D.C. Code § 47-4624 — DC Code / Title 47 / Chapter 46 / § 47-4624
§ 47-4624. The Urban Institute tax rebate.
Status: in_force

(a) If The Urban Institute leases and occupies a building or a portion of a building that is subject to real property taxation under Chapter 8 of this title , The Urban Institute shall receive a rebate of its proportionate share of the real property tax paid with respect to the building, if:
  (1) It is liable under the lease for its proportionate share of the real property tax;
  (2) It applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811 ; and
  (3) The real property tax was paid.
(b) The rebate shall be the amount of the portion of the real property tax that was paid, either directly or indirectly, by The Urban Institute under its lease with the lessor.
(c) The application for the rebate shall include:
  (1) A copy of the lease with the lessor; and
  (2) Documentation that the tax has been paid.
(d) If a proper application has been made, the Chief Financial Officer shall rebate the tax on or before December 31 of the same calendar year.
(e) The real property tax rebate established by this section shall begin no earlier than January 1, 2015, and shall be effective for a 10-year period. The first year of the 10-year period shall be the year that The Urban Institute occupies a building or a portion of a building that is subject to real property taxation under Chapter 8 of this title pursuant to a signed lease with the lessor of that building or building portion. The amount of the rebate shall not exceed $1 million per tax year.
D.C. Code § 47-3206 — DC Code / Title 47 / Chapter 32 / § 47-3206
§ 47-3206. Washington Convention Center Authority Fund.
Status: repealed

Repealed.
D.C. Code § 47-2853.17 — DC Code / Title 47 / Chapter 28 / § 47-2853.17
§ 47-2853.17. Revocation, suspension, or denial of license or privilege; civil penalty; reprimand.
Status: in_force

(a) Each board, subject to the right of a hearing as provided by this subchapter, on an affirmative vote of a majority of its members present and voting, may take one or more of the actions provided in subsection (c) of this section against any applicant or person permitted by this subchapter to practice an occupation or profession regulated by the board who:
  (1) Knowingly provides false or misleading information on or in support of an application or renewal application;
  (2) Fraudulently or deceptively obtains, or attempts to obtain, a license or certificate, or to register, for another person;
  (3) Fraudulently or deceptively uses a license, certificate, or registration;
  (4) Is disciplined by a licensing or disciplinary authority in another jurisdiction, or is convicted or disciplined by a court of any jurisdiction, for conduct that would be grounds for disciplinary action under this section;
  (5) Has been convicted of an offense that is directly related to the occupation for which the license, registration, or certification is sought or held, pursuant to a determination made under subsection (c-1)(2) of this section;".
  (6) Has been determined to be professionally or mentally incompetent or physically incapable of carrying out the services for which that person has been licensed, certified or registered;
  (7) Is addicted to, or habitually abuses, any narcotic or controlled substance as defined in Chapter 9 of Title 48 (“Uniform Controlled Substances Act”).
  (8) Provides, or attempts to provide, professional services while under the influence of alcohol or while using any narcotic or controlled substance as defined in the Uniform Controlled Substances Act, or other drug in excess of therapeutic amounts or without valid medical indication;
  (9) Willfully makes or files a false report or record in the practice of his or her occupation or profession, willfully fails to file or record any report required by law, impedes or obstructs the filing or recording of the report, or induces another to fail to file or record the report;
  (10) Willfully fails or refuses to comply with any lawful inquiry made by a board with authority over the person’s occupation or profession, or to cooperate fully with such board in the conduct of its official duties;
  (11) After proper request in accordance with law, fails to provide records kept by that person in the course of the practice of his occupation or profession to which any other person is lawfully entitled;
  (12) Willfully makes a misrepresentation as to what services the person is authorized to perform under the terms of his or her license, certificate or registration;
  (13) Willfully practices an occupation or profession with an unauthorized person or aids an unauthorized person in the practice of an occupation or profession;
  (14) Submits false statements to collect fees for which services have not been provided or submits statements to collect fees for services which were not authorized and were not necessary;
  (15) Fails to pay a civil fine imposed by the Mayor, a board, other administrative officer, or court;
  (16) Willfully breaches a statutory, regulatory, or ethical requirement of the profession or occupation, unless ordered by a court;
  (17) Refuses to provide service for which he or she is licensed, certified or registered, to any person for reasons prohibited by Unit A of Chapter 14 of Title 2 , or any other District or federal anti-discrimination law or regulation;
  (18) Performs, offers, or attempts to perform services beyond the scope of those authorized by the registration, license or certificate, if such services require registration, licensing, or certification under District law;
  (19) Violates any District or federal law, regulation, or rule related to the practice of the occupation or profession;
  (20) Violates a valid order of a board or violates a consent decree or negotiated settlement entered into with a board;
  (21) Demonstrates a willful or careless disregard for the standards of acceptable conduct and prevailing practice within the occupation or profession;
  (22) Demonstrates a willful or careless disregard for the health, welfare, or safety of any client or member of the public in the practice of the occupation or profession, regardless of whether such person sustains actual injury as a result; or
  (23) Fails to pay the applicable fees required by this subchapter.
(b) (1) A board may require a licensed or certified person to submit to a mental or physical examination whenever it has probable cause to believe that person is impaired due to the reasons specified in subsection (a)(6), (7), or (8) of this section. The examination shall be conducted by one or more health professionals designated by the board, and he, she, or they shall report their findings concerning the nature and extent of the impairment, if any, to the board and to the person who was examined.
  (2) Notwithstanding the findings of the examination ordered by the board, the licensed or certified person may submit, in any proceedings before a board or other adjudicatory body, the findings of an examination conducted by one or more health professionals of his or her choice to rebut the findings of the examination ordered by the board.
  (3) Willful failure or refusal to submit to an examination requested by a board shall be considered as affirmative evidence that the licensed or certified person is in violation of subsection (a)(6), (7), or (8) of this section, and the person shall not be entitled to submit the findings of another examination in disciplinary or adjudicatory proceedings related to the violation.
(c) Upon determination by a board that an applicant, licensee, registrant, person certified, or person permitted by this subchapter to practice in the District has committed any of the acts described in subsection (a) of this section, the board may direct the Mayor to:
  (1) Deny a license or certificate to an applicant;
  (2) Revoke or suspend the license, registration, or certification of any licensee, registrant, or person certified;
  (3) Revoke or suspend the privilege to practice in the District of any person permitted by this subchapter to practice in the District;
  (4) Reprimand any licensee, registrant, person certified, or person permitted by this subchapter to practice in the District;
  (5) Impose a civil fine not to exceed $5,000 for each violation by any applicant, licensee, registrant, person certified, or person permitted by this subchapter to practice in the District;
  (6) Require a course of remediation, approved by the board, which may include:
    (A) Therapy or treatment;
    (B) Retraining; and
    (C) Reexamination, in the discretion of and in the manner prescribed by the board, after the completion of the course of remediation;
  (7) Require a period of probation; or
  (8) Issue a cease and desist order pursuant § 47-2853.19 [repealed, see now § 47-2844.01 ].
(c-1) (1) A board shall not:
    (A) Inquire into or consider:
      (i) An applicant's criminal conviction until after the applicant is found by the board to be otherwise qualified; or
      (ii) For an applicant, licensee, registrant, person certified, or person permitted by [this subchapter] to practice in the District:
        (I) A conviction that has been sealed, expunged, vacated, or pardoned, including a conviction that has been set aside pursuant to [subchapter I of Chapter 9 of Title 24] ;
        (II) A juvenile adjudication; or
        (III) Non-conviction information, including information related to a deferred sentencing agreement, participation in a diversion program, or an arrest that did not result in a conviction; or
    (B) Consider a conviction of an offense of an applicant, licensee, registrant, person certified, or person permitted by [this subchapter] to practice in the District that is not directly related to the occupation for which the license, registration, or certification is sought or held.
  (2) Pursuant to paragraph (1)(B) of this subsection, a board shall determine whether a conviction of an offense of an applicant, licensee, registrant, person certified, or person permitted by [this subchapter] to practice in the District is directly related to the occupation for which a license, registration, or certification is sought or held by considering the totality of the following factors:
    (A) Whether the elements of the offense are directly related, by clear and convincing evidence, to the specific duties and responsibilities of the occupation;
    (B) Any evidence produced by the applicant, licensee, registrant, person certified, or person permitted by [this subchapter] to practice in the District concerning their rehabilitation and fitness, including:
      (i) Evidence as to whether the applicant, licensee, registrant, person certified, or person permitted by [this subchapter] to practice in the District has recidivated;
      (ii) Evidence demonstrating compliance with any terms and conditions of probation, supervised release, or parole;
      (iii) The length of time that has elapsed since the offense was committed;
      (iv) The age at which the offense was committed;
      (v) Any circumstances related to the offense, including mitigating circumstances;
      (vi) Evidence of work history, particularly any training or work experience related to the occupation; and
      (vii) Letters of reference; and
    (C) The District's interest in promoting employment opportunities for individuals with criminal records.
(c-2) By January 1 of each year, the Mayor shall submit a report to the Council that includes the following information from the prior fiscal year for each board:
  (1) The number of petitions filed pursuant to § 47-2853.12(n) and the board's decisions on those petitions;
  (2) The number of applications filed and, of those, the number that were not pursued by the applicant, granted, or denied, and applicants' demographic information;
  (3) The number of applicants, licensees, registrants, persons certified, or persons permitted by [this subchapter] to practice in the District who received a notice of intent to deny, suspend, or revoke based on the person's criminal conviction, which criminal offenses were used as a basis for the decision, and the number of applicants, licensees, registrants, persons certified, or persons permitted by [this subchapter] to practice in the District who provided additional information in response to the notice, pursuant to § 47-2853.22(a-1)(1)(D) ;
  (4) The number of applicants, licensees, registrants, persons certified, or persons permitted by [this subchapter] to practice in the District with a criminal conviction who proceeded to a hearing, and whether those individuals were represented by counsel;
  (5) The number of applicants, licensees, registrants, persons certified, or persons permitted by [this subchapter] to practice in the District with a criminal conviction who appealed the board's final decision, as well as the outcome of each appeal; and
  (6) A description of how each board has facilitated access to licenses, registrations, and certifications for persons with a criminal record in light of the District's interest in promoting employment opportunities for individuals with criminal records.
(d) Nothing in this subchapter shall preclude prosecution for a criminal violation of this subchapter regardless of whether the same violation has been or is the subject of one or more of the disciplinary actions provided by this subchapter. Criminal prosecution may proceed prior to, simultaneously with, or subsequent to administrative enforcement action.
(e) A person licensed to practice an occupation or profession in the District is subject to the disciplinary authority of the relevant board on the basis of disciplinary action taken by another jurisdiction if the basis of the disciplinary action would have caused a similar result in the District.
D.C. Code § 47-1603 — DC Code / Title 47 / Chapter 16 / § 47-1603
§ 47-1603. Violations of certain provisions.
Status: repealed

