties incurred prior to September 20, 1989 under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if this act had not been enacted.
D.C. Code § 47-2866 — DC Code / Title 47 / Chapter 28 / § 47-2866
§ 47-2866. Interagency computer system and enforcement.
Status: in_force

(a) (1) Consistent with the Delinquent Debt Recovery Act of 2012, effective September 20, 2012 (subtitle E of title I of D.C. Law 19-168 ; 59 DCR 8025), the Chief Financial Officer shall implement an interagency computer system to enable government agencies, including the Department of Licensing and Consumer Protection, the Office of Tax and Revenue, and the Department of Public Works, to maintain and access up-to-date records of outstanding fines, fees, penalties, interest, taxes, or other charges that may be owed by applicants for licenses or permits from the District government.
  (2) At least 30 days prior to the implementation of the interagency computer system, the Chief Financial Officer shall notify the Council of the date of implementation.
(b) Upon the implementation of the interagency computer system as required by subsection (a) of this section:
  (1) All agencies responsible for issuing licenses or permits shall utilize the interagency computer system containing records of outstanding fines, fees, penalties, interest, taxes, or other charges owing to the District government to determine whether the application for a license or permit should be denied pursuant to § 47-2862(a) ;
  (2) Self-certification authority shall no longer be authorized; and
  (3) Section 47-2863 shall expire.
(c) For purposes of administering and enforcing any tax law in the District of Columbia, the Mayor may require any owner, occupant, or transferor of real property and any taxpayer to provide a social security number or other tax identification number on any return or in a form and manner as the Mayor prescribes. Any use or disclosure of these numbers shall be for tax administration and enforcement purposes only.
(d) The Chief Financial Officer may promulgate such rules as may be necessary and appropriate to carry out provisions of this subchapter.
D.C. Code § 47-1087 — DC Code / Title 47 / Chapter 10 / § 47-1087
§ 47-1087. Hill Center at the Old Naval Hospital; Lot 5, Square 948.
Status: in_force

(a) (1) (A) The real property, described as Lot 5, in Square 948 (commonly known as Hill Center), and any successor lots or any assessment and taxation lots created within Lot 5, (“property”) shall be exempt until July 1, 2017, from real property, recordation, and transfer taxation imposed under this title, so long as the real property continues to be leased by the Old Naval Hospital Foundation (“ONHF”) under and according to the terms of the lease between the District of Columbia and ONHF, dated December 12, 2010, (“2010 lease”) and any holder of a possessory interest in the property shall be exempt from possessory interest taxation imposed under § 47-1005.01 until July 1, 2017, notwithstanding any sublease, license, assignment, or other conveyance of the right to use the property from ONHF to any sub-lessee, licensee, assignee, or other conveyee (“receiving entity”); provided, that the receiving entity uses the property pursuant to, and in conformance with, the use provisions of the 2010 lease and subject to the provisions of § 47-1009 ; provided further, that both the special exemptions from real property tax and the possessory interest tax under this section shall expire on July 1, 2017.
    (B) Starting on July 1, 2017, the property, ONHF, and the possessory interest of a receiving entity that could not qualify for a real property tax exemption under § 47-1002 were it the owner of the property shall be subject, as applicable, to § 47-1005 , and ONHF, additionally, shall be subject to §§ 47-1007 and 47-1009 .
  (2) [Repealed].
(b) The lease, sublease, license, assignment, or other conveyance of any interest for any use of the property described in subsection (a) of this section that is not prohibited by the 2010 lease shall be exempt from recordation and transfer taxation during the period of the exemption described in subsection (a) of this section.
D.C. Code § 47-1352 — DC Code / Title 47 / Chapter 13A / § 47-1352
§ 47-1352. Purchase by District — in general.
Status: in_force

(a) If the highest bid at a public auction is not sufficient to pay the taxes or if a certificate of sale shall become void, the real property shall be bid off to and purchased by the Mayor in the name of the District. Real property bid off to the District shall not be exempt from assessment and taxation, but shall be assessed and taxed as other real property. If real property is bid off to the District (including by a void certificate of sale under § 47-1355 ), the taxes, and interest thereon accruing from the first day of the month following the date of the tax sale where the real property was bid off, shall remain a lien on the real property.
(b) A certificate of sale in substantially the same form as provided in this chapter may be issued at any time by the Mayor in the name of the District for real property bid off in the name of the District, and, for purposes of the interest computation, the certificate of sale shall relate back to the date the real property was bid off; provided, that notwithstanding any other law, if the certificate of sale is not sold, assigned, or otherwise transferred by the District, the certificate shall be perpetual and the Mayor shall not be required to foreclose on the right of redemption. The Mayor shall have the same rights and remedies with regard to the real property as other purchasers, including the right to foreclose the right of redemption and to be reimbursed for expenses.
D.C. Code § 47-919 — DC Code / Title 47 / Chapter 9 / § 47-919
§ 47-919. Disposition of monies collected.
Status: in_force

All monies collected under this chapter shall be deposited in the General Fund, except that:
(a) In fiscal years ending before October 1, 2023:
  (1) 15% of the monies collected under this chapter shall be deposited into the Housing Production Trust Fund established by § 42-2802 ("Housing Production Trust Fund");
  (2) 85% of the monies collected under this chapter for the transfer of Lots 836, 837 and 855 in Square 37, or such successor record or assessment and taxation lots as may be created through future subdivision or creation of condominium units, shall be deposited in the West End Library and Fire Station Maintenance Fund established by § 1-325.181 ("West End Library and Fire Station Maintenance Fund");
(b) In Fiscal Year 2024 and each fiscal year thereafter:
  (1) The lesser of the following amounts shall be deposited in the Housing Production Trust Fund:
    (A) 15% of the monies collected under this chapter ; or
    (B) 102% of the amount deposited into the Housing Production Trust Fund in the prior fiscal year pursuant to this section;
  (2) 85% of the monies collected under this chapter for the transfer of Lots 836, 837 and 855 in Square 37, or such successor record or assessment and taxation lots as may be created through future subdivision or creation of condominium units, shall be deposited in the West End Library and Fire Station Maintenance Fund; and
(c) [Repealed].
D.C. Code § 47-4804 — DC Code / Title 47 / Chapter 48 / § 47-4804
§ 47-4804. Recapture.
Status: in_force

(a) An owner of a project that claims a District of Columbia low-income housing tax credit shall submit a copy of the statement issued by the Department with respect to the project at the time of filing the return required to be filed by the owner pursuant to § 47-1805.02 . In the case of failure to attach the statement, a credit under this section shall not be allowed with respect to the project for that year until the copy is provided to the Chief Financial Officer and the Commissioner.
(b) (1) If under section 42 of the 1986 Internal Revenue Code, as amended and in effect for the taxable year, a portion of any federal low-income housing tax credits taken on a low-income qualified project is required to be recaptured, the District of Columbia low-income housing tax credit authorized by this chapter with respect to such qualified District of Columbia project shall also be recaptured by the Office of Chief Financial Officer or Commissioner of Insurance, Securities, and Banking. The District of Columbia recapture amount shall be equal to the amount of the District of Columbia low-income housing tax credits previously claimed times a fraction, the numerator of which shall be the amount of recaptured federal low-income housing tax credits and the denominator of which shall be the amount of federal low-income housing tax credits previously claimed.
  (2) This subsection shall apply to District of Columbia low-income housing tax credits awarded before October 1, 2024.
(c) (1) If a project that claims a District of Columbia low-income tax credit, or the owner of such a project, is found to be non-compliant pursuant to § 47-4807 , the Department may recapture credits held by the project or owner or impose a fine on the owner.
  (2) This subsection shall apply to District of Columbia low-income housing tax credits awarded on or after October 1, 2024.
D.C. Code § 47-2883.04 — DC Code / Title 47 / Chapter 28 / § 47-2883.04
§ 47-2883.04. Penalty.
Status: in_force

Any person who shall violate any provision of this part or of any regulation promulgated by the Mayor under the authority of this part shall be guilty of a misdemeanor and shall be punished by a fine not more than the amount set forth in [ § 22-3571.01 ] or by imprisonment for not more than 90 days, or both. Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this part, or any rules or regulations issued under the authority of this part, pursuant to Chapter 18 of Title 2 . Adjudication of any infraction of this part shall be pursuant to Chapter 18 of Title 2 .
D.C. Code § 47-1249 — DC Code / Title 47 / Chapter 12B / § 47-1249
§ 47-1249. Appeals.
Status: repealed

Repealed.
D.C. Code § 47-3212 — DC Code / Title 47 / Chapter 32 / § 47-3212
§ 47-3212. Contents of annual revenue data estimates and projections.
Status: repealed

Repealed.
D.C. Code § 47-404 — DC Code / Title 47 / Chapter 4 / § 47-404
§ 47-404. Account books of Collector.
Status: in_force

(a) It shall be the duty of the Collector to keep in his office account books, in which shall be entered:
  (1) The dates of payment of all taxes;
  (2) The amounts paid;
  (3) The names of the persons by whom payment has been made;
  (4) The years paid for;
  (5) The property paid on; and
  (6) The names of the persons to whom assessed.
(b) His books shall at all times be open to the inspection of any officer who may be authorized by the Mayor of the District of Columbia to examine the same.
D.C. Code § 47-1705 — DC Code / Title 47 / Chapter 17 / § 47-1705
§ 47-1705. Distraint of personal property — Persons required to exhibit books.
Status: repealed

Repealed.
D.C. Code § 47-2909 — DC Code / Title 47 / Chapter 29 / § 47-2909
§ 47-2909. Transmission of price list to Assessor.
Status: in_force

On or before the first day of November in each year the proprietor or proprietors, keeper or keepers, of each licensed restaurant, eating house, barroom, sample room, ice cream saloon, and soda fountain room or establishment in said District, as aforesaid, shall transmit to the Assessor of said District a printed copy of the usual or common price or prices of articles or things kept for sale by him, her, or them, as aforesaid, which shall be filed by the Assessor in his office, and unless he is notified of changes therein, the copy transmitted and filed in said office may be used in any case or proceeding under §§ 47-2909 to 47-2911 as prima facie evidence of the common or usual prices charged for the articles or things mentioned therein by the proprietor or proprietors, keeper or keepers, of any of the places or establishments aforesaid, and in a failure of any proprietor or proprietors, keeper or keepers, to transmit the copy aforesaid, the Assessor shall notify such person of such failure, and require such copy to be forthwith transmitted to him.
D.C. Code § 47-3918 — DC Code / Title 47 / Chapter 39 / § 47-3918
§ 47-3918. Personal debt liability; priority; collection; “person” defined.
Status: repealed