Repealed.
D.C. Code § 47-1341 — DC Code / Title 47 / Chapter 13A / § 47-1341
§ 47-1341. Notice of delinquency.
Status: in_force

(a) (1) On or before May 1, the Mayor shall send a notice of tax delinquency by first class mail to the person who last appears as the owner of the real property on the tax roll, at the last mailing 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.”
  (2) The notice required pursuant to paragraph (1) of this subsection shall be in substantively the following form and may include a payment coupon or enclosed bill:
  “THIS IS A NOTICE OF DELINQUENCY FAILURE TO PAY TAXES WILL HAVE SERIOUS CONSEQUENCES WHICH MAY INCLUDE LOSS OF TITLE TO THE PROPERTY
  “Subject Property: [Identify by taxation square, suffix, and lot number, or parcel and lot number, and by premises address, the real property to be sold]
  “TO AVOID TAX SALE YOU MUST PAY $ [Amount Subject to Sale] by May 31, 20__)
  “The amount that you must pay to avoid the tax sale may be less than the total amount owed on the real property account. This amount may include fees or fines due to other DC agencies that have been certified to the Office of Tax and Revenue to be included in a tax sale pursuant to D.C. Code § 47-1340 .
  “According to the Mayor’s tax roll, you own or may have an interest in the real property listed above. Notice is given that unless you pay the amount stated above or fall within one of the limited exemptions from the tax sale, the Office of Tax and Revenue may sell this real property at tax sale.
  “If the property is sold at tax sale, the purchaser may have the right to file a lawsuit to foreclose on the property. You must act now to avoid additional costs and significant expenses, as well as potential loss of title to the property.
  “Payment to the “DC Treasurer” may be made online at www.taxpayerservicecenter.com or at any District branch of Wells Fargo Bank or mailed (with payment coupon from tax bill) to the Office of Tax and Revenue, Real Property Tax Administration, PO Box 98095, Washington, DC 20090-8095 (please write your square, suffix and lot numbers on the check). You should keep a copy of your proof of payment in case there is a later dispute about the payment.
  “If payment is not made before May 31, 20__, the amount listed on this notice may no longer be accurate. In that case, you must contact the Office of Tax and Revenue at ______ to obtain an updated payoff amount.
  “YOU MAY BE ELIGIBLE FOR ASSISTANCE, INCLUDING A HARDSHIP FORBEARANCE OR FREE LEGAL SERVICES. PLEASE SEE THE NEXT PAGE FOR ADDITIONAL INFORMATION.
  “Should you have additional questions, please call the Customer Service Center for the Office of Tax and Revenue 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).”
(b) 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 notices of delinquency as provided in subsections (a) and (b-1) of this section, or to include any taxes in the notice of delinquency, 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.
(b-1) (1) At least 2 weeks before real property is offered at a tax sale under this chapter, the Mayor shall send a final notice of delinquency, 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.”
  (2) The notice required pursuant to paragraph (1) of this subsection shall be in substantively the following form, and may include a payment coupon or enclosed bill:
  “THIS IS A NOTICE OF DELINQUENCY. FAILURE TO PAY TAXES IMMEDIATELY MAY HAVE SERIOUS CONSEQUENCES WHICH MAY INCLUDE LOSS OF TITLE TO THE PROPERTY
  “Subject Property: [Identify by taxation square, suffix, and lot number, or parcel and lot number, and by premises address, the real property to be sold]
  “TO AVOID TAX SALE YOU MUST PAY $[Amount Subject to Sale] by [Last Business Day before tax sale]
  “The amount that you must pay to avoid the tax sale may be less than the total amount owed on the real property account. This amount may include fees or fines due to other DC agencies that have been certified to the Office of Tax and Revenue to be included in a tax sale pursuant to D.C. Code § 47-1340 .
  “According to the Mayor’s tax roll, you own or may have an interest in the real property listed above. Notice is given that unless you pay the amount stated above or fall within one of the limited exemptions from the tax sale, the Office of Tax and Revenue may sell this real property at tax sale.
  “If the property is sold at tax sale, the purchaser may have the right to file a lawsuit to foreclose on the property. You must act now to avoid additional costs and significant expenses, as well as potential loss of title to the property.
  “Payment to the “DC Treasurer” may be made online at www.taxpayerservicecenter.com, at any District branch of Wells Fargo Bank, or mailed (with payment coupon from tax bill) to the Office of Tax and Revenue, Real Property Tax Administration, PO Box 98095, Washington, DC 20090-8095 (please write your square, suffix and lot numbers on the check). You should keep a copy of your proof of payment in case there is a later dispute about the payment.
  “If payment is made less than 10 calendar days before [the last business day before tax sale], you must provide a copy of the receipt directly to the Office of Tax and Revenue in order to ensure that your property is removed from the tax sale.
  •“You may FAX the receipt to (202) 478-5995; EMAIL the receipt to [email address]; or HAND-DELIVER a copy of the paid receipt to a Tax Sale Unit representative in the Customer Service Center located at 1101 4th Street, SW, Suite 270W, Washington, DC 20024.
  •“Do not mail your paid receipt.
  “YOU MAY BE ELIGIBLE FOR ASSISTANCE, INCLUDING A HARDSHIP FORBEARANCE OR FREE LEGAL SERVICES. PLEASE SEE THE NEXT PAGE FOR ADDITIONAL INFORMATION.
  “Should you have additional questions, please call the Customer Service Center for the Office of Tax and Revenue 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 you 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) Payment of the total amount stated in the notice of delinquency and as directed in the notice shall preclude the real property from being offered at the tax sale to which the notice corresponds.
(d) Action taken under § 47-1336 , relating to energy efficient loans, shall be exempt from the notice requirements of this section.
D.C. Code § 47-2885.21 — DC Code / Title 47 / Chapter 28 / § 47-2885.21
§ 47-2885.21. Review.
Status: in_force

Any person aggrieved by an adverse action of the Mayor may file a request for a hearing with the Office of Administrative Hearings. The Office of Administrative Hearings shall provide the aggrieved person with an opportunity for a hearing and shall sustain, modify, or vacate such action by the Mayor as is appropriate in the case. Judicial review of the decision of the Office  of Administrative Hearings shall be in accordance with [ § 2-1831.16 ].
D.C. Code § 47-2834 — DC Code / Title 47 / Chapter 28 / § 47-2834
§ 47-2834. Sales on streets or public places.
Status: repealed

Repealed.
D.C. Code § 47-1524 — DC Code / Title 47 / Chapter 15 / § 47-1524
§ 47-1524. Form of tax return; filing; extensions.
Status: in_force

(a) The form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system.
(b) The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. The total amount of tax required to be shown on the return is due at the time the return is required to be filed.
(c) The Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. Any request for an extension of time for filing a return shall be in writing, made before August 1st of the tax year, and accompanied by payment of the tax.
(d) The extension permitted under subsection (c) of this section shall not be granted for more than 3 months after July 31st of the tax year.
D.C. Code § 47-1808.06 — DC Code / Title 47 / Chapter 18 / § 47-1808.06
§ 47-1808.06. Partnerships.
Status: in_force

Individuals carrying on any trade or business in partnership in the District, other than an unincorporated business, shall be liable for income tax only in their individual capacities. The tax on all such income shall be assessed against the individual partners under §§ 47-1806.01 to 47-1806.06 . There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year; or if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership is computed, then his distributive share of the net income of the partnership for any accounting period of the partnership ending within the taxable year upon the basis of which the partner’s net income is computed. The term “accounting period” as used in this section refers to the calendar or fiscal year of a partnership.
D.C. Code § 47-1097 — DC Code / Title 47 / Chapter 10 / § 47-1097
§ 47-1097. Naval Lodge Building, Inc.; Lot 800, Square 789.
Status: in_force

(a) The real property located at 330 Pennsylvania Avenue, S.E., described as Lot 800, Square 789 ("Property") shall be exempt from real property taxation so long as the real property is owned by the Naval Lodge Building, Inc., a District of Columbia nonprofit corporation, the Naval Lodge No. 4, F.A.A.M. ("Lodge"), or a subsidiary of the Lodge, and is used for the purposes and activities of the Lodge, and is not used for any commercial purpose, except as provided in subsection (b) of this section.
(b) Section 47-1005 shall apply to the Property exempted under this section; provided, that so long as the rent or other income generated is used for the maintenance and preservation of the property, the property or a portion thereof may be rented to another person without loss of the exemption.
(c) The owner of the Property shall make the reports required by § 47-1007 and shall have the appeal rights provided by § 47-1009 .
D.C. Code § 47-1605 — DC Code / Title 47 / Chapter 16 / § 47-1605
§ 47-1605. Sale of real estate under court decree.
Status: repealed

Repealed.
D.C. Code § 47-802 — DC Code / Title 47 / Chapter 8 / § 47-802
§ 47-802. Definitions.
Status: in_force

For the purposes of this chapter:
(a) (1) The term “real property” means real estate identified by plat on the records and cadastral maps of the Office of Tax and Revenue according to square, parcel or reservation and lot, together with improvements thereon.
  (2) The term “Mayor” means the Mayor of the District of Columbia established under § 1-204.21 .
  (3) The term “Council” means the Council of the District of Columbia established under § 1-204.01 .
  (4) The term “estimated market value” means 100% of the most probable price at which a particular piece of real property, if exposed for sale in the open market with a reasonable time for the seller to find a purchaser, would be expected to transfer under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.
  (5) Unless otherwise provided in this chapter, the terms “owner” and “taxpayer” shall mean the following:
    (A) An owner of record of real property; provided, that if real property is subject to an estate for life, or a lease or ground rent for a term (with renewals) that is at least 30 years, the holder of the possessory interest shall be deemed the owner for purposes of receiving notices of proposed assessed value, receiving bills, and filing any petition or appeal under this chapter; provided further, that the owner of record shall also retain the right to appeal under this chapter;
    (B) For purposes of receiving notices of proposed assessed value, receiving bills, and filing any petition or appeal under this chapter, the lessee or user in § 47-1005.1 [ § 47-1005.01 ];
    (C) One or more persons whose leasehold interest in a leasehold condominium, as defined in § 45-1802(18) [ § 42-1901.02(18) ], comprises the entire balance of the unexpired term;
    (D) One or more persons who meet the requirements of § 47-3502(a)(2)(B) in a single family residential property;
    (E) (i) A trust beneficiary who occupies real property owned of record by the trustee, as sole owner, of an irrevocable special needs trust if the trust beneficiary has a disability as defined in section 1614(a)(3) of the Social Security Act, approved October 30, 1972 (86 Stat. 1471; 42 U.S.C. § 1382c(a)(3)).
      (ii) For the purposes of sub-subparagraph (i) of this subparagraph, a trust is a special needs trust if the trust instrument:
        (I) States, among its purposes, that the trust assets are not intended to be counted in determining the beneficiary’s eligibility for needs-based governmental benefits; and
        (II) (aa) Names the beneficiary with a disability as the sole trust beneficiary during his or her lifetime; and
          (bb) Provides that the beneficiary with a disability shall not serve as trustee; or
    (F) For purposes of appealing the assessment of real property sold under § 47-1353(b) , the tax sale purchaser or the purchaser’s assignee, as applicable; provided, that the Mayor shall not be required to mail notices or bills issued under this chapter to the tax sale purchaser or assignee; provided further, that the owner of record is not appealing the assessment for the same tax year.
  (6) The term “regulation”, unless specifically identified as a regulation of the Commissioner, means a regulation of the Council enacted under § 406 of the Reorganization Plan No. 3 of 1967, and after January 2, 1975, such term means an act of the Council of the District of Columbia enacted under § 412 (and related sections) of the District of Columbia Home Rule Act  [ § 1-204.12 ].
  (7) The term “tax year” means the period beginning October 1st each year and ending September 30th each succeeding year.
  (8) The term “valuation date” means January 1 of the preceding real property tax year.
  (9) The term “phased-in assessed value” means the assessed value which is increased each year of a 3-year cycle in increments of one-third the assessed value.
  (10) The term “3-year cycle” means 3 continuous tax years for which the assessed value of real property shall be determined.
  (11) The term “limited-equity cooperative” means a cooperative required by a government agency or nonprofit organization to limit the resale price of membership shares for the purposes of keeping the housing affordable to incoming members that are low and moderate income.
  (12) The term “carrying charge subsidies” means any payment, originating directly or indirectly, with a federal or local government housing agency, used to supplement the monthly housing payments of individual cooperative members.
  (13) [Expired].
  (14) The term “cost-of-living adjustment” for any real property tax year means an amount equal to the dollar amount of the homestead deduction provided in §§ 47-850(a) and 47-850.01(a) multiplied by the difference between the Consumer Price Index for the preceding real property tax year and the Consumer Price Index for the real property tax year beginning October 1, 2010, divided by the Consumer Price Index for the real property tax year beginning October 1, 2010. For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such real property tax year.
  (15) The term “domestic partner” shall have the same meaning as provided in § 32-701(3) .
  (16) (A) The phrase “senior or disabled cost-of-living adjustment” for any real property tax year means $125,000 multiplied by the difference between the Consumer Price Index for the preceding real property tax year and the Consumer Price Index for the real property tax year beginning October 1, 2012, divided by the Consumer Price Index for the real property tax year beginning October 1, 2012.
    (B) For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such real property tax year.
  (17) (A) The term "qualified business" means a business that, during a tax year:
      (i) Hosts live performances by performing artists for a minimum of 48 hours per month except during months during which a public health emergency declared pursuant to [§ 7-2304.01] is in effect; and
      (ii) Has a seating capacity of under 300 seats.
    (B) For the purposes of this paragraph, the term "live performance" means an act of staging or presenting a play, concert, or other form of entertainment before an audience where the artist is paid according to experience, talent, and best community practices for their form of entertainment.
  (18) The term "Class 1B Property cost-of-living adjustment" for any real property tax year means $2,500,000 multiplied by the difference between the Consumer Price Index for the preceding tax year and the Consumer Price Index for the tax year 2024 divided by the Consumer Price Index for tax year 2024. For the purposes of this paragraph, the Consumer Price Index for any real property tax year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on September 30 of such tax year.
D.C. Code § 47-1061 — DC Code / Title 47 / Chapter 10 / § 47-1061
§ 47-1061. Hill East Community Garden; lot 0109 in square 1100.
Status: in_force

(a) Upon the transfer of real property located at square 1100, lot 0109 to the Capitol Hill Community Garden Land Trust or to the Hill East Community Garden, the property shall be exempt from all taxation so long as the same is available for use by the public generally, not used for commercial purposes, and subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemption were granted administratively under this chapter.
(b) The one-time transfer of the property specified in subsection (a) of this section from the Capitol Hill Community Garden Land Trust to the Hill East Community Garden shall not be subject to the transfer tax imposed under Chapter 9 of this title, the recordation tax imposed under Chapter 11 of Title 42 , or the penalty imposed under Chapter 14 of this title .
D.C. Code § 47-3401.02 — DC Code / Title 47 / Chapter 34 / § 47-3401.02
§ 47-3401.02. Short-term advances for seasonal cash-flow management.
Status: in_force

(a) In general. — If the conditions in subsection (b) of this section are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the purpose of assisting the District government in meeting its general expenditures, as authorized by Congress, at times of seasonal cash-flow deficiencies.
(b) Conditions to making any short-term advance. — The Secretary shall make an advance under this section if:
  (1) The Mayor delivers to the Secretary a requisition for an advance under this section;
  (2) The date on which the requisitioned advance is to be made is in a control period;
  (3) The Authority certifies to the Secretary that:
    (A) The District government has prepared and submitted a financial plan and budget for the District government;
    (B) There is an approved financial plan and budget in effect under the District of Columbia Financial Responsibility and Management Assistance Act of 1995 for the fiscal year for which the requisition is to be made;
    (C) At the time of the Mayor’s requisition for an advance, the District government is in compliance with the financial plan and budget;
    (D) Both the receipt of funds from such advance and the reimbursement of the Treasury for such advance are consistent with the financial plan and budget for the year; and
    (E) Such advance will not adversely affect the financial stability of the District government;
  (4) The Authority certifies to the Secretary, at the time of the Mayor’s requisition for an advance, that the District government is effectively unable to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms to meet the District government’s financing needs;
  (5) The Inspector General of the District of Columbia certifies to the Secretary the information described in paragraph (3) of this subsection by providing the Secretary with a certification conducted by an outside auditor under a contract entered into pursuant to § 1-301.115a(a)(4) ; and
  (6) The Secretary receives such additional certifications and opinions relating to the financial position of the District government as the Secretary determines to be appropriate from such other federal agencies and instrumentalities as the Secretary determines to be appropriate.
  (7) Repealed.
(c) Amount of any short-term advance. — (1) In general. — Except as provided in paragraph (3) of this subsection, if the conditions in paragraph (2) of this subsection are satisfied, each advance made under this section shall be in the amount designated by the Mayor in the Mayor’s requisition for such advance.
  (2) Conditions applicable to designated. — Paragraph (1) of this subsection applies if:
    (A) The Mayor determines that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in subsection (a) of this section; and
    (B) The Authority:
      (i) Concurs in the Mayor’s determination under subparagraph (A) of this paragraph; and
      (ii) Determines that the reimbursement obligation of the District government for an advance made under this section in the amount designated in the Mayor’s requisition is consistent with the financial plan for the year.
  (3) Maximum amount outstanding. — (A) In general. — Notwithstanding paragraph (1) of this subsection, the unpaid principal balance of all advances made under this section in any fiscal year of the District government shall not at any time be greater than 100% of applicable limit.
    (B) Special rule for Fiscal Year 1997. — The unpaid principal balance of all advances made under this section in Fiscal Year 1997 of the District government shall not at any time be greater than the difference between:
      (i) 150% of the applicable limit for such fiscal year; and
      (ii) The unpaid principal balance of any advances made under § 47-3401(d) .
    (C) Applicable limit defined. — In this paragraph, the “applicable limit” for a fiscal year is equal to 15% of the total anticipated revenues of the District government for such fiscal year, as certified by the Mayor at the time of the Mayor’s requisition for an advance.
(d) Maturity of any short-term advance. — (1) In general. — Except as provided in paragraph (3) of this subsection, if the condition in paragraph (2) of this subsection is satisfied, each advance made under this section shall mature on the date designated by the Mayor in the Mayor’s requisition for such advance.
  (2) Condition applicable to designated maturity. — Paragraph (1) of this subsection applies if the Authority determines that the reimbursement obligation of the District government for an advance made under this section having the maturity date designated in the Mayor’s requisition is consistent with the financial plan for the year.
  (3) Latest permissible maturity date. — Notwithstanding paragraph (1) of this subsection, the maturity date for any advance made under this section shall not be later than 11 months after the date on which such advance is made.
(e) Interest rate. — Each advance made under this section shall bear interest at an annual rate equal to a rate determined by the Secretary at the time that the Secretary makes such advance taking into consideration the prevailing yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the maturity of such advance, plus 1/8 of 1%.
(f) Ten-business-day zero balance requirement. — After the expiration of the 12-month period beginning on the date on which the first advance is made under this section, the Secretary shall not make any new advance under this section unless the District government has:
  (1) Reduced to zero at the same time the principal balance of all advances made under this section at least once during the previous 12-month period; and
  (2) Not requisitioned any advance to be made under this section in any of the 10 business days following such reduction.
(g) Deposit of advances. — As provided in § 47-392.04(b) , advances made under this section for the account of the District government shall be deposited by the Secretary into an escrow account held by the Authority.
D.C. Code § 47-1805.02a — DC Code / Title 47 / Chapter 18 / § 47-1805.02a
§ 47-1805.02a. Combined reporting required.
Status: in_force