Repealed.
D.C. Code § 47-1801.05 — DC Code / Title 47 / Chapter 18 / § 47-1801.05
§ 47-1801.05. Effect of repeal or amendment.
Status: transferred

Transferred.
D.C. Code § 47-871 — DC Code / Title 47 / Chapter 8 / § 47-871
§ 47-871. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d) ; and
(2) “Homeowners association” means a mandatory membership association of owners of residential real property created and formed pursuant to a recorded instrument including a declaration of covenants, limitations, and conditions, which subjects property within the homeowners association to certain restrictive covenants.
D.C. Code § 47-4301 — DC Code / Title 47 / Chapter 43 / § 47-4301
§ 47-4301. Periods of limitation.
Status: in_force

(a) Unless otherwise provided in subsection (d) of this section, the amount of a tax imposed under this title shall be assessed within 3 years after the return was filed (whether or not the return was filed after the date due) or, if the tax is payable by stamp, at any time after the tax became due and before the expiration of 3 years after the date on which a part of the tax was paid. A proceeding in court without assessment for the collection of the tax shall not commence after the expiration of such period. For purposes of this chapter, the term “return” means the return of tax required to be filed by the taxpayer (and does not include a return of tax of a person from whom the taxpayer has received an item of income, gain, loss, deduction, or credit).
(b) For purposes of this section, a return filed before the last day prescribed by this title, or by regulations promulgated under this title for filing, shall be considered as filed on the last day.
(c) The execution of a return by the Mayor shall not start the running of the period of limitations on assessment and collection.
(d) (1) In the case of a (A) false or fraudulent return with the intent to evade tax, (B) willful attempt in any manner to defeat or evade tax imposed by this title, (C) failure to file a return,  or (D) filing a real property tax exemption application, the tax may be assessed, or a proceeding in court for the collection of the tax may begin without assessment, at any time.
  (2) (A) In the case of a tax imposed by Chapter 18 of this title , if the taxpayer omits an amount properly includible in gross income which is in excess of 25% of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of the tax may be begun without assessment, at any time within 6 years after the return was filed. In the case of a trade or business, the term “gross income” means the amount received or accrued from the sale of goods or services (if the amounts are required to be shown on the return) before diminution by the cost of the sales or services.
    (B) (i) For the purposes of subparagraph (A) of this paragraph, an understatement of gross income by reason of an overstatement of unrecovered cost or other basis is an omission from gross income.
      (ii) This subparagraph shall apply to returns filed:
        (I) After [February 18, 2017]; and
        (II) On or before [February 18, 2017] if the applicable assessment period provided for in this section for assessment of the taxes with respect to the return has not expired as of the date return was filed.
  (3) In the case of a return not under Chapter 18 of this title , if the taxpayer omits from the return an amount of tax properly includible on the return which exceeds 25% of the amount of the tax reported on the return, the tax may be assessed, or a proceeding in court for the collection of the tax may be begun without assessment, at any time within 6 years after the return is filed.
(e) If, before the expiration of the time prescribed in this section for the assessment of a tax imposed by this title, both the Mayor and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time before the expiration of the extended period. The period may be extended further by subsequent agreement in writing made before the expiration of an extended period.
(f) If the amount of taxable income for a taxable year (or portion of a taxable year) of a taxpayer as reported by the taxpayer, or his duly authorized agent, to the United States Department of Treasury for federal income tax purposes is changed or corrected by the Commissioner of Internal Revenue, by a court of the United States, or by a court of the District of Columbia, or if the amount of taxable income for a taxable year (or portion of a taxable year) of a taxpayer as reported by the taxpayer or his duly authorized agent, to the District of Columbia for District of Columbia income or franchise tax purposes is changed or corrected by a court of the United States or the District of Columbia, the taxpayer, or his duly authorized agent, shall, within 90 days after the change or correction is finally determined, report in writing the changed or corrected taxable income to the District of Columbia. The Mayor may, within 180 days from the date of the receipt of written notice from the taxpayer of the changed or corrected taxable income as finally determined, assess or reassess the amount of a tax imposed by this title; provided, that if the date of receipt by the District of Columbia of a notice from the taxpayer is more than 180 days before the expiration of the applicable period of limitation, the Mayor shall have until the expiration of the applicable period of limitation to assess or reassess the amount of the tax. Failure to report the changed or corrected taxable income as finally determined within the 90-day period shall suspend the running of the period of limitation for a period of 180 days after the date that the report from the taxpayer, or his duly authorized agent, is received by the District of Columbia.
D.C. Code § 47-1504 — DC Code / Title 47 / Chapter 15 / § 47-1504
§ 47-1504. Warehouse property.
Status: repealed

Repealed.
D.C. Code § 47-1817.05 — DC Code / Title 47 / Chapter 18 / § 47-1817.05
§ 47-1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.
Status: in_force

(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2000, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1817.06 equal to 50% of the wages paid to a qualified disadvantaged employee, as defined in § 47-1817.04 , during the first 24 calendar months of employment.
(b) The credit under subsection (a) of this section shall not be allowed:
  (1) To exceed $15,000 in a taxable year for a qualified disadvantaged employee; or
  (2) If the Qualified High Technology Company accords the qualified disadvantaged employee lesser benefits or rights than it accords other employees in similar jobs.
(c) [Repealed].
D.C. Code § 47-1265 — DC Code / Title 47 / Chapter 12C / § 47-1265
§ 47-1265. Confidentiality; audit; determination or redetermination 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 a nursing facility under this chapter is confidential and shall not be disclosed by the Mayor.
(b) The Mayor may audit the information required to be reported by a nursing facility under this chapter, or any rules issued pursuant to § 47-1267 , and may use the audited information to determine or redetermine the amount of the assessment due under this chapter.
(c) The Mayor may summon any person to appear before the Mayor to give testimony or answer interrogatories, or to produce books, records, or other pertinent information relating to matters subject to an audit. The summons may be served by a member of the Metropolitan Police Department or by registered mail or certified mail addressed to the person at the person’s last dwelling place or principal place of business. 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 § 47-1812.01 — DC Code / Title 47 / Chapter 18 / § 47-1812.01
§ 47-1812.01. General duties of Mayor.
Status: in_force

The Mayor is hereby required to administer the provisions of this chapter. As soon as practicable after the return is filed, the Mayor shall examine it and shall determine the correct amount of tax.
D.C. Code § 47-4107 — DC Code / Title 47 / Chapter 41 / § 47-4107
§ 47-4107. Attempt to interfere with administration of District of Columbia revenue laws.
Status: in_force

(a) A person who attempts to influence, intimidate, or impede an officer or employee of the District of Columbia acting in an official capacity under this title, or under regulations made under authority thereof, or in any other way corruptly or by force or threats of force (including a threatening letter or communication) obstructs or impedes, or attempts to obstruct or impede, the due administration of this title, regardless of the existence of an investigation brought under this title, 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.
(b) A person who forcibly rescues or causes to be rescued any property, or attempts to do so, after it has been seized 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.
(c) 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 § 47-1353.01 — DC Code / Title 47 / Chapter 13A / § 47-1353.01
§ 47-1353.01. Post-sale notice.
Status: in_force