(a) For tax years beginning after December 31, 2010, a taxpayer engaged in a unitary business with one or more other persons that are part of a water’s-edge combined group reporting pursuant to § 47-1810.07 shall file a combined report, which includes the income, determined under § 47-1810.04 and § 47-1810.05 and the allocation and apportionment factors determined under § 47-1810.02 and the pertinent regulations of all such persons that are members of the unitary business, and other information as required by the Chief Financial Officer. If a worldwide combined reporting election has been made, the taxpayer shall file a combined report that includes such income and factors of all the persons that are members of the unitary business, and any other information as required by the Chief Financial Officer.
(b) The Chief Financial Officer may require, by regulation, a combined report to include the income and associated apportionment factors of any persons that are not included pursuant to subsection (a) of this section but that are members of a unitary business to reflect proper apportionment of income of the entire unitary business.
(c) If the Chief Financial Officer determines that the reported income or loss of a taxpayer engaged in a unitary business with any person not included represents an avoidance or evasion of tax by the taxpayer, the Chief Financial Officer may require, on a case-by-case basis, that all or any part of the income and associated apportionment factors be included in the taxpayer’s combined report.
(d) With respect to inclusion of associated apportionment factors pursuant to this section, the Chief Financial Officer may require the exclusion of any one or more of the factors, the inclusion of one or more additional factors, that will fairly represent the taxpayer’s business activity in the District, or the employment of any other method to effectuate a proper reflection of the total amount of income subject to apportionment and an equitable allocation and apportionment of the taxpayer’s income.
(e) The Chief Financial Officer shall adopt regulations as necessary to implement combined reporting and to ensure that the tax liability or net income of any taxpayer whose income derived from or is attributable to sources within the District that is required to be determined by a combined report pursuant to § 47-1810.02 or § 47-1810.07 and of each entity included in the combined report, both during and after the period of inclusion in the combined report, is properly reported, determined, computed, assessed, collected, or adjusted.
(f) The Chief Financial Officer shall adopt regulations as necessary prescribing the form and manner of all returns and reports required under this section, including the time, place, and extension of such returns and reports.
(g) Any taxpayer election made under § 47-1805.02(5)(C) and the pertinent regulations to file a consolidated return is revoked for tax years beginning after December 31, 2010.
D.C. Code § 47-3010 — DC Code / Title 47 / Chapter 30 / § 47-3010
§ 47-3010. Employment contract.
Status: repealed

Repealed.
D.C. Code § 47-2324 — DC Code / Title 47 / Chapter 23 / § 47-2324
§ 47-2324. Assessments for street paving — Deposit into General Fund.
Status: in_force

All moneys derived from assessments for paving and repaving roadways under provisions of existing law shall be paid into the General Fund of the District of Columbia as established by § 47-131 .
D.C. Code § 47-355.02 — DC Code / Title 47 / Chapter 3 / § 47-355.02
§ 47-355.02. Limitations on expenditures and obligating amounts.
Status: in_force

A District agency head, deputy agency head, agency fiscal officer, agency budget director, agency controller, manager, or other employee may not:
(1) Make or authorize an expenditure or obligation exceeding an amount available in an appropriation for an agency, fund, or capital project;
(2) Obligate the District for the payment of money before an appropriation is made or before a certification of the availability of funds is made, unless authorized by law; provided, that this paragraph shall not prohibit the acceptance of voluntary services or employment of personal services exceeding that authorized by law during emergencies involving the safety of human life or the protection of property;
(3) Approve a disbursement without appropriate authorization;
(4) Defer recording a transaction incurred in the current fiscal year to a future fiscal year;
(5) Allow an expenditure or obligation to exceed apportioned amounts;
(6) Fail to submit a required plan or projection in a timely manner;
(7) Knowingly report incorrectly on spending to date or on projected total annual spending;
(8) Fail to adhere to a spending plan through overspending that is greater than 5% of the agency’s budget, or $1 million, regardless of the percentage, or, for capital projects, 5% of the project's budget or $1 million, regardless of the percentage; or
(9) Make or authorize an expenditure or obligation for one capital project from another capital project.
D.C. Code § 47-1099.03 — DC Code / Title 47 / Chapter 10 / § 47-1099.03
§ 47-1099.03. University of the District of Columbia, Lot 114, Square 676.
Status: in_force

The real property located at 801 North Capitol Street, N.E., Washington, D.C., and described as Lot 114, Square 676, shall be exempt from real property taxation so long as the real property continues to be leased by the University of the District of Columbia.
D.C. Code § 47-2318 — DC Code / Title 47 / Chapter 23 / § 47-2318
§ 47-2318. Refund for erroneous or illegal collection.
Status: in_force

Where any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the Mayor for such refund within 3 years from the payment thereof. Such application must be made by the person upon whom such tax was imposed and who has actually paid the tax. Application for a refund as herein provided shall be deemed an application for a revision of tax, penalty, and/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.C. Code § 47-4602 — DC Code / Title 47 / Chapter 46 / § 47-4602
§ 47-4602. Tax credit to CareFirst for wages to qualified employees; sales tax exemption for construction.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “CareFirst” means CareFirst, Inc., a Maryland non-stock corporation, which is the sole member of Blue Cross Blue Shield of the National Capital Area and licensed to do business in the District as Group Hospitalization and Medical Services, Inc.
  (2) “CareFirst Project” means the acquisition, construction, installing, and equipping of an office complex located at 840 First Street, N.E., and designated as square 675, lot 848 (Record lot 297), consisting of:
    (A) An approximately 244,000 square foot office building;
    (B) Parking of approximately 200 spaces; and
    (C) Other auxiliary improvements.
  (3) “Qualified employee” means an individual subject to the District’s personal income tax who is not currently employed in a facility owned or operated by CareFirst and is hired to fill a position of indefinite duration consisting of a minimum of 35 hours per week for not less than 50 weeks per year, which position is created by CareFirst.
  (4) “Tax year” means any calendar year or portion of a calendar year in which District income taxes are due and payable.
(b) (1) Subject to the limitations of paragraphs (2), (3), (4), and (5) of this section, for 5 consecutive tax years beginning with the first tax year during which the CareFirst Project is occupied, for each qualified employee hired by CareFirst that exceeds the number of employees employed by CareFirst during the immediately preceding tax year, commencing after December 31, 2002, and that otherwise meets the requirements of this section, CareFirst shall be allowed a credit against the tax imposed by § 47-1807.02 not to exceed $1,000 for each qualified employee hired. Notwithstanding the foregoing, a credit shall not be allowed for qualified employees hired after December 31, 2005.
  (2) The aggregate amount of credits earned by CareFirst under this subsection shall be determined as of the last calendar day of the first year in which the credit is sought. The maximum annual credit allowed under this section shall not exceed:
    (A) Fifty percent of the wages paid to qualified employees during the tax year in which the credit is claimed pursuant to paragraph (6) of this subsection; or
    (B) The total of franchise, personal property, and income taxes imposed on the CareFirst during the tax year in which the credit is sought.
  (3) Allocations of credits shall:
    (A) Be made over 60 consecutive months, commencing with the respective month in which each qualified employee is hired;
    (B) Be allowed ratably for each qualified employee in accordance with the number of months the qualified employee is employed at the CareFirst Project during the tax year for which the credit is sought; and
    (C) Terminate the earlier of:
      (i) The 5th anniversary of the date of its commencement;
      (ii) The date that CareFirst fails to meet the respective annual certification of compliance requirements of subsection (g) of this section; or
      (iii) The date of the filing of a petition in bankruptcy in connection with CareFirst’s business.
  (4) A credit that is allowed but unusable for the tax year in which it accrues may be carried forward for 5 tax years, but no credits shall be carried back.
  (5) A credit shall not be allowed if:
    (A) CareFirst pays the qualified employee less than the greater of the legal minimum wage and the wage that CareFirst pays other employees in similar jobs;
    (B) CareFirst accords the qualified employee less benefits or rights than it accords other employees in similar jobs; or
    (C) The qualified employee:
      (i) Is a member of the board of directors of CareFirst;
      (ii) Directly or indirectly owns 5% or more of its stock; or
      (iii) Is related to a member of the board of directors or owner of 5% or more of its stock as a spouse or as a relative who is a dependent as defined in section 152 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 43; 26 U.S.C. § 152), without regard to income.
  (6) The credit shall be claimed by attaching a worksheet and affidavit to the taxpayer’s annual return. The affidavit shall set forth the basis for and the amount of the credit claimed and the amount of the credit allowed for each preceding year that the credit was claimed and shall be signed under penalty of perjury. The affidavit shall be in the following form:
  “After reasonable investigation, the undersigned has determined that CareFirst:
  “(1) Has met and intends to continue to meet the requirements applicable to its receipt of tax benefits of the type and in the amount requested;
  “(2) Is in compliance with terms of all public benefit agreements entered into with the District, including, but not limited to, the First Source Employment Agreement with the District of Columbia Department of Employment Services and the Memorandum of Understanding with the District of Columbia Office of Local Business Development;
  “(3) Is not now receiving and does not now have pending any other application for abatement of real property tax liability or an allowance of tax credits in connection with a single property, qualified employee, or financial contribution made pursuant to any other provision of District law;
  “(4) Is not delinquent in the payment of taxes, fees, or other indebtedness to the District; and
  “(5) Is not in violation of the applicable laws and regulations of the District.”.
(c) Gross receipts from the sales of tangible personal property to be incorporated or consumed in the course of construction of the CareFirst Project shall be exempt from the tax imposed by Chapter 20 of this title . The amount of all taxes, fees, and deposits exempted, abated, or waived under this subsection shall not exceed $2 million.
D.C. Code § 47-1812.14 — DC Code / Title 47 / Chapter 18 / § 47-1812.14
§ 47-1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.
Status: in_force

Every corporation, financial institution, and unincorporated business required to make and file a franchise tax return under this chapter shall make and file a declaration of estimated tax at the time and under the conditions, and shall make payments of the tax year in the amount and under the conditions, as the Mayor shall prescribe by regulation. In the case of the taxable year beginning in 1970, the regulations may not require the payment before the last day on which a return for the taxable year is required to be filed under § 47-1805.03(a) of estimated tax for the year exceeding 1/2 of the estimated tax; provided, that in the case of financial institutions, the provisions of this section shall be subject to § 47-2507(a)(3) and to § 47-2507(b)(3) .
D.C. Code § 47-1807.02a — DC Code / Title 47 / Chapter 18 / § 47-1807.02a
§ 47-1807.02a. Tax on corporations — Transfer of surtax to Convention Center Authority.
Status: repealed

Repealed.
D.C. Code § 47-4701 — DC Code / Title 47 / Chapter 47 / § 47-4701
§ 47-4701. TAFA requirements.
Status: in_force

(a) Before markup by a Council committee, the Chief Financial Officer shall provide a tax abatement financial analysis ("TAFA") for a permanent bill that grants an exemption or abatement of a tax imposed by this title or by § 42-1103 , unless the exemption or abatement is one of general applicability.
(b) (1) The TAFA shall include:
    (A) The terms of the exemption or abatement;
    (B) The estimated annual value of the exemption or abatement;
    (C) The purpose for which the grantee seeks the exemption or abatement;
    (C-i) If the estimated aggregate value of the exemption or abatement is $250,000 or more:
      (i) A list of the contributions, as that term is defined in [§ 1-1161.01(10)] , made, from the date of the bill's introduction to the date that the TAFA is provided to the Council, by the grantee and the principals of the grantee, to the following persons:
        (I) The Mayor and any Councilmember;
        (II) A candidate for Mayor or Councilmember;
        (III) Any political committee, as that term is defined in [§ 1-1161.01(44)] , affiliated with an individual listed in sub-sub-subparagraphs (I) or (II) of this sub-subparagraph; and
        (IV) Any constituent-service program established pursuant to [§ 1-1163.38] , affiliated with an individual listed in sub-sub-subparagraphs (I) or (II) of this sub-subparagraph; and
      (ii) A list, provided by the grantee, of any contracts, as that term is defined in [§ 1-1161.01(10C)(A)(ii)] , that the grantee is seeking or holds with the District government;
    (D) A summary of the proposed community benefits to be provided by the grantee of the exemption or abatement, including, if applicable, the number of jobs that may be created, delineated in accordance with paragraph (2)(A)(iv), (v) and (vi) of this subsection;
    (E) If, in the opinion of the Chief Financial Officer, it is unlikely that the grantee’s stated purpose could be accomplished without the proposed exemption or abatement:
      (i) An estimate of the amount of exemption or abatement necessary to accomplish the purpose;
      (ii) Efforts by the grantee to obtain alternate financing; and
      (iii) Any factors that limit the ability of the grantee to obtain adequate financing; and
    (F) A financial analysis prepared by the Office of the Chief Financial Officer, which shall consist of:
      (i) For existing buildings, a review and analysis of the financial condition of the recipient of the proposed exemption or abatement and an advisory opinion stating whether or not it is likely that the recipient could be reasonably expected to meet its fiscal needs without the proposed exemption or abatement;
      (ii) For new developments, a review and analysis of the financial condition of the recipient of the proposed exemption or abatement and of the financing proposal submitted by the recipient and an advisory opinion stating whether or not it is likely that the project could be financed without the proposed exemption or abatement;
      (iii) For exemptions or abatements related to a person or group of persons that can be readily identified, a review and analysis of the financial condition of the recipient of the proposed exemption or abatement and an advisory opinion stating whether or not it is likely that the recipient could be reasonably expected to meet its fiscal needs without the proposed exemption or abatement. If individual financial information is not available, the requirements of this sub-subparagraph may be met through an advisory opinion on whether the proposed exemption or abatement can reasonably be expected to meet the proposed public policy goal[;and]
      (iv) For exemptions or abatements related to a category or group of property owners or taxpayers that cannot be readily identified, a review and analysis of the public policy goal intended to be addressed, if applicable, by the exemption or abatement, including whether the exemption or abatement is appropriately targeted and likely to achieve the intended goal.
  (2) (A) In addition to the requirements described in paragraph (1) of this subsection, where applicable, the TAFA shall include in the summary of the proposed community benefits:
      (i) The number of affordable housing units to be developed;
      (ii) For what level of Area Median Income, as defined by § 47-858.01(1)(A)(i) , the units will be affordable;
      (iii) The assessed financial value of the subsidy, which shall be measured as the difference between the market rate of a comparable unit within the same neighborhood and the rate that is being charged as affordable housing;
      (iv) The number of jobs that will be created, delineated by status as to whether a job is:
        (I) Permanent;
        (II) Temporary;
        (III) Full-time; or
        (IV) Part-time;
      (v) The estimated wages and benefits for each job created;
      (vi) Any commitment made to hiring District residents; and
      (vii) A description of any other public policy goal that the exemption or abatement is meant to address, including expected results.
    (B) The summary shall state which community benefits are already required by law, such as inclusionary zoning, the community amenities that have already been negotiated as part of a planned-unit-development approval, and the requirements or incentives already included in law or regulation, such as environmental standards.
D.C. Code § 47-2419 — DC Code / Title 47 / Chapter 24 / § 47-2419
§ 47-2419. Prohibitions on gray market cigarettes.
Status: in_force

No person shall:
(1) Sell or distribute in the District, to acquire, hold, own, possess, or transport, for sale or distribution in the District, or to import, or cause to be imported, into the District for sale or distribution in the District:
  (A) (i) Any cigarettes the package of which bears a statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including labels stating “For Export Only,” “U.S. Tax-Exempt,” “For Use Outside U.S.,” or similar wording; or
    (ii) Any cigarettes the package of which does not comply with:
      (I) All requirements imposed by or under federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including the precise warning labels specified in section 4 of the Federal Cigarette Labeling and Advertising Act, approved July 27, 1965 (79 Stat. 283; 15 U.S.C. § 1333) (“1965 Act”); or
      (II) All federal trademark and copyright laws;
  (B) Any cigarettes imported into the United States after December 31, 1999, in violation of section 5754 of the Internal Revenue Code of 1986, approved October 22, 1986 (111 Stat. 673; 26 U.S.C. § 5754), or any other federal law, or implementing regulations;
  (C) Any cigarettes that the person otherwise knows, or has reason to know, that the manufacturer did not intend to be sold, distributed, or used in the United States; or
  (D) Any cigarettes for which there has not been submitted to the Secretary of the U. S. Department of Health and Human Services the list of the ingredients added to tobacco in the manufacture of the cigarettes required by section 7 of the Federal Cigarette Labeling and Advertising Act, approved October 12, 1984 (98 Stat. 2203; 15 U.S.C. § 1335a) (“1984 Act”).
(2) Alter the package of any cigarettes, before sale or distribution to the ultimate consumer, so as to remove, conceal, or obscure:
  (A) Any statement, label, stamp, sticker, or notice described in paragraph (1)(A) of this section; or
  (B) Any health warning that is not specified in, or does not conform with the requirements of, section 4 of the 1965 Act;
(3) To affix any stamp, required under this chapter, to the package of any cigarettes described in paragraph (1) of this section or altered in violation of paragraph (2) of this section.
D.C. Code § 47-1810.01 — DC Code / Title 47 / Chapter 18 / § 47-1810.01
§ 47-1810.01. Purpose of chapter.
Status: in_force

(a) It is the purpose of this chapter to impose:
  (1) An income tax upon the entire net income of every resident and every resident estate and trust; and
  (2) A franchise tax upon every corporation, financial institution, and unincorporated business for the privilege of carrying on or engaging in any trade or business within the District and of receiving such other income as is derived from sources within the District; provided, however, that, in the case of any corporation, the amount received as dividends from a corporation which is subject to taxation under this chapter or under Chapter 26 of this title , and, in the case of a corporation not engaged in carrying on any trade or business within the District, interest received by it from a corporation which is subject to taxation under this chapter or under Chapter 26 of this title shall not be considered as income from sources within the District for purposes of this chapter; and in the case of any corporation organized as a bank holding company under the provisions of the Bank Holding Company Act of 1956 and the Bank Holding Company Act Amendments of 1970, the amount received as dividends from a corporation which is subject to taxation under this chapter or under the provisions of § 47-2501 , and in the case of any such bank holding company not engaged in carrying on any trade or business within the District, interest received by it from a corporation which is subject to taxation under such sections, shall not be considered as income from sources within the District for purposes of this chapter. Provided further, that income derived from the sale of tangible personal property by a corporation, financial institution, or unincorporated business not carrying on or engaging in trade or business within the District as defined in §§ 47-1801.01 to 47-1801.04 shall not be considered as income from sources within the District for purposes of this chapter, with the exception of income from sale to the United States not excluded from gross income as provided in § 47-1803.02(a)(2)(I) ; provided, further, that dividends received from subsidiary corporations for whom the taxpayer provides services are deemed to be business income subject to apportionment.
(b) Notwithstanding the provisions of this section, all interest received and all dividends (except dividends of corporations subject to the District of Columbia franchise tax or interest and dividends attributable to any IBF time deposit or IBF loan) received by financial institutions shall be deemed to be business income.
D.C. Code § 47-1807.07 — DC Code / Title 47 / Chapter 18 / § 47-1807.07
§ 47-1807.07. Employer-assisted home purchase tax credit.
Status: in_force