(a) Within 30 days after the date of the tax sale, the Mayor shall send notice of the sale by first class mail to the person who last appears as the owner of the real property on the tax roll, at the last address shown on the tax roll, as updated by the filing of a change of address in accordance with § 42-405. If the premises address is different from the address of record of the owner, the Mayor shall send a duplicate copy of the notice to the premises address, addressed to “Property Owner.”
(b) The notice required pursuant to subsection (a) of this section shall be in substantively the following form:
“[Date]
“ATTENTION: YOUR PROPERTY WAS SOLD AT TAX SALE
“Subject Property: [Identify by taxation square, suffix, and lot number, or parcel and lot number, and by premises address]
“Tax Sale Date: [July ____, 20__]
“If you do not pay all amounts due, the purchaser will have the right to file a lawsuit to foreclose on the property and you may lose title.
“According to the Mayor’s tax roll, you own or may have an interest in the real property listed above. Please follow the below instructions to redeem your property from tax sale and prevent a foreclosure lawsuit.
• “To redeem your property from the tax sale, you must pay all taxes owed, as well as any legal fees and expenses that may become due.
• “A tax bill is mailed to you during the month of August. You should pay the bill in full and on time.
• “If you are receiving this notice after October 31, 20__, or if you have not already paid your tax bill in full, you should contact the Office of Tax and Revenue (“OTR”) at ______ for a current tax bill and up-to-date payoff amount.
• “After you have paid your taxes, you should call OTR to confirm that you have redeemed your property. Keep a copy of your proof of payment in case there is a later dispute about the payment.
• “If you have not paid all taxes within four months after the Tax Sale Date stated above, an additional $381.50 may be added to reimburse the purchaser for some costs.
• “If you do not redeem the property within six months of the Tax Sale Date stated above, the tax sale purchaser may file a lawsuit against you to obtain title to the property.
• “If the purchaser files a foreclosure lawsuit, you will be responsible for legal fees and expenses that may total thousands of dollars. You may also lose title to the property.
• “For further information on how to redeem, please read our Real Property Owner’s Guide to the Tax Sale Redemption Process, available on our Web site at www. taxpayerservicecenter.com by clicking on “Real Property.” You may also request a copy by visiting or writing to our Customer Service Center at 1101 4th Street, SW, Suite 270W, Washington, DC 20024.
“YOU MAY BE ELIGIBLE FOR FREE LEGAL SERVICES OR OTHER ASSISTANCE. SEE THE NEXT PAGE FOR MORE INFORMATION.
“Should you have additional questions, please call OTR’s Customer Service Center at (202) 727-4TAX (4829).
“RESOURCES FOR REAL PROPERTY TAXPAYERS IN THE DISTRICT OF COLUMBIA
“Real Property Tax Ombudsman. Homeowners and other interested parties may be eligible for assistance from the Real Property Tax Ombudsman. If you need assistance with a tax sale or related property tax matters, contact the Real Property Tax Ombudsman at ________.
“Classification Disputes. If your real property is classified as vacant or blighted and you believe this classification is incorrect, contact the Vacant Building Enforcement Unit of the Department of Buildings at ______ for information on how to appeal the property classification.
“Hardship Forbearance. You may be eligible to defer, or postpone, payment of the past due amount. For information on how to apply for this deferral, please contact the Office of Tax and Revenue at ________.
“Senior Citizen and Low-Income Tax Relief. Senior citizens and low-income households may have additional rights to defer property taxes. If think you may be eligible for this tax relief, please contact the Office of Tax and Revenue at ______ for more information.
“Additional Legal Services. Free and reduced-cost legal services may be available to low- and moderate-income households. You can get a list of service providers from the Real Property Tax Ombudsman (above).
“Housing Counseling Services. The U.S Department of Housing and Urban Development (“HUD”) sponsors housing counseling agencies throughout the country that can provide advice on buying a home, renting, defaults, foreclosures, and credit issues. You can get a list of HUD-approved housing counseling agencies from the Real Property Tax Ombudsman (above).”
(c) The tax sale purchaser shall cause a copy of the notice referred to in subsection (b) of this section to be posted on a place on the premises of the real property where it may be conveniently read. The copy of the notice shall be posted no sooner than 4 months after the date of the tax sale but at least 45 days before the filing of a complaint under § 47-1370 .
(d) Subject to the Mayor’s authority to cancel the sale under § 47-1366(b)(3)(A) and (B), the failure of the Mayor to mail the notice as provided in subsections (a) and (b) of this section, or to include any tax amounts in the notice, shall not:
  (1) Invalidate or otherwise affect a tax;
  (2) Invalidate or otherwise affect a sale made under this chapter to enforce payment of taxes;
  (3) Prevent or stay any proceedings under this chapter; or
  (4) Affect the title of a purchaser.
(e) Action taken under § 47-1336 , relating to energy efficient loans, shall be exempt from the notice requirements of this section.
D.C. Code § 47-2888.04 — DC Code / Title 47 / Chapter 28 / § 47-2888.04
§ 47-2888.04. Denial, suspension, or revocation of veterinary facility license.
Status: in_force

(a) The Mayor may deny issuance or renewal of or suspend or revoke a license issued pursuant to this part for any one of a combination of the following reasons:
  (1) Conviction of an offense that is directly related to the occupation for which the license is sought or held, pursuant to a determination made under § 47-2853.17(c-1)(2) ;
  (2) A finding, after notice and an opportunity for a hearing, that any person named on an application has violated this part or any rules issued pursuant to this part;
  (3) A finding by the Mayor that any provision of this part has been violated; or
  (4) Furnishing false or misleading information to the Mayor, failing to furnish information required by the Mayor, or refusing to allow an inspection in accordance with § 47-2888.05 .
(b) The Mayor shall summarily suspend a license issued pursuant to this part whenever the Mayor finds that a veterinary facility’s failure to comply with a provision of this part or with any District or federal law or regulation applicable to the facility is of such a serious nature and magnitude that it presents an imminent danger to the health or safety of a person or animal. The Mayor shall impound any animals remaining at the facility without an owner present and shall care for those animals until they can be restored to their owners or adopted. The licensee shall be responsible for all costs incurred by the impoundment, care, restoration, or adoption of the impounded animals. The Mayor shall provide the licensee with written notice that states the action being taken, the basis of the action, and the right of the licensee to request a hearing within 5 days. The Mayor shall hold a hearing within 5 days of receiving a timely request, and shall issue a written decision, including findings of fact and conclusions of law, within 5 days of the conclusion of the hearing. The Mayor shall provide a copy of the decision to each party by mailing a copy to the licensee and the licensee’s counsel of record. A request for a hearing shall not act to stay the suspension pending the outcome of the hearing.
D.C. Code § 47-825.01 — DC Code / Title 47 / Chapter 8 / § 47-825.01
§ 47-825.01. Board of Real Property Assessments and Appeals.
Status: repealed

Repealed.
D.C. Code § 47-1702 — DC Code / Title 47 / Chapter 17 / § 47-1702
§ 47-1702. Distraint of personal property — Authority to levy and sell; report and audit; disposition of surplus.
Status: repealed

Repealed.
D.C. Code § 47-2602 — DC Code / Title 47 / Chapter 26 / § 47-2602
§ 47-2602. Domicile of insurer organized in foreign country.
Status: in_force

Except for insurers organized under the laws of Canada, the domicile of an insurer organized or formally located in a foreign country shall be the insurer’s principal place of business in the United States of America. The domicile of a Canadian insurer shall be the Canadian province where the insurer’s headquarters are located.
D.C. Code § 47-2209 — DC Code / Title 47 / Chapter 22 / § 47-2209
§ 47-2209. Assumption or refund of tax by vendor unlawful.
Status: in_force

The provisions of § 47-2014 are hereby incorporated in and made applicable to this chapter.
D.C. Code § 47-2888.06 — DC Code / Title 47 / Chapter 28 / § 47-2888.06
§ 47-2888.06. Animal licenses.
Status: in_force

A licensed veterinarian may issue animal licenses. The veterinarian shall collect the required fees and may collect an additional $2 for each license issued as reimbursement for administrative costs.
D.C. Code § 47-2851.14 — DC Code / Title 47 / Chapter 28 / § 47-2851.14
§ 47-2851.14. Certain professional licenses exempt.
Status: repealed

Repealed.
D.C. Code § 47-1807.10 — DC Code / Title 47 / Chapter 18 / § 47-1807.10
§ 47-1807.10. Tax on corporations — Credits — Alternative fuel infrastructure credit.
Status: in_force

(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed on an eligible applicant by § 47-1807.02 a credit in the amount of 50% of the equipment and labor costs directly attributable to the purchase and installation of alternative fuel storage and dispensing or charging equipment on a qualified alternative fuel vehicle refueling property.
(b) The equipment and labor costs for which a tax credit may be claimed under this section shall not include costs associated with the:
  (1) Purchase of land, or access to land, to be used as a qualified alternative fuel vehicle refueling property;
  (2) Purchase of an existing qualified alternative fuel vehicle refueling property; or
  (3) Construction or purchase of any structure.
(c) The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1807.02 for that year.
(d) If the amount of the tax credit permitted under this section exceeds the tax otherwise due under § 47-1807.02 , the amount of the credit not used may be carried forward for up to 2 tax years. The credit shall not be refundable.
(e) If the alternative fuel storage and dispensing equipment or charging equipment on a qualified alternative fuel vehicle refueling property is no longer used to dispense or sell alternative fuel to the public, any unused tax credit shall be forfeited and the taxpayer may not claim a tax credit for the portion of the tax year after the date on which the alternative fuel storage and dispensing equipment was no longer used to dispense or sell alternative fuel to the public.
(f) For the purposes of this section, the term:
  (1) “Alternative fuel” shall have the same meaning as provided in § 47-1806.12(f)(1) .
  (2) “Eligible applicant” means a corporation that is the owner or lessee of a qualified alternative fuel vehicle refueling property.
  (3) “Qualified alternative fuel vehicle refueling property” shall have the same meaning as provided in § 47-1806.12(f)(3) .
D.C. Code § 47-2885.13 — DC Code / Title 47 / Chapter 28 / § 47-2885.13
§ 47-2885.13. Deteriorating drugs; sample drugs; returned drugs.
Status: in_force

(a) Drugs which may deteriorate shall at all times be stored under conditions specified on the label of the original container and in accordance with applicable District of Columbia or federal laws or regulations, and shall not be sold or dispensed after the expiration date designated on the label of the original container, and in accordance with applicable District of Columbia or federal laws or regulations.
(b) Drugs designated “sample” shall not be sold.
(c) A drug which has been returned after leaving the pharmacy shall not be placed in stock for reuse or resale, except manufacturer packaged unit dose or unit of use drugs which have been unopened and unaltered.
D.C. Code § 47-170 — DC Code / Title 47 / Chapter 1A / § 47-170
§ 47-170. Right to judicial appeal.
Status: repealed

Repealed.
D.C. Code § 47-1911 — DC Code / Title 47 / Chapter 19 / § 47-1911
§ 47-1911. Imposition of tax; additional levy on transfers.
Status: repealed

Repealed.
D.C. Code § 47-922 — DC Code / Title 47 / Chapter 9 / § 47-922
§ 47-922. Effective date.
Status: repealed

Repealed.
D.C. Code § 47-4704 — DC Code / Title 47 / Chapter 47 / § 47-4704
§ 47-4704. Applicability.
Status: in_force

This chapter shall apply as of October 1, 2011.
D.C. Code § 47-348 — DC Code / Title 47 / Chapter 3 / § 47-348
§ 47-348. Termination of depositories or refusal of contracts; immediate withdrawal.
Status: repealed

Repealed.
D.C. Code § 47-402 — DC Code / Title 47 / Chapter 4 / § 47-402
§ 47-402. Deputy Collector of Taxes.
Status: in_force

The Deputy Collector of Taxes shall perform such duties as may be required of him by the Collector, and the Collector may require the said Deputy Collector to give bond for the faithful performance of his duties; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.
D.C. Code § 47-2885.08 — DC Code / Title 47 / Chapter 28 / § 47-2885.08
§ 47-2885.08. Licensing of pharmacies.
Status: in_force