(a) For the purposes of this section, the term:
  (1) (A) “Area median income” means:
      (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development;
      (ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons;
      (iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons;
      (iv) For a household of one person, 70% of the area median income for a household of 4 persons; and
      (v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4).
    (B) Any percentage of household income referenced in this title (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers.
  (2) “Certified employer-assisted home purchase program” means a program:
    (A) Through which an employer provides homeownership assistance to its employees;
    (B) Which is provided uniformly to the employees of the employer; provided, that the employer may limit eligibility for the program by establishing a maximum income limit and may limit assistance to new homebuyers; and
    (C) Which is certified by the Mayor.
  (3) “Eligible employee” means an employee who:
    (A) Has been employed by the employer for the prior 12 months;
    (B) Is not self-employed;
    (C) Is not a member of the board of directors of the employer;
    (D) Does not own, directly or indirectly, a majority of the stock of the employer; and
    (E) Has a household income equal to or less than 120% of the area median income.
  (4) Employer“ means a natural person, corporation, partnership, limited liability company, or other entity that:
    (A) Is subject to taxation under § 47-1807.02 or § 47-1808.03 or is exempt from taxation under § 47-1802.01 ; and
    (B) Has one or more employees.
  (5) “Homeownership assistance” means money provided to an eligible employee by an employer for the down payment or other acquisition costs for the purchase of the principal place of residence of the employee.
  (6) “New homebuyer” means an employee (and, if married or in a domestic partnership, the employee’s spouse or domestic partner) who did not own a principal place of residence in the District during the previous 12 months.
(b) (1) For taxable years beginning after December 31, 2002, the amount of tax payable under this subchapter shall be reduced by a credit equal to 1/2 of the amount of the homeownership assistance provided by the employer to its eligible employees during the taxable year; provided, that:
    (A) The reduction shall not exceed $2,500 for any one eligible employee who receives homeownership assistance;
    (B) The assistance is provided through a certified employer-assisted home purchase program;
    (C) The assistance is used for the purchase of a qualified residential real property; and
    (D) The eligible employee is a new homebuyer.
  (2) If the homeownership assistance consists of providing a loan and then discharging all or a portion of the loan upon completion of a required period of employment, the homeownership assistance shall be treated as provided at the time that the loan, or the portion of the loan, is discharged.
  (3) To claim the credit allowed by this subsection, the employer shall attach to its tax return:
    (A) A form certifying, for each person for whom the employer is claiming the credit under this section:
      (i) The person is an eligible employee of the employer;
      (ii) The employer provided homeownership assistance to the eligible employee under a certified employer-assisted home purchase program;
      (iii) The amount of homeownership assistance provided to the eligible employee;
      (iv) The eligible employee used the homeownership assistance to purchase qualified residential real property;
      (v) The household size and household income of the eligible employee;
      (vi) The address of the qualified residential real property; and
      (vii) The eligible employee intends to reside in the qualified residential real property for at least 5 years; and
    (B) A copy of the certification of the employer’s employer-assisted affordable homeownership assistance program under which the homeownership assistance was provided.
D.C. Code § 47-859.02 — DC Code / Title 47 / Chapter 8 / § 47-859.02
§ 47-859.02. Tax abatements for new residential developments — Requirements for tax abatements for new residential developments.
Status: in_force

(a) Subject to paragraph (1) of this subsection and subsection (b) of this section, and to the tax abatement limits imposed by § 47-859.04 , the Mayor shall approve a tax abatement under § 47-859.03 for an Eligible Real Property if:
  (1) The owner, or his designee or assignee, receives:
    (A) A final building permit for the mechanical, electrical, plumbing, and heating, ventilation, and air conditioning systems for the building’s superstructure; or
    (B) A letter from both the building architect and the Mayor certifying that the 1st level of concrete has been laid and the building has received a building permit for both the building’s sheeting, shoring, and excavation work and the building’s foundation to grade structural work;
  (2) The owner, or his designee or assignee, requests a certification letter from the Mayor stating that the Eligible Real Property and project are approved for the tax abatement in a stated amount;
  (3) The Mayor transmits to the owner, or his designee or assignee, the certification letter requested under paragraph (2) of this subsection; and
  (4) The building permit for the project’s superstructure is received after January 1, 2008.
(b) A tax abatement shall not be allowed under § 47-859.03 :
  (1) Unless the owner, or his designee or assignee, satisfies subsections (a)(1) and (2) of this section on or before December 31, 2013;
  (2) Unless the 1st level of concrete for the project has been laid either before or within 6 months after the date the certification letter is transmitted by the Mayor under subsection (a)(3) of this section, if certification was requested based upon subsection (a)(1)(A) of this section;
  (3) If the project has not received a certificate of occupancy within 36 months after the date the certification letter is transmitted by the Mayor under subsection (a)(3) of this section; provided, that the Mayor may extend the 36-month period for up to 6 months if the building’s construction has reached grade, as certified by the project architect and the Mayor;
  (4) If the improvement of the Eligible Real Property is financed in any part under subchapter IX of Chapter 12 of Title 2 ;
  (5) If the Eligible Real Property receives relief under § 42-3508.02 ; or
  (6) If the Eligible Real Property was owned by the District of Columbia, or one of its instrumentalities, as of January 1, 2008.
(c) Repealed.
(d) (1) The Mayor shall, as nearly as practicable, review requests for certification in the order in which they were received and shall complete review of such requests for certification within 45 days after receipt.
  (2) A copy of all certification letters transmitted by the Mayor pursuant to subsection (a)(3) of this section shall be sent to the Office of Tax and Revenue.
D.C. Code § 47-1065 — DC Code / Title 47 / Chapter 10 / § 47-1065
§ 47-1065. Douglass Knoll, Golden Rule, 1728 W Street and Wagner Gainsville Rehabilitation Projects, lot 840 in Square 525, lots 33 through 36 in square 5734, lots 42 through 44 in square 5835, lot 166 in square 5778, lots 38 through 44 in square 5894, and lots 69 through 72 in square 5895.
Status: in_force

(a) The real property, described as lot 840 in square 525 in the District of Columbia, shall be exempt from real property taxation for so long as the property is:
  (1) Owned by Golden Rule Plaza, Inc., a tax-exempt organization;
  (2) Used as a qualified low-income housing project pursuant to a land use restriction agreement with the District of Columbia Housing Finance Agency; and
  (3) Receives assistance from one or more federal Housing and Urban Development programs pursuant to section 542 of the Housing and Community Development Act of 1992, approved October 28, 1992 (106 Stat. 3794; 12 U.S.C. § 1715z-22 ) (“Section 542 Program”).
(b) The real property, described as lots 33 through 36 in square 5734 and lots 42 through 44 in square 5835, shall be exempt from real property taxation for so long as the property is:
  (1) Owned by Wagner Gainesville, LP and controlled by its general partner, The Non-Profit Community Development Corporation Housing Development, Inc., a tax-exempt organization (“NPCDC”); and
  (2) Used as a qualified low-income housing project pursuant to an indenture of restrictive covenants with the Department of Housing and Community Development.
(c) The real property, described as lot 166 in square 5778, shall be exempt from real property taxation for so long as the property is:
  (1) Owned by 1728 W Street LP, and controlled by its general partner the Non-Profit Community Development Corporation of Washington, D.C., Inc., a tax-exempt organization; and
  (2) Used as a qualified low-income housing project pursuant to an indenture of restrictive covenants with the Department of Housing and Community Development.
(d) The real property, described as lots 38 through 44 in square 5894 and lots 69 through 72 in square 5895 in the District of Columbia, shall be exempt from real property taxation for so long as the property is:
  (1) Owned by Douglass Knoll Cooperative Limited Partnership and controlled by its general partner NPCDC Housing Development, Inc., an organization solely owned and controlled by the Community Development Corporation, a tax-exempt organization;
  (2) Used as a qualified low-income housing project pursuant to a restrictive land use agreement with the Housing Finance Agency; and
  (3) Receives assistance from a Section 542 program.
(e) The real property described in this section shall be exempt from real property taxation as provided by this section so long as the real property meets the requirements of this section, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemptions were granted administratively.
D.C. Code § 47-3905 — DC Code / Title 47 / Chapter 39 / § 47-3905
§ 47-3905. Returns and payment of tax.
Status: in_force

(a) Each toll telecommunication company shall be subject to the following filing and payment requirements:
  (1) On or before the 20th day of each calendar month, each toll telecommunication company subject to tax under this chapter shall file a return with the Mayor that reports the amount of its monthly gross charges for the preceding calendar month from the sale of toll telecommunication services that originate or terminate in the District and for which a charge is made to a service address located in the District, regardless of where the charge is billed or paid.
  (2) For each calendar month beginning March 1, 1989, each toll telecommunication company shall pay the tax imposed by this chapter before the 21st  day of the succeeding calendar month.  The return for each calendar month shall be filed at the time payment is made or on the 20th day of the succeeding calendar month, whichever is earlier.
  (3) The form of the return shall be prescribed by the Mayor and the return shall contain information that the Mayor considers necessary for the proper administration of the tax.
(b) Each wireless telecommunication company shall be subject to the following filing and payment requirements:
  (1) On or before the 20th day of each calendar month, each wireless telecommunication company subject to tax under this chapter shall file a return with the Mayor that reports the amount of its monthly gross charges for the preceding calendar month from the sale of District-based wireless telecommunication service.
  (2) For each calendar month beginning May 1, 1997, each wireless telecommunication company shall pay the tax before the 21st day of the succeeding calendar month.  The return for each calendar month shall be filed at the time payment is made or on the 20th day of the succeeding calendar month, whichever is earlier.
  (3) The form of the return shall be prescribed by the Mayor and the return shall contain information that the Mayor considers necessary for the proper administration of the tax.
D.C. Code § 47-3214 — DC Code / Title 47 / Chapter 32 / § 47-3214
§ 47-3214. Adoption of tax and rate structures.
Status: repealed

Repealed.
D.C. Code § 47-2402 — DC Code / Title 47 / Chapter 24 / § 47-2402
§ 47-2402. Imposition; payment of cigarette tax.
Status: in_force

(a) (1) Except as otherwise provided in § 47-2403 , a tax is levied and imposed on the sale or possession on all cigarettes in the District of Columbia at the rate of $0.225 for each cigarette.
  (2) Subject to paragraph (3) of this subsection and in lieu of the tax otherwise imposed by § 47-2002 , a surtax is levied and imposed on the sale or possession of all cigarettes in the District at the rate of $0.36 per package of 20 or fewer cigarettes. If there are more than 20 cigarettes in the package, the surtax per pack will be incrementally increased by $.018 per each cigarette above 20.
  (3) (A) Beginning as of March 31, 2012, and on March 31st of each year thereafter, the Mayor shall calculate the average retail price of a package of cigarettes from the best information available and shall recompute the surtax on the basis of the then applicable sales and use tax rate that otherwise would be applicable to the sale of cigarettes under § 47-2002 .
    (B) In calculating the average retail price for purposes of this paragraph, the Mayor shall exclude the current surtax imposed by this section and the portion of the presumptive wholesale and retail markup imposed by Chapter 45A of Title 28 of the District of Columbia Official Code on the current surtax. The Mayor shall provide notice of any change in the amount of the surtax on or before September 1st of that year, and the change shall be effective as of the following October 1st.
(b) Cigarettes on which the taxes levied and imposed by this section have been paid shall not be subject to additional taxation under this section; provided, that the burden of proof that the taxes levied and imposed by this section have been paid shall be upon the person who sells or possesses cigarettes in the District, against whom a tax assessment has been made, who has submitted an application for a refund, or whose cigarettes have been seized. For the purposes of this section, the term “person” includes any officer or employee of a corporation responsible for payment of the tax, or any member of a partnership or association responsible for the payment of the tax.
(c) The tax levied and imposed by this section shall be paid by the affixture of stamps, purchased from the Mayor, evidencing the payment of the amount of tax imposed by this section. Such stamps shall be affixed to the original packages of cigarettes included in the directory of Tobacco Product Manufacturers maintained pursuant to § 7-1803.03(b) and shall be cancelled in the manner prescribed by the Mayor.
(d) Except as otherwise provided in this subsection and subsection (f) of this section, each licensed wholesaler shall affix a stamp or stamps, evidencing the payment of the amount of tax imposed by this section, to each original package of cigarettes to be kept for sale, offered for sale, displayed for sale, or sold within the District. Such stamps shall be affixed to each original package of such cigarettes within 72 hours after the receipt of such cigarettes and prior to the sale of such cigarettes unless such cigarettes are exempt from taxation under the provisions of this chapter. Whenever any cigarettes are found in the place of business of a licensed wholesaler without the stamps affixed as herein provided, or not segregated or marked as having been received within the preceding 72 hours, or not segregated or marked as being held for sale outside of the limits of the District, or not segregated or marked as being held for sale to the United States or the District government, or any instrumentalities thereof, or not segregated or marked for other exempt purposes under this chapter, a prima facie presumption shall arise that such cigarettes are subject to the tax levied and imposed by this section and are possessed in violation of the provisions of this chapter.
(e) Licensed retailers and vending machine operators shall not accept deliveries of unstamped or improperly stamped cigarettes. Such licensees shall examine all packages of cigarettes immediately upon their receipt and shall immediately return any and all unstamped or improperly stamped cigarettes to the licensed wholesaler. Unless substantial evidence to the contrary is shown, the possession of any unstamped or improperly stamped cigarettes by such licensees shall be prima facie evidence that such cigarettes are possessed in violation of the provisions of this chapter. The Mayor may, however, authorize licensed retailers and vending machine operators to acquire and have in their possession cigarettes bearing cigarette tax stamps issued by any other state or jurisdiction; provided, that such cigarettes are intended for sale in such other state or jurisdiction. Licensed retailers and vending machine operators shall not purchase, acquire, or have in their possession District tax stamps. Notwithstanding the provisions of this subsection, licensed retailers or vending machine operators, other than licensed retailers or vending machine operators who are also licensed wholesalers, who either have in their possession unused cigarette tax stamps or unstamped cigarettes on the effective date of this chapter shall not be deemed in violation of this subsection; provided, that such licensed retailers and vending machine operators affix or redeem such unused cigarette tax stamps and pay the tax levied and imposed by this section on such unstamped cigarettes in the manner and within the time specified by the Mayor.
(f) On sales of cigarettes to other licensed wholesalers, a licensed wholesaler may deliver such cigarettes without affixing stamps thereon, and such other licensed wholesalers shall be liable for the tax imposed by this section on such cigarettes.
(g) All packages of cigarettes placed in cigarette vending machines shall be placed in such manner that the District cigarette tax stamps are visible whenever the packages are within that area of the vending machine which permits visibility of the packages.
(h) Except as authorized by this section or § 47-2403 , no person shall willfully or knowingly sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any unstamped or improperly stamped cigarettes.
(i) No person shall sell, transfer, or offer to sell or transfer any cigarette tax stamps to any person other than the Mayor; nor shall any person buy, receive or offer to buy or receive any cigarette tax stamps from any person other than the Mayor.
(j) The Mayor may by regulation provide for the purchase of stamps at a discount not exceeding 10% of the face value of such stamps.
(k) The taxes imposed under this section shall be deemed to be a part of the selling price of cigarettes and shall be in addition to, and not in lieu of, any taxes imposed by any other law.
(l) [Repealed].
D.C. Code § 47-1029 — DC Code / Title 47 / Chapter 10 / § 47-1029
§ 47-1029. Daughters of American Revolution — Square 173.
Status: in_force

That the property situated in square no. 173, in Washington City, District of Columbia, occupied on February 27, 1903, by the Daughters of the American Revolution is hereby exempt from all taxation so long as the same is so occupied and used, subject to the provisions of § 47-1002 , providing for exemptions of church and school property, and acts amendatory thereof.
D.C. Code § 47-801 — DC Code / Title 47 / Chapter 8 / § 47-801
§ 47-801. Declaration of purpose.
Status: in_force

It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives:
(1) Equitable sharing of the financial burden of the government of the District of Columbia;
(2) Full public information regarding assessments and appeal procedures;
(3) Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia;
(4) Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and
(5) Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.
D.C. Code § 47-4614 — DC Code / Title 47 / Chapter 46 / § 47-4614
§ 47-4614. East of the river hospital tax exemptions.
Status: in_force

(a) The transfer of Lots 3 and 4, Square 5919, transferred to Specialty Hospitals of Washington-GSE Holdings, LLC, or certain of its subsidiary entities, shall be exempt from the tax imposed by § 42-1103 and § 47-903 .
(b) The real property, including land and improvements, designated for tax purposes as Lots 3 and 4, Square 5919, shall be exempt from the tax imposed by Chapter 8 of this title ; provided, that the exemption shall commence on the date that Specialty Hospitals of America, LLC, or certain of its subsidiary entities, acquires the property and terminates on the earlier to occur of:
  (1) The date that the Mayor certifies to the District of Columbia Treasurer that Specialty Hospitals of America, LLC, or certain of its subsidiaries, or any party that subsequently acquires the property or any part thereof by purchase, lease, or exchange, fails to comply with the terms of an agreement between Specialty Hospital of America, LLC, or certain of its subsidiaries, and Greater Southeast Investment, L.P., to pay an amount equal to the real property taxes that the owner of the property would be obligated to pay on the property, or any part thereof, in the absence of this section; or
  (2) The date that the Mayor certifies to the District of Columbia Treasurer that the acquisition loan in the maximum principal amount of $29 million by Greater Southeast Investment, L.P., to Capitol Medical Center, LLC, and CMC Realty, LLC, has been paid in full.
D.C. Code § 47-1807.02 — DC Code / Title 47 / Chapter 18 / § 47-1807.02
§ 47-1807.02. Tax on corporations — Levy and rates.
Status: in_force

(a) Except as exempted under subchapter II of this chapter , for the privilege of carrying on or engaging in any trade or business within the District and of receiving income from sources within the District, there is levied:
  (1) For 1 taxable year beginning after December 31, 1974, a tax at the rate of 12% upon the taxable income of every corporation, whether domestic or foreign;
  (2) For the taxable years beginning after December 31, 1975, a tax at the rate of 9% upon the taxable income of every corporation, whether domestic or foreign, except that, effective October 1, 1984, the rate of tax shall be 10% upon the taxable income for any taxable period, except that for taxable years beginning after December 31, 1994, the rate of tax shall be 9.5%;
  (3) For the taxable years beginning after December 31, 2002, a tax at the rate of 9.5% upon the taxable income of every corporation, whether domestic or foreign.
  (3A) A surtax at the rate of 2.5% on the tax determined under paragraph (2) or (3) of this subsection, as applicable, for any tax period beginning after September 30, 1992.
  (3B) A surtax at the rate of 2.5%, separate from and in addition to, the surtax imposed by paragraph (3A) of this subsection, on the tax determined under paragraph (2) or (3) of this subsection, as applicable, for any tax period beginning after September 30, 1994.
  (4) For the taxable years beginning after December 31, 2003, a tax at the rate of 9.975% upon the taxable income of every corporation, whether domestic or foreign.
  (5) For the taxable year beginning after December 31, 2014, but before January 1, 2016, a tax at the rate of 9.4% upon the taxable income of every corporation, whether domestic or foreign;
  (6) For the taxable year beginning after December 31, 2015, but before January 1, 2017, a tax at the rate of 9.2% upon the taxable income of every corporation, whether domestic or foreign;
  (7) For the taxable year beginning after December 31, 2016, but before January 1, 2018, a tax at the rate of 9.0% upon the taxable income of every corporation, whether domestic or foreign; and
  (8) For taxable years beginning after December 31, 2017, a tax at the rate of 8.25% upon the taxable income of every corporation, whether domestic or foreign.
(b) The minimum tax payable under this section shall be $250. If District gross receipts are greater than $1 million, the minimum tax payable shall be $1,000. Corporations or financial institutions including International Banking Facilities shall not be exempt from the minimum tax payable under this section even if the business or source income is exempt under other provisions of this chapter.
(c) The taxes imposed by this section shall, during the 3 tax years beginning after June 30, 1981, be subject to the transition rules provided in § 47-2507 .
D.C. Code § 47-2002.03 — DC Code / Title 47 / Chapter 20 / § 47-2002.03
§ 47-2002.03. 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 § 47-2002.02 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 shall develop and apply a fixed formula to the taxes imposed pursuant to §§ 47-2002 and 47-2002.02 to determine the amount that shall be transferred to the Authority.
D.C. Code § 47-856 — DC Code / Title 47 / Chapter 8 / § 47-856
§ 47-856. Residential property tax relief—Severability of provisions.
Status: repealed