(a) The application for a pharmacy license shall be made on a form to be prescribed by the Mayor and shall be accompanied by the required fee. The license shall be valid for a period of time to be determined by the Mayor. No license fee shall be required for the operation of a pharmacy by the United States government or by the District of Columbia government.
(b) Application for renewal of a pharmacy license shall be made not later than 30 days before the expiration date of the license to avoid lapse. An additional fee for late filing not exceeding the amount of the renewal fee shall be established by the Mayor.
(c) Each pharmacy license issued shall apply only to the operation of the pharmacy at the location for which it is issued.
(d) A pharmacy license is not transferable.
(e) Whether or not the proprietor of a pharmacy is a pharmacist, the pharmacy license shall be issued in the name of the proprietor.
(f) When a pharmacy changes proprietorship, the license shall become void and shall be promptly surrendered to the Mayor, and a license shall be obtained by the new proprietor whether or not there is any change in the name of the pharmacy.
(g) Any license issued pursuant to this section shall be issued as a Public Health: Pharmacy and Pharmaceuticals endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of this chapter .
D.C. Code § 47-1931 — DC Code / Title 47 / Chapter 19 / § 47-1931
§ 47-1931. Assessor to determine tax if return not filed when due.
Status: repealed

Repealed.
D.C. Code § 47-1903 — DC Code / Title 47 / Chapter 19 / § 47-1903
§ 47-1903. Appraisal deemed true value; tax to be lien; exceptions.
Status: repealed

Repealed.
D.C. Code § 47-2884.15 — DC Code / Title 47 / Chapter 28 / § 47-2884.15
§ 47-2884.15. Sale of pawn or pledge—Disposition of surplus moneys.
Status: in_force

The surplus money from the sale, after deducting the amount of the loan, the interest then due on the loan, and the expenses of the notice and sale, shall be paid over by the pawnbroker to the person who would have been entitled to redeem the pledge had the sale not taken place.
D.C. Code § 47-2213 — DC Code / Title 47 / Chapter 22 / § 47-2213
§ 47-2213. Incorporation and application of certain provisions of Chapter 20.
Status: in_force

The provisions of §§ 47-2019 to 47-2021 , 47-2023 , 47-2024 , and 47-2027 are hereby incorporated in and made applicable to this chapter.
D.C. Code § 47-1227 — DC Code / Title 47 / Chapter 12A / § 47-1227
§ 47-1227. Confidentiality; audit; determination or redetermination of assessment.
Status: repealed

Expired.
D.C. Code § 47-895.24 — DC Code / Title 47 / Chapter 8 / § 47-895.24
§ 47-895.24. Application of assessment.
Status: in_force

The Chief Financial Officer shall deposit the special assessment revenues collected under this subchapter in the Waterfront Park Maintenance Fund established by § 10-1803 .
D.C. Code § 47-2030 — DC Code / Title 47 / Chapter 20 / § 47-2030
§ 47-2030. Prosecutions.
Status: repealed

Repealed.
D.C. Code § 47-857.07 — DC Code / Title 47 / Chapter 8 / § 47-857.07
§ 47-857.07. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia.
Status: in_force

(a) Subject to § 47-857.02 , there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #3 an amount computed as follows: 75% of the difference between the residential real property tax imposed by § 47-811 before and after development or a dollar amount based on criteria or formulas promulgated by the Mayor, pursuant to regulation, which equals approximately 75% of the difference between the residential real property tax imposed by § 47-811 before and after development; provided that:
  (1) Five percent of the housing units in the eligible real property shall be affordable to, and occupied by, low-income households for 20 years after the certificate of occupancy for the eligible real property is issued.
  (2) An additional 10% of the housing units in the eligible real property shall be affordable to, and occupied by, households with household incomes of 60% or less of the area median income for 20 years after the certificate of occupancy for the eligible real property is issued.
  (3) The dwelling units occupied by low-income households and 60%-of-area-median-income households shall be equivalent in size and quality to other dwelling units in the development.
  (4) The variety of the sizes of dwelling units occupied by low-income households and 60%-of-area-median-income households shall be reasonably similar to the variety of sizes of dwelling units in the eligible property as a whole.
  (5) The tax abatement for an eligible real property allowed by this section shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the eligible real property.
  (6) If, during a tax year for which the tax abatement is authorized by this section, the property for which the abatement was granted contains fewer than 10 dwelling units, the abatement shall not be allowed.
(b) If, during one of the last 10 years of the 20-year period of affordability required by subsection (a)(1) of this section, the owner fails to comply with the unit set-aside requirements of subsection (a) of this section, the owner of the property shall be assessed a penalty of $10,000 per year for each unit which does not meet the income or set-aside requirements; provided, that the Mayor may waive the penalty upon a showing of good cause.
(c) The Mayor may require an owner to demonstrate that the rents and tenant income for the eligible real property are consistent with the requirements of the tax abatement. If the requirements are not met, the abatement shall not be allowed and the owner shall remit all taxes owed for the period of non-compliance.
(d) (1) For the purposes of this subsection, the term:
    (A) “4100 Georgia Avenue Developer” means:
      (i) The person (or any successor in interest) who will develop or has developed the 4100 Georgia Avenue Project; and
      (ii) Any subsequent owner or assignee of or successor in interest of the 4100 Georgia Avenue Project.
    (B) “4100 Georgia Avenue Project” means the project constructed on Lots 35 and 803 (and any subsequent subdivision or division of those lots) and the alley in between them in Square 2910, consisting of affordable housing. The term “4100 Georgia Avenue Project” shall not include the portion of the project used for commercial purposes.
    (C) “Affordable housing” means a housing unit which is rented to a household whose income does not exceed 60% of the area median income.
  (2) (A) Notwithstanding the provisions of § 47-857.02 , beginning on the date that a certificate of occupancy for the 4100 Georgia Avenue Project is issued, there shall be allowed an abatement of all of the real property tax imposed by § 47-811 on the 4100 Georgia Avenue Project if:
      (i) The certificate of occupancy for the building shall have been issued on or before May 28, 2009; and
      (ii) The building satisfies the provisions of § 47-857.06(a)(2) , (3), and (4).
    (B) If the conditions of subparagraph (A)(i) and (ii) of this paragraph are satisfied, the Mayor shall issue to the 4100 Georgia Avenue Developer a certification letter stating that the 4100 Georgia Avenue Project is eligible for the abatement and that the Mayor has reserved the abatement for the 4100 Georgia Avenue Project in the allocated amount. A copy of the certification letter shall be sent to the Director of the Real Property Tax Administration of the Office of Tax and Revenue.
    (C) (i) All of the housing units in the 4100 Georgia Avenue Project shall be affordable housing. If all of the housing units in the 4100 Georgia Avenue Project are not affordable housing, the abatement provided by this subsection shall terminate as of the beginning of the real property tax year in which all of the housing units in the 4100 Georgia Avenue Project are not affordable housing. If the abatement shall terminate, the tax, plus interest from the termination date, shall be due and payable 30 days after the date of the billing therefor.
      (ii) (I) The Georgia Avenue Developer shall provide a certification of an independent certified public accounting firm to the Mayor and the Director of the Real Property Tax Administration of the Office of Tax and Revenue on or before October 1 of each year that all of the housing units in the 4100 Georgia Avenue Project are affordable housing:
          (aa) As of October 1 of the preceding year; and
          (bb) For the entire calendar year for the preceding year.
        (II) If the Georgia Avenue Developer does not file timely the certification required by sub-sub-subparagraph (I) of this sub-subparagraph, the abatement provided by this subsection shall terminate as of October 1 of the preceding year and the tax, plus interest from the termination date, shall be due and payable 30 days after the date of billing therefor; provided, that the Director of the Real Property Tax Administration of the Office of Tax and Revenue may, in his discretion, grant an extension for such period as he considers reasonable.
          (3) For each deadline set forth in paragraph (2)(A) and (B) of this subsection, one 6-month extension may be granted at the discretion of the Mayor.
          (4) The abatement allowed by this subsection shall be included in and subject to the annual $3.5 million abatement limit set forth in § 47-857.09(c) .
          (5) The abatement allowed by this subsection shall expire 40 years after the tax abatement takes effect.
D.C. Code § 47-318.06 — DC Code / Title 47 / Chapter 3 / § 47-318.06
§ 47-318.06. Monitoring indications of economic growth.
Status: in_force

Each year, in connection with budget estimates, the Chief Financial Officer shall prepare an analysis of change in the economy and in economic assumptions and revenue forecasts which, to the extent practical, shall comment on the impact of tax changes on expanding the District’s tax base.  Such analysis shall be transmitted to the Council of the District of Columbia at the time of the Mayor’s budget submission to the Council.
D.C. Code § 47-1935 — DC Code / Title 47 / Chapter 19 / § 47-1935
§ 47-1935. Compromise and settlement of taxes.
Status: repealed

Repealed.
D.C. Code § 47-895.23 — DC Code / Title 47 / Chapter 8 / § 47-895.23
§ 47-895.23. Levy of special assessment; protest; termination of levy.
Status: in_force

(a) There is levied during the contribution period a special assessment on each owner of real property in the Waterfront Park Benefit District in an annual amount equal to $.125 per gross square foot of:
  (1) Each income-producing property in the Waterfront Park Benefit District that has achieved required occupancy;
  (2) Each residential condominium in the Waterfront Park Benefit District that has achieved substantial completion; and
  (3) Each hotel in the Waterfront Park Benefit District that has received a certificate of occupancy.
(a-1) The Deputy Mayor for Planning and Economic Development shall timely notify the Chief Financial Officer of every property that is subject to the levy of the special assessment; which notice shall include:
  (1) The applicable square and lot;
  (2) The date the property became subject to the special assessment;
  (3) Any days of proration;
  (4) The gross square foot area of the property; and
  (5) The corresponding amount of the special assessment.
(b) If an income-producing property has not reached required occupancy on or before the 1st day of the contribution period, the amount of the special assessment imposed on that income-producing property for the contribution period shall be prorated on a daily basis, so that the special assessment shall be paid only for the portion of the contribution period which elapses after the income-producing property initially reached required occupancy.
(c) If a residential condominium has not reached substantial completion on or before the 1st day of the contribution period, the amount of the special assessment imposed on the residential condominium shall be prorated on a daily basis, so that the special assessment shall be paid only for that portion of the contribution period which elapses after the residential condominium initially reached substantial completion.
(d) If a hotel has not received its certificate of occupancy on or before the 1st day of the contribution period, the amount of the special assessment imposed on the hotel shall be prorated on a daily basis, so that the assessment shall be paid only for the portion of the contribution period which elapses after the hotel initially received its certificate of occupancy.
(e) A consent to the levy of the special assessment filed by an owner, including the Project Developer, with the Recorder of Deeds shall bar all future actions by the owner and all future owners of the real property for which the consent was filed to challenge the levy of the special assessment, except as provided in subsection (g) of this section.
(f) The Project Developer and any subsequent owner of real property within the Waterfront Park Special Assessment shall provide notice to any buyer of real property in the Waterfront Park Benefit District of the levy of the special assessment, the filing of any consent to the levy, and the effect of the filing of the consent as described in subsection (e) of this section.
(g) The owner of real property subject to a special assessment under this subchapter may contest the amount of the special assessment (but not the authority to levy the special assessment) imposed on the real property by filing a written notice of appeal with the Chief Financial Officer not later than 60 days after the due date of the payment of the special assessment. The Chief Financial Officer shall promptly review the appeal and, if necessary, meet with the owner of the real property, consider written and oral evidence regarding the amount of the special assessment, and decide the appeal. If the result of the appeal requires the special assessment to be adjusted in favor of the owner of the real property, a cash refund shall not be made (except in the last year of the contribution period), but an adjustment shall be made to the next special assessment to be collected from that real property. No interest on the adjustment shall be due to the owner of the real property. This procedure shall be exclusive and its exhaustion by an owner shall be a condition precedent to any other appeal or legal action by the owner.
(h) If the Chief Financial Officer learns that real property subject to the special assessment has been omitted from the special assessment for any previous tax year before such notice, the Chief Financial Officer shall provide notice to the owner and shall collect the special assessment amount in arrears, including interest from the date the special assessment should have been paid; provided, that no real property that has escaped the special assessment shall be liable under this section for a period of more than 3 prior years of the contribution period.
(i) Special assessments shall accrue based on the tax year and shall be billed in arrears semi-annually in the same manner, under the same conditions and with the same due dates, and subject to the same interest and penalty provisions for the non-payment thereof as provided in § 47-811 for the billing of real property tax.
(j) (1) Except as provided in paragraph (2) of this subsection, an unpaid special assessment shall be subject to the same penalty and interest provisions as a delinquent real property tax under this chapter. A lien for an unpaid special assessment, including penalty and interest, shall attach to the real property in the same manner as, and with a priority immediately junior to, a lien for delinquent real property tax under Chapter 13A of this title . The unpaid special assessment shall be collected in the same manner, under the same conditions, and subject to the same penalty as unpaid real property taxes.
  (2) If an interest or use on real property is subject to the special assessment because it is subject to taxation under § 47-1005.01 , an unpaid special assessment on such an interest or use shall be subject to the same penalty and interest provisions as a delinquent tax imposed under § 47-1005.01 and the unpaid special assessment shall be collected in the same manner, under the same conditions, and subject to the same penalty as an unpaid tax imposed under § 47-1005.01 .
(k) A special assessment imposed under this subchapter shall not be required to be certified for the purposes of Chapter 13A of this title , nor shall a lien be required to be filed therefore [therefor] for sale in subsequent tax sales.
(l) Each special assessment shall be made part of the public record.
D.C. Code § 47-1221 — DC Code / Title 47 / Chapter 12A / § 47-1221
§ 47-1221. Definitions.
Status: repealed

Expired.
D.C. Code § 47-3501 — DC Code / Title 47 / Chapter 35 / § 47-3501
§ 47-3501. Findings.
Status: in_force

The Council of the District of Columbia finds that:
(1) Homeownership can be afforded by very few lower income families in the District of Columbia.
(2) Homeownership stabilizes families and, in turn, stabilizes neighborhoods, contributing to improved housing conditions and safer, better quality neighborhoods.
(3) The District of Columbia government budgets for the fiscal years ending September 30, 1983, and September 30, 1984, do not have funds available for significant new homeownership initiatives.
(4) Homeownership for lower income families can be achieved, on a limited basis, through the work of nonprofit housing organizations and through private investments in shared equity arrangements which are encouraged by existing federal and District of Columbia income tax laws.
(5) Additional support for nonprofit housing organizations, and private investors in shared equity arrangements, through property tax abatements and other incentives can serve to expand homeownership for lower income families at little or no additional cost to the District of Columbia.
(6) Expansion of homeownership opportunities for lower income families is beneficial to the public peace, health, safety and general welfare.
(7) The purpose of this act is to expand homeownership opportunities for lower income families to the maximum extent possible at the lowest possible direct cost to the District of Columbia.
D.C. Code § 47-355.07 — DC Code / Title 47 / Chapter 3 / § 47-355.07
§ 47-355.07. Board of Review for Anti-Deficiency Violations.
Status: in_force

(a) The Board of Review for Anti-Deficiency Violations (“Review Board”) is established as an independent agency within the District of Columbia government, consistent with the meaning of the term independent agency, as provided in [ § 1-603.01(13) ].
(b) The Review Board shall:
  (1) Advise and make recommendations to the Mayor, Council, Chief Financial Officer, and Inspector General on issues relative to anti-deficiency law violations in the District of Columbia; and
  (2) Convene within 30 days of learning of an alleged violation of § 47-355.02 to determine whether a violation occurred.
(c) (1) The Review Board shall be comprised of 5 members of the District of Columbia government appointed as follows:
    (A) Two representatives who shall be appointed by the Chief Financial Officer, one of whom shall be appointed by the Chief Financial Officer to serve as Chairperson of the Review Board;
    (B) One representative who shall be appointed by the Mayor;
    (C) One representative of the Council, who shall be an employee of the Council and shall be appointed by the Chairman of the Council; and
    (D) One representative who shall be appointed by the Inspector General.
  (2) Members shall be appointed to a term of 3 years. Each member may serve beyond the end of their term until reappointed or replaced by the appropriate appointing authority.
  (3) Members shall serve without compensation; provided, that a member may be reimbursed for expenses incurred in the authorized execution of official duties of the Review Board if those expenses are approved in advance by the Chief Financial Officer.
(d) If the Review Board determines that a violation of § 47-355.02 has occurred, it shall:
  (1) Assess the responsibility of culpable employees;
  (2) Except as provided in subsection (e) of this section, recommend an appropriate disciplinary action; and
  (3) Present a report to the Council within 30 days of the determination of a violation that includes all relevant facts, including:
    (A) The violation;
    (B) The name and title of the employees who were responsible for the violation;
    (C) Any justification; and
    (D) A statement of the action recommended.
(d-1) (1) The Review Board shall conduct an investigation upon receipt of a report of an alleged violation.
  (2) In investigating a report of an alleged violation, the Review Board may:
    (A) Request assistance from the Office of the Chief Financial Officer, the Office of the Inspector General, and the Office of the Attorney General; and
    (B) Consult with the Office of the Attorney General for the purposes of obtaining legal advice.
(d-2) The Review Board:
  (1) Shall have access, subject to any privileges or confidentiality requirements as provided by law, to all facilities, files, and databases of the District government, including all files, electronic paper records, reports, documents, and other materials that may relate to the investigation;
  (2) May request information or assistance from any District, federal, state, or local government agency as may be necessary for carrying out the investigation; and
  (3) May seek information from parties outside the District government, including government contractors, that may be relevant to the investigation.
(d-3) (1) Subject to any applicable privileges, all officers, employees, and members of boards, commissions, and councils of the District government shall cooperate in an investigation by the Review Board and shall provide documents, materials, and information to the Review Board upon request.
  (2) Subject to any applicable privileges, officers, employees, and members of boards, commissions, and councils of the District government shall respond truthfully to all questions posed by the Review Board, and shall not prevent or prohibit the Review Board from initiating, carrying out, or completing an investigation within its jurisdiction.
  (3) The Review Board:
    (A) May require any officer, employee, or member of a board, commission, or council of the District government, including the subject of an allegation, to appear before the Review Board; and
    (B) Shall provide any officer, employee, or member of a board, commission, or council of the District who is potentially subject to disciplinary action an opportunity to appear before the Review Board.
  (4) The Review Board may recommend an appropriate disciplinary action with respect to any officer, employee, or member of a board, commission, or council of the District government who fails to cooperate fully with a Review Board investigation.
(e) (1) A finding by the Review Board that a violation of § 47-355.02 has occurred shall not be a prerequisite for adverse personnel action under § 47-355.06 .
  (2) In recommending appropriate disciplinary action under subsection (d) of this section, the Review Board may make a recommendation that no action be taken where it finds justification for the violation. Justification may include overspending as a result of court orders, entitlements, or explicit authorization in an appropriations act.
(f) The Review Board is authorized to establish subcommittees as needed. A subcommittee may include District government employees who are not members of the Review Board; provided, that each subcommittee is chaired by a member of the Review Board.
(g) The Review Board may establish its own bylaws and rules of procedure, subject to the approval of the Chief Financial Officer or his or her designee.
(h) The Office of the Chief Financial Officer shall provide administrative and staff support to the Review Board.
D.C. Code § 47-1808.07 — DC Code / Title 47 / Chapter 18 / § 47-1808.07
§ 47-1808.07. Tax credit.
Status: in_force

For taxable years beginning after December 31, 1988, the amount of tax payable by an unincorporated business approved as qualified under § 6-1504 shall be reduced by a credit equal to the credits available to qualified incorporated businesses pursuant to §§ 47-1807.04 , 47-1807.05 , 47-1807.06 , and 47-1807.07 .
D.C. Code § 47-3604 — DC Code / Title 47 / Chapter 36 / § 47-3604
§ 47-3604. Annual report.
Status: in_force

The Mayor shall, before February 2nd each year, submit to the Council an annual report which details the activities, and operation of the employee deferred compensation program for the preceding fiscal year.
D.C. Code § 47-3714 — DC Code / Title 47 / Chapter 37 / § 47-3714
§ 47-3714. Apportionment required.
Status: in_force