Repealed.
D.C. Code § 47-1808.09 — DC Code / Title 47 / Chapter 18 / § 47-1808.09
§ 47-1808.09. Job growth tax credit.
Status: in_force

A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [ § 47-1807.56 et seq.].
D.C. Code § 47-2887.08 — DC Code / Title 47 / Chapter 28 / § 47-2887.08
§ 47-2887.08. Registration and renewal fees.
Status: in_force

(a) An application for registration or renewal of registration must be accompanied by a fee established pursuant to subsection (b) of this section.
(b) The Mayor shall, by rule, establish reasonable fees for:
  (1) An initial application for registration;
  (2) An application for registration based upon a certificate of registration or licensure issued by another State;
  (3) An application for renewal of registration; and
  (4) An application for renewal of registration based upon an application for renewal of registration or licensure submitted in another State.
D.C. Code § 47-1936 — DC Code / Title 47 / Chapter 19 / § 47-1936
§ 47-1936. Secrecy of returns.
Status: repealed

Repealed.
D.C. Code § 47-4634 — DC Code / Title 47 / Chapter 46 / § 47-4634
§ 47-4634. Third & H Streets, N.E. development project—tax exemptions.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Developer Sponsor” means Steuart-H Street, LLC, Steuart Investment Company, and their successors, affiliates, and assigns.
  (2) “Third & H Streets, N.E. project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred, of the mixed-use retail, residential and garage project located on the Third & H Streets, N.E. property, consisting of:
    (A) An approximately 210-unit residential condominium/apartment house;
    (B) Approximately 42,000 square feet of retail space;
    (C) A garage for approximately 250 to 270 cars; and
    (D) Other ancillary improvements, including an associated supermarket with no less than 30,000 square feet.
  (3) “Third & H Streets, N.E. property” means the real property, including any improvements thereon, located on Lot 54, Square 776 (or as the land for such lot may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, or air rights lots in the future).
(b) The Third & H Streets, N.E. project shall be exempt from the tax imposed by § 42-1102 and § 47-903 .
(c) The sales and rental of tangible personal property to be incorporated in or consumed in the Third & H Streets, N.E. project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Third & H Streets, N.E. project or the Third & H Streets, N.E. property, shall be exempt from the tax imposed by § 47-2002 .
(d) The Third & H Streets, N.E. property shall be exempt from the portion of the tax imposed by Chapter 8 of this title in excess of the existing Fiscal Year 2010 real property tax (“real property tax increase”) for 20 consecutive years. The tax exemption for the 1st 10 years shall equal 100% of the real property tax increase and shall be reduced in 10% increments in years 11 through 20 until the annual real property taxation equals 100%. The real property tax exemption shall commence upon the issuance of the 1st building permit for the Third and H Streets, N.E. property.
(e) The exemptions pursuant to subsections (b), (c), and (d) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Third & H Streets, N.E. project, the Third & H Streets, N.E. property, or the Developer Sponsor. The exemptions under subsections (b), (c), and (d) shall not exceed, in the aggregate, $5 million.
(f) This section shall not prevent or restrict the Developer Sponsor from utilizing any other tax, development, or other economic incentives available to the Third & H Streets, N.E. project or the Third & H Streets, N.E. property, including an associated supermarket, which other tax, development, or other economic incentives shall include the supermarket tax incentives set forth in Chapter 38 of this title .
D.C. Code § 47-1264 — DC Code / Title 47 / Chapter 12C / § 47-1264
§ 47-1264. Interest and penalties.
Status: in_force

(a) When a nursing facility fails to pay the full amount of an assessment by the date required by this chapter, or by rules issued pursuant to § 47-1267 , the unpaid balance shall accrue interest at the rate of 1.5% per month or any fraction thereof, which shall be added to the unpaid balance.
(b) A nursing facility that fails to file a report required under this chapter, or by rules issued pursuant to § 47-1267 , shall pay an administrative penalty equal to 5% of the monthly assessment for each month, or any fraction thereof, that the failure to file continues. The total administrative penalty shall not exceed 25% of the nursing facility’s annual assessment.
(c) A nursing facility that knowingly provides false information in a report required by this chapter, or by rules issued pursuant to § 47-1267 , shall be subject to a penalty equal to the tax owed.
(d) The District of Columbia shall have a lien upon the real and personal property located in the District of Columbia of the nursing facility for any assessments, interest, or administrative penalties that are due under this chapter, or rules issued pursuant to § 47-1267 . The District of Columbia shall have the priority of a secured creditor.
(e) Any action brought to enforce the provisions of subsection (c) of this section shall be brought in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia in the name of the District of Columbia.
D.C. Code § 47-891 — DC Code / Title 47 / Chapter 8 / § 47-891
§ 47-891. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established by § 1-204.24a .
(2) “Gross building area” means, with respect to a real property, the product of the land area of the real property multiplied by the maximum floor area ratio allowable under its zoning category as of January 1, 2007 without including transfer development rights or bonus development rights; provided, that in the case of real property formerly owned by the United States of America after January 1, 2007, the term “gross building area” shall mean the foregoing as of the date the real property was first legally zoned under District law.
(3) “Land area” means, with respect to a real property, the ground square footage of the real property.
(4) “Southeast Water and Sewer Improvement Benefit District” means the special assessment district established by § 47-892 .
(5) (A) “Southeast Water and Sewer Improvement Project” means the improvements and upgrades to the storm drainage and water and sewer systems scheduled to be performed starting on or about May 1, 2007, and scheduled to be completed on or about February 15, 2008, on the following streets: Potomac Avenue, S.E., from South Capitol Street to First Street, S.E.; First Street, S.E., from Potomac Avenue, S.E., to I Street, S.E.; N Street, S.E., from South Capitol Street to First Street, S.E.; I Street, S.E., from South Capitol Street to First Street, S.E.; and South Capitol Street from N Street to O Street, S.E.
  (B) The scheduled starting and completion dates set forth in subparagraph (A) of this paragraph are set forth for descriptive purposes only and shall not limit the costs that may be included in the special assessment total collection amount determined under § 47-893(c) based solely on the fact that the costs were incurred before the scheduled starting date or after the scheduled completion date.
D.C. Code § 47-2005 — DC Code / Title 47 / Chapter 20 / § 47-2005
§ 47-2005. Exemptions.
Status: in_force

Gross receipts from the following sales shall be exempt from the tax imposed by this chapter:
(1) Sales to the United States or the District or any instrumentality thereof except sales to national banks and federal savings and loan associations;
(2) Sales to a state or any of its political subdivisions if such state grants a similar exemption to the District. As used in this paragraph, the term “state” means the several states, territories, and possessions of the United States;
(3) Sales to semipublic institutions; provided, however, that such sales shall not be exempt unless:
  (A) Such institution shall have first obtained a certificate from the Mayor stating that such institution is entitled to such exemption;
  (B) The vendor keeps a record of the sale, the name of the purchaser, the date of each separate sale, and the number of such certificate;
  (C) Such institution is located within the District; and
  (D) The property or services purchased are for use or consumption, or both, in maintaining, operating, and conducting the institution for the purpose for which it was organized or for honoring the institution or its members;
(4) Sales of materials and services to the printing clerks of the majority and minority rooms of the House of Representatives for use in the operation of such rooms, and sales of materials and services made by such clerks in connection with the operation of such rooms;
(5) (A) Sales of personal property purchased by a utility or a public-service company for use or consumption in furnishing a service or commodity, if the charges from furnishing the service or commodity are subject to a gross receipts tax or a mileage tax in force in the District for the period of time covered by a return required to be filed by the provisions of this chapter. If the personal property purchased is used both to produce receipts or charges subject to a gross receipts tax or a mileage tax and receipts or charges not subject to a gross receipts tax or a mileage tax, then this sales tax exemption shall be allocated in accordance with rules issued by the Mayor.
  (B) Beginning on October 1, 1994, sales of personal property purchased by a toll telecommunication company, as defined in § 47-3901(10) [now § 47-3901(14) ], irrespective of whether the property is used or consumed in furnishing a service, the charges from which are subject to the gross receipts tax imposed by § 47-2501(b) , or Chapter 39 of this title . For the purposes of this subsection, the term “personal property” shall not include office equipment or office furniture.
  (C) Beginning on May 1, 1997, sales of personal property purchased by a wireless telecommunication company, as defined in § 47-3901(12) [now (16)], irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to Chapter 39 of this title .  For purposes of this subparagraph, the term “personal property” shall not include office equipment or office furniture;
  (D) Sales of personal property purchased by a digital audio radio satellite service company operating under a digital audio radio satellite license granted by the Federal Communications Commission, irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to the gross receipts tax imposed by § 47-2501.01 ;
(6) Repealed;
(7) (A) Casual and isolated sales by a vendor who is not regularly engaged in the business of making sales at retail;
  (B) For the first 5 events during a calendar year, sales at a charity auction or other fundraising activity by a nonprofit teaching hospital;
(8) Sales of food or drink, beverages, and other goods made to any person for use in the operation of the majority and minority cloakrooms of the House of Representatives and sales of such food or drink, beverages, and other goods made by such person in connection with the operation of such cloakrooms;
(9) Sales of food or drink or beverages of any nature if made in any car composing a part of any train or in any aircraft or boat operating within the District in the course of commerce between the District and a state;
(10) Sales of goods made pursuant to bona fide contracts entered into before May 27, 1949; provided, that there is a contract in writing signed by the purchaser and vendor which imposes an unconditional liability on the part of the purchaser to buy the goods covered thereby at a fixed price and without escalator clause, and an unconditional liability on the part of the vendor to deliver a definite quantity of such goods at the contract price;
(11) Sales of natural or artificial gas, oil, electricity, solid fuel, or steam, directly used in manufacturing, assembling, processing, or refining of tangible personal property for sale or resale;
(11A) (A) Sales of natural or artificial gas, oil, electricity, solid fuel, or steam, directly used in a restaurant.
  (B) For the purposes of this paragraph, the term “restaurant” means a retail establishment that is licensed by the District of Columbia, a separately metered or sub-metered facility, and in the principal business of preparing and serving food to the public. The