(a) Except as may be otherwise provided in the decedent’s will, whenever it appears upon any settlement of accounts or in any other appropriate action or proceeding that a person acting in a fiduciary capacity has paid an estate tax levied or assessed under the provisions of the estate tax law of the District or the United States upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of either law, the amount of the tax so paid shall be prorated among the persons interested in the estate to whom the property is or may be transferred or to whom any benefit accrues. Apportionment shall be made in the proportion that the value of the property, interest, or benefit of each person bears to the total value of the property, interests, and benefits received by all persons interested in the estate, except that in making proration each person shall have the benefit of any exemptions, deductions, and exclusions allowed by law in respect of the persons or the property passing to him or her.
(b) Notwithstanding subsection (a) of this section, in cases in which a trust is created or other provisions made in which any person is given an interest in income, an estate for years, an estate for life, or other temporary interest or estate in any property or fund, the tax on the temporary interest or estate shall be charged against and paid out of the corpus of that property or fund without apportionment between temporary interests or estates and remainders.
D.C. Code § 47-2412 — DC Code / Title 47 / Chapter 24 / § 47-2412
§ 47-2412. Refunds.
Status: in_force

Where any tax, penalty, or interest has been erroneously or illegally collected by the Mayor, the tax, penalty, or interest shall be refunded if an application for such refund, under oath, is filed with the Office of Administrative Hearings within 1 year after the date of the payment of such tax. An application for a refund may be filed only by the person upon whom such tax, penalty, or interest was imposed and who has actually paid the tax, penalty, or interest. An application for a refund shall be deemed a request for revision or abatement of an assessment. Upon filing of a valid application for refund, the Office of Administrative Hearings shall either (1) grant the application, or (2) grant the applicant a hearing. After such hearing, the Office of Administrative Hearings shall make findings, grant or deny the application for a refund in accordance with such findings, and notify the applicant of the findings and decision of the Office of Administrative Hearings by regular mail. This section does not authorize the filing of a request for a hearing with respect to any tax, penalty, or interest that was, or could have been, at issue in any prior proceeding that was conducted by the Superior Court of the District of Columbia or the Office of Administrative Hearings.
D.C. Code § 47-3307 — DC Code / Title 47 / Chapter 33 / § 47-3307
§ 47-3307. Certain suits forbidden.
Status: in_force

No suit shall be filed to enjoin the assessment or collection by the District of Columbia or any of its officers, agents, or employees of any tax.
D.C. Code § 47-3722 — DC Code / Title 47 / Chapter 37 / § 47-3722
§ 47-3722. Effect of repealers.
Status: in_force

(a) The repeal by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before April 1, 1987, or any suit or proceeding had or commenced before April 1, 1987, but all rights and liabilities under prior law shall continue and may be enforced in the same manner and to the same extent as if the repeal had not been made.
(b) All offenses committed, and all penalties incurred prior to April 1, 1987, under any provision of law repealed, may be prosecuted and punished in the same manner and with the same effect as if this chapter had not been enacted.
D.C. Code § 47-307 — DC Code / Title 47 / Chapter 3 / § 47-307
§ 47-307. Submission of control budget.
Status: in_force

(a) Within 14 days of Congressional approval of the appropriated budget of the District, the Mayor shall submit to the Council an act to establish the control budget of the District, including all revenue sources, which shall be presented in responsibility center detail; provided, that nothing in this section may be construed as giving the Council the power to modify any action taken by the Congress in the appropriations act for the District.
(b) Prior to the obligation during the fiscal year of any grant funds awarded subsequent to the start of the fiscal year, the Mayor shall submit to the Council an act to establish such grant award as part of the control budget of the District, and such grant award shall be submitted in responsibility center detail.
D.C. Code § 47-2426 — DC Code / Title 47 / Chapter 24 / § 47-2426
§ 47-2426. Application of §§ 47-2419 through 47-2425.
Status: in_force

(a) Sections 2419 through 2425 [§§ 47-2419 through 47-2425 ] shall not apply to cigarettes which, in accordance with section 555 of An Act to provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, to protect labor and for other purposes, approved June 17, 1930 (46 Stat. 743; 19 U.S.C. § 1555(b)), and any implementing regulations, are (1) allowed to be imported or brought into the United States, or (2) sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise; provided, that this section shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.
(b) The penalties provided in this chapter are in addition to any other penalties imposed under law.
D.C. Code § 47-126 — DC Code / Title 47 / Chapter 1 / § 47-126
§ 47-126. Outstanding checks of Disbursing Officer — Payment of amounts.
Status: in_force

The payee or bona fide holder of any check drawn by the Disbursing Officer of the District of Columbia, or by any former Disbursing Officer of said District, the amount of which has been so covered back into the Treasury of the United States, shall, upon application accompanied with competent and sufficient proof, and the surrender of such check, be paid the amount thereof from the said appropriation account to be denominated “Outstanding Liabilities, District of Columbia,” upon a claim therefor duly audited and approved by the Auditor of the District of Columbia, subject to like conditions and provisions as those imposed and required by the United States Code, with respect to the payment of amounts represented by checks of disbursing officers of the United States which have been covered back into the Treasury to the credit of outstanding liabilities.
D.C. Code § 47-2885.09 — DC Code / Title 47 / Chapter 28 / § 47-2885.09
§ 47-2885.09. Operation of pharmacy.
Status: in_force

(a) A pharmacy shall be operated only by a licensed pharmacist. During all times when the pharmacy is open for business a pharmacist shall be on duty. The pharmacist on duty shall post his or her license in a conspicuous place during the time he or she is on duty. The hours that the pharmacy is open for business shall be conspicuously displayed on the outside of the pharmacy.
(b) The pharmacist on duty shall control all professional aspects of the practice of pharmacy; any usurpation, in reference or impairment of the exercise of professional judgment of the pharmacist on duty by a nonpharmacist proprietor or personnel shall be deemed the practice of pharmacy and constitute a violation of this part.
(c) (1) If only part of an establishment or institution is used as the pharmacy and if the pharmacy is not open to the public at the times when the rest of the establishment is open to the public, the pharmacy shall be securely enclosed so as to prevent unauthorized access to pharmacy areas and to prevent the diversion of drugs stored in pharmacy areas.
  (2) The pharmacy and any storage areas for prescription drugs outside of the pharmacy shall be substantially constructed.
  (3) All doors shall be capable of being securely locked, and access shall be restricted to pharmacists, the proprietor of the pharmacy, or persons authorized by a pharmacist with the consent of the proprietor.
  (4) The key or keys to areas are to be under the control or in the possession of the pharmacist on duty or the proprietor of the pharmacy.
(d) Burglaries and damage to the pharmacy or its contents by fire, flood, or other causes shall be reported immediately to the Mayor. Neither drugs nor other merchandise shall be dispensed, sold, held for sale, or given away in any pharmacy damaged by fire, flood, or other causes until the Mayor has determined that the merchandise is not adulterated or otherwise unfit for sale, use, or consumption. Damaged premises shall be inspected by the Mayor to determine their continued suitability for pharmacy operations.
D.C. Code § 47-1812.11 — DC Code / Title 47 / Chapter 18 / § 47-1812.11
§ 47-1812.11. Credits and refunds for overpayments.
Status: repealed

Repealed.
D.C. Code § 47-858.02 — DC Code / Title 47 / Chapter 8 / § 47-858.02
§ 47-858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement.
Status: in_force

In order for a property to be eligible for a tax abatement under § 47-858.03 or § 47-858.04 , an owner must:
(1) Submit an application to the Mayor requesting certification of the property and rehabilitation as eligible for the tax abatement; and
(2) Receive the Mayor’s certification of the application and the tax abatement.
D.C. Code § 47-850 — DC Code / Title 47 / Chapter 8 / § 47-850
§ 47-850. Residential property tax relief — Homestead deduction for houses and condominium units.
Status: in_force

(a) Except as provided in subsection (a-2) of this section, for purpose of levying the real property tax during a tax year, the Mayor shall deduct $67,500, increased annually, beginning October 1, 2012, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), from the assessed value of real property which qualifies as a homestead. The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.
(a-1) [Repealed].
(a-2) (1) For purposes of levying the real property tax during a tax year, the Mayor shall deduct from the assessed value of real property that qualifies for the homestead deduction and is owned by a veteran or eligible spouse the amount of $445,000; provided, that the:
    (A) Veteran has been classified (or, in the case of an eligible spouse, had been classified at the time of the veteran's death) by the United States Department of Veterans Affairs as having a total and permanent disability as a result of a service-incurred condition or service-aggravated condition or is paid (or, in the case of an eligible spouse, had been paid at the time of the veteran's death) at the 100% disability rating level as a result of unemployability; and
    (B) Veteran's or eligible spouse's household is an eligible household as defined in § 47-863(a)(1A)(A) ; except, that § 47-863(a)(1A)(A)(iii)(I)(aa) and (II) shall not apply.
  (2) The deduction shall be apportioned equally between each installment during a tax year and shall not be carried forward or carried back.
  (3) (A) To qualify for and receive the deduction provided pursuant to this subsection, the veteran or eligible spouse, or the veteran's or eligible spouse's legal guardian, attorney-in-fact, or other legal representative, shall complete and file with the District of Columbia Office of Veterans Affairs an application, in a form prescribed by the Mayor, that includes a statement that the veteran or eligible spouse meets the requirements set forth in paragraph (1) of this subsection, and complies with other requirements as set forth in this section.
    (B) The District of Columbia Office of Veterans Affairs shall timely and routinely certify to the Office of Tax and Revenue that the veteran meets the disability requirements for the deduction provided pursuant to this subsection. Upon the filing of an application by an eligible spouse pursuant to subparagraph (A) of this paragraph, the District of Columbia Office of Veterans Affairs shall certify to the Office of Tax and Revenue that the deceased veteran met the disability requirements for the deduction provided pursuant to this subsection at the time of the veteran's death.
  (4) For the purposes of this subsection, the term "eligible spouse" means the surviving spouse or domestic partner of a deceased veteran whose real property was validly receiving the deduction provided under this subsection at the time of the veteran's death or whose real property would have been eligible for such deduction at the time of the veteran's death had the veteran applied for such deduction.
(b) To qualify the homestead and receive the deduction, the individual shall complete and file with the Mayor an application in a form prescribed by the Mayor. The Mayor shall include in the application prescribed pursuant to this subsection the voter registration packet developed by the District of Columbia Board of Elections pursuant to § 1-1001.05(a)(20). The individual shall certify, under penalty of perjury, the information provided on the application form and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the individual to provide any information which the Mayor considers necessary, including all taxpayer identification numbers of the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual. The Mayor may also require the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual to supply information after the homestead has been granted to determine whether the real property remains a homestead and entitled to the deduction.
(c) If a properly completed and approved application is filed during the period October 1 through March 31 of the tax year, the real property shall receive the deduction for the entire tax year. Notwithstanding subsection (a) of this section, if a properly completed and approved application is filed during the period April 1 through September 30, the real property shall receive 1/2 of the deduction for the second installment only.
(d) An individual may only claim one lot as a homestead. If a homestead comprises more than one lot, the deduction may only be applied against the estimated market value of one lot and the other lots shall not receive the deduction. Only one person in a household shall be entitled to claim a homestead in the District.
(e) The real property tax bill shall indicate whether the real property is receiving the deduction.
(f) [Repealed].
(g) [Repealed].
(h) (1) Except for subsection (a) of this section, for the purposes of this section and §§ 47-850.02 , 47-850.03 , and 47-850.04 , the deduction provided pursuant to subsection [(a-2)] of this section shall be deemed a homestead deduction.
  (2) Notwithstanding §§ 47-863 and 47-864 , a real property receiving the deduction provided pursuant to subsection [(a-2)] of this section shall not receive the credit under § 47-864 or the deduction under § 47-863 .
(i) For purposes of this section, an individual who occupies real property pursuant to a land lease with a community land trust as defined by § 47-803(1) shall be deemed the owner thereof and entitled to apply for a homestead deduction for such real property.
D.C. Code § 47-1807.04 — DC Code / Title 47 / Chapter 18 / § 47-1807.04
§ 47-1807.04. Tax credit to qualified businesses for wages to qualified employees; exceptions.
Status: in_force

(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 1988, any incorporated business approved as qualified pursuant to § 6-1504 shall be allowed a credit against the tax imposed by this chapter in an amount equal to 50% of the wages paid by the qualified incorporated business to an employee certified by the Mayor under § 6-1504(c) , during the first 24 calendar months in which the employer employed the certified employee.
(b) The credit under subsection (a) of this section shall not be allowed:
  (1) To exceed, for any certified employee, a total of $7,500 in any 1 taxable year;
  (2) Until the qualified incorporated business has employed the certified employee for at least 760 hours;
  (3) For any calendar month in which the qualified incorporated business has not employed the certified employee for at least 90 hours;
  (4) If the qualified incorporated business pays the certified employee less than the greater of the legal minimum wage or the wage the qualified incorporated business pays other employees in similar jobs;
  (5) If the qualified incorporated business accords the certified employee lesser benefits or rights than it accords other employees in similar jobs;
  (6) If the certified employee was employed as the result of the displacement, other than for cause, of another employee, or as the result of a strike or lockout, or a layoff in which other employees are awaiting recall, or a reduction of the regular wages, benefits, or rights of other employees in similar jobs;
  (7) If the qualified incorporated business does not meet, with respect to the employment of the certified employee, all federal and District of Columbia laws and regulations, including those concerning health, safety, child labor, work/hour, and equal employment opportunity; or
  (8) If the certified employee is a member of the board of directors of the qualified incorporated business, directly or indirectly owns a majority of its stock, or is related to a member of the board of directors or a majority stockholder as a spouse or domestic partner or as any relative listed in the definition of  “dependent” in § 152 of the Internal Revenue Code of 1986 (26 U.S.C. § 152), without regard to source of income.
(c) Whenever a qualified incorporated business is prevented from claiming the credit for wages paid because the certified employee was not employed for the period of time required by subsection (b)(2) and (3) of this section, the credit for wages paid may be claimed against the tax for the immediately succeeding taxable period in which the period of employment satisfies the requirement of subsection (b)(2) of this section.
(d) If the amount of the credit allowable under this section exceeds the tax otherwise due from a qualified incorporated business, the amount of the credit not used as an offset against the tax may be carried forward or back for up to 5 years, except that no portion of the credit shall be:
  (1) Carried back to any taxable year ending before January 1, 1990; or
  (2) Claimed for any taxable year in which the qualified incorporated business was not located within an economic development zone or did not employ a certified employee.
D.C. Code § 47-343 — DC Code / Title 47 / Chapter 3 / § 47-343
§ 47-343. Selection of depositories and investments.
Status: repealed

Repealed.
D.C. Code § 47-2853.64 — DC Code / Title 47 / Chapter 28 / § 47-2853.64
§ 47-2853.64. Definitions.
Status: in_force

(a) For the purposes of §§ 47-2853.65 through 47-2853.68, the term:
  (1) "Professional design document" means any drawing, specification, report, request for information, construction and administration document, or contract that in any way calls for the professional services of an architect, interior designer, or landscape architect.
  (2) "Professional design firm" means any firm, franchise, partnership, association, or corporation that is licensed to solicit and provide architecture, interior design, or landscape architecture services in the District.
  (3) "Professional design services" means architecture, interior design, or landscape architecture services provided in the District.
  (4) "Responsible charge" means direct control and personal supervision by a licensed architect, interior designer, or landscape architect in the provision of professional design services, including that the licensee personally makes professional design decisions or reviews and approves proposed decisions before their implementation, including consideration of alternatives whenever technical decisions are to be made, and judges the qualifications of technical specialists and the validity and applicability of their recommendations before the recommendations are incorporated in the work.
D.C. Code § 47-1812.10 — DC Code / Title 47 / Chapter 18 / § 47-1812.10
§ 47-1812.10. Period of limitation upon assessment and collection.
Status: repealed

Repealed.
D.C. Code § 47-161 — DC Code / Title 47 / Chapter 1A / § 47-161
§ 47-161. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-3601 — DC Code / Title 47 / Chapter 36 / § 47-3601
§ 47-3601. Authorized; treatment of benefits; employee eligibility; exclusion from certain review and collective bargaining provisions.
Status: in_force

(a) (1) There shall be established an employee deferred compensation program which meets the requirements of this section and § 457 of the Internal Revenue Code of 1954 and the regulations and interpretations thereunder.
  (1A) (A) All newly hired employees eligible to participate in the employee deferred compensation program, including employees eligible pursuant to subsection (c) of this section, shall be automatically enrolled in the deferred compensation program.
    (B) All newly hired employees' contributions shall be no less than 5% of their annual base salary upon hire.
    (C) An employee may increase, reduce, or cease his or her contributions to the deferred compensation program at any time.
  (2) The employee deferred compensation program shall be in addition to any other retirement, pension, or benefit system established by law, and no deferral of income under the employee deferred compensation program shall effect a reduction of the amount of any other retirement, pension or other benefit provided by law. Any amount deferred under the employee deferred compensation program shall be included in the employee’s compensation for purposes of computing contributions to existing life insurance, retirement systems, F.I.C.A. or any other system keyed to the employee’s scheduled rate of pay, but shall not be included for the purposes of computing federal or District income tax withholdings on behalf of any such employee.
  (3) Any amount of compensation deferred under the employee deferred compensation program and any income attributable to the amount so deferred, shall be includible in the employee’s District gross income pursuant to Chapter 18 of this title only for the taxable years in which such compensation or other income is paid or otherwise made available to the employee or other beneficiary, and shall be subject to District income tax withholding for such year pursuant to Chapter 18 of this title .
(b) Members of boards and commissions whose pay is set under § 1-611.08 shall not be eligible to participate in the employee deferred compensation program.
(b-1) (1) The Mayor shall select default investments for the accounts of employees automatically enrolled in the District government's deferred compensation program. The Mayor may delegate this responsibility to an employee's personnel authority.
  (2) Upon an eligible employee's hire, the Mayor shall provide the employee notice of the automatic enrollment required pursuant to subsection (a) of this section; provided, that the Mayor may delegate this function to an employee's personnel authority or independent agency pursuant to an agreement executed pursuant to subsection (c) of this section. The notice shall explain:
    (A) The employee's right under the plan to designate how contributions and earnings will be invested;
    (B) How, in the absence of an investment election by the employee, such contributions and earnings will be invested;
    (C) The percentage of the employee's base salary that will be contributed to the program;
    (D) The employee's right to increase, reduce, or cease the employee's contributions to the program; and
    (E) How an employee may elect investments and change or cease contribution amounts under the plan.
(c) The Mayor may enter into an agreement with any personnel authority or independent agency for the purpose of extending to the employees of such personnel authority or independent agency eligibility to participate in the employee deferred compensation program.
(d) The provisions of this section are not subject to review by the Office of Employee Appeals under subchapter VI of Chapter 6 of Title 1 , nor are they subject to the provisions of subchapter XVII of Chapter 6 of Title 1 , concerning collective bargaining.
D.C. Code § 47-4401 — DC Code / Title 47 / Chapter 44 / § 47-4401
§ 47-4401. Payment of tax.
Status: in_force

Unless otherwise specified in this title, all taxes are due and payable on the due date or upon notice and demand for payment, and shall be collected by the Mayor.
D.C. Code § 47-3308 — DC Code / Title 47 / Chapter 33 / § 47-3308
§ 47-3308. Manner of serving notices.
Status: in_force

Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, addressed to such person at the address given in any return filed by him, or, if no return has been filed, then to his last-known address. The proof of mailing of any notice mentioned in this chapter shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which must be determined under the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice.
D.C. Code § 47-1203 — DC Code / Title 47 / Chapter 12 / § 47-1203
§ 47-1203. Public improvements generally — Notice of levying; payment; interest; delinquency sale.
Status: in_force

(a) (1) When any special assessment for a public improvement, with the exception of assessments levied in condemnation proceedings, is levied by the District of Columbia upon any lot or parcel of land, notice of the levying of such assessment shall be served upon the record owner thereof in the manner herein provided, and if there be more than 1 record owner of such lot or parcel of land notice served on one of the owners shall be sufficient. Such notice shall be deemed to have been served when served by any of the following methods:
    (A) When forwarded to the last-known address of the owner as recorded in the real estate assessment records of the District of Columbia by registered or certified mail, with return receipt, and such receipt shall constitute prima facie evidence of service upon such owner if such receipt is signed either by the owner or by a person of suitable age and discretion located at such address; provided, that valid service upon the owner shall be deemed effected under this subparagraph if such notice shall be refused by the owner and not delivered for that reason;
    (B) When delivered to the person to be notified;
    (C) When left at the usual residence or place of business of the person to be notified with a person of suitable age and discretion then resident or employed therein;
    (D) If no such residence or place of business can be found in the District of Columbia by diligent search, then if left with any person of suitable age and discretion employed at the office of any agent of the person to be notified, which agent has any authority or duty with reference to the land or tenement to which said notice relates;
    (E) If any such notice forwarded by registered or certified mail be returned for reasons other than refusal, or if personal service of such notice cannot be effected, then if published on 3 consecutive days in a daily newspaper published in the District of Columbia; or
    (F) If by reason of an outstanding unrecorded transfer of title the name of the owner cannot, by diligent search, be ascertained, then if served on the owner of a record in a manner hereinbefore provided.
  (2) Any notice to a corporation shall, for the purposes of §§ 47-1201 to 47-1206 , be deemed to have been served on such corporation if served on the president, secretary, treasurer, general manager, or any principal officer of such corporation in a manner hereinbefore provided for the service of notices on natural persons holding property in their own right; and notices to a foreign corporation shall, for the purposes of §§ 47-1201 to 47-1206 , be deemed to have been served if served personally on any agent of such corporation, or if left with any person of suitable age and discretion residing at the usual residence or employed at the usual place of business of such agent in the District of Columbia. The cost of publication, if any, shall be paid out of the general revenues of the District. The notice herein provided for shall be in lieu of any and all other notice now required by law.
  (3) In case such notice is served by any method other than personal service, a copy of such notice shall also be sent to the owner by ordinary mail.
(b) (1) All special assessments authorized to be levied by the District of Columbia for public improvements, with the exception of assessments levied in condemnation proceedings, may be paid without interest within 60 days from the date of service of notice or of the last publication of notice as the case may be. Interest of one-half of 1% for each month or part thereof shall be charged on all unpaid amounts from the expiration of 60 days from the date of service or last publication as the case may be. Any such assessment may be paid in 3 equal installments with interest thereon. If any such assessment or any part thereof shall remain unpaid after the expiration of 2 years from date of service of notice or last publication of notice as the case may be, the property against which said assessment was levied may be sold for such assessment or unpaid portion thereof with interest and penalties thereon at the next ensuing annual tax sale conducted under Chapter 13A of this title , in the same manner and under the same conditions as property sold for delinquent general taxes, if said assessment with interest and penalties thereon shall not have been paid in full prior to said sale.
  (2) This subsection shall apply only to assessments for public improvements completed subsequent to June 25, 1938, and assessments for public improvements completed on or before June 25, 1938, shall be levied and collected and bear interest as if §§ 47-1201 to 47-1206 had not been passed, except that where service sewers or water mains, or both, have been laid prior to June 25, 1938, but assessments therefor have not been levied for the reason that the property abutting the street, avenue, road, or alley in which the service sewer or water main is laid has not been subdivided, assessments for such sewers or water mains, or both, levied after June 25, 1938, because of the subdivision of the property or its connection with the sewer or water main or both, shall be levied, collected, and bear interest as provided in this subsection.
D.C. Code § 47-1809.06 — DC Code / Title 47 / Chapter 18 / § 47-1809.06
§ 47-1809.06. Tax on estates and trusts — Beneficiary taxable year.
Status: in_force

If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required, under § 47-1809.05(1) , to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust ending within his taxable year.
D.C. Code § 47-3713 — DC Code / Title 47 / Chapter 37 / § 47-3713
§ 47-3713. Duty of personal representative.
Status: in_force

The personal representative of every decedent subject to the tax imposed by this chapter shall, before distribution of the estate, pay to the Mayor any taxes, penalties, and interest due under this chapter. The taxes, penalties, and interest shall be paid by the personal representative to the extent of assets subject to his or her control. Each payment shall be applied, first, to any interest due on the tax, second, to any penalty imposed by this chapter, and then the balance, if any, to the tax.
D.C. Code § 47-366 — DC Code / Title 47 / Chapter 3 / § 47-366
§ 47-366. Non-Departmental Fund Transfer Notification.
Status: in_force

The Chief Financial Officer shall notify the Budget Director of the Council of the District of Columbia in writing within 3 business days whenever a reprogramming, transfer, or budget modification of any amount is made involving the Non-Departmental account. The notice shall set forth the amount and purpose of the reprogramming, transfer, or budget modification.
D.C. Code § 47-1360 — DC Code / Title 47 / Chapter 13A / § 47-1360
§ 47-1360. Right of redemption.
Status: in_force

Unless otherwise provided in this chapter, an owner or other person who has an interest in the real property sold by the Mayor may redeem the real property at any time until the foreclosure of the right of redemption is final.
D.C. Code § 47-340.16 — DC Code / Title 47 / Chapter 3 / § 47-340.16
§ 47-340.16. Conflict of laws.
Status: in_force

The procedures set forth in this subchapter shall prevail over any other subchapter of the Council or provision of District law that might be deemed to be inconsistent with this subchapter.
D.C. Code § 47-1067 — DC Code / Title 47 / Chapter 10 / § 47-1067
§ 47-1067. Way of the Cross Church of Christ; lots 918, 7, 9, 11, 118, 119, 120, 121, 122, 123, 124, 125, 126, 800, 801, 861, 863, 865, 867, 869, and 871 in square 5730.
Status: in_force

The real property located at square 5730, lots 918, 7, 9  , 11, 118, 119, 120, 121, 122, 123, 124, 125, 126, 800, 801, 861, 863, 865, 867, 869  , and 871  , shall be exempt from all taxation so long as the property is owned by the Way of the Cross Church of Christ and the property located on square 5730, lot 918 is used as the principal residence of the pastor of the church.
D.C. Code § 47-1370 — DC Code / Title 47 / Chapter 13A / § 47-1370
§ 47-1370. Complaints by purchasers to foreclose the right of redemption; exercise of authority by form of complaint.
Status: in_force

(a) At any time after the expiration of a 6-month waiting period following the date of the tax sale, a purchaser may file a complaint to foreclose the right of redemption of the real property to which the certificate of sale corresponds.
(b) In a suit to foreclose the right of redemption, the Superior Court may:
  (1) Bar the right of redemption and foreclose (A) all transfers of the real property occurring before the judgment of the court as provided in this chapter and (B) all liens and encumbrances on the real property except as provided in § 47-1382 ;
  (2) Vest title in fee simple in the purchaser; or
  (3) Set aside the sale and determine the amount required to redeem the real property.
(c) (1) A complaint filed pursuant to subsection (a) of this section shall state:
    (A) The fact of the issuance of the certificate of sale and the date of the certificate;
    (B) A description of the real property in substantially the same form as the description appearing on the certificate along with the street address, if any;
    (C) An itemization of the amount paid at tax sale by the purchaser for each year or period of taxes, including costs of sale.
    (D) The fact that the real property has not been redeemed by a person having an interest in the real property;
    (E) A request for an order of publication directed to all persons having an interest in the real property; and
    (F) A request that the court pass a judgment that forecloses the right of redemption of the defendants and any other person having any interest in the real property.
  (2) The caption of the complaint filed for relief under subsection (a) of this section shall comply with §§ 47-1373(a) and 47-1374(a) .
  (3) The certificate of sale issued by the Mayor to the purchaser or a photocopy of the certificate shall be attached to the complaint and shall be made part of the complaint.
  (4) Proof of the posting required under § 47-1353.01 shall be attached to and made part of the complaint. The posting shall be held to the same standard as the proof of posting required under § 47-1372(f) .
(d) The right of redemption shall continue until a judgment foreclosing the right of redemption becomes final.
(e) The purchaser shall immediately notify the Chief Financial Officer and the Real Property Tax Ombudsman, established by § 47-805 , upon the filing of a complaint under this section.
D.C. Code § 47-1271 — DC Code / Title 47 / Chapter 12D / § 47-1271
§ 47-1271. [Stevie Sellow's] Quality Improvement Fund.
Status: in_force

(a) There is established a fund designated as the Stevie Sellow's Quality Improvement Fund (“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, and any and all interest and penalties collected under § 47-1274 , 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.
(b) The Fund shall be used to:
  (1) Fund quality of care improvements for those facilities that meet the requirements of the District’s State Plan for Medical Assistance and the accompanying rules governing the reimbursement of ICF/IID; provided, that if the quality-of-care improvement is for an increase in salaries, the total payment amount, on average, for qualifying direct support professionals should be up to the greater of 117.6% of the District minimum wage pursuant to § 32-1003 or 117.6% of the District living wage pursuant to subchapter X-A of Chapter 2 of Title 2 .
  (2) Cover administrative costs of the DHCF in administering the ICF/IID reimbursement program and the Stevie Sellow's quality improvement funding support, which costs shall not be more than 10% of the Fund’s total revenues; and
  (3) Cover administrative costs of DHCF in auditing the ICF/IID in a rebasing year or as necessary to ensure the integrity of the ICF/IID reimbursement methodology, which costs shall not be more than 15% of the Fund’s total revenues.
(c) Notwithstanding subsection (b) of this section, of the revenues deposited in the Fund in fiscal year 2011, at least $1 million shall be used to support quality of care improvements for those facilities that meet the requirements of § 47-1272 , and up to $3.7 million may be used to support Medicaid services in the District of Columbia, including reimbursements for ICF/IIDs for the services that they provide.
(c-1) Notwithstanding subsection (b) of this section, revenues deposited in the Fund beginning in Fiscal Year 2022 may be used to support quality of care improvements for DD waiver providers.
(d) The Mayor shall submit to the Council, as a part of the annual budget, a requested appropriation for expenditures from the Fund for a fiscal year.
(e) The Mayor shall audit all income and expenses of the Fund annually and provide the annual report to the Council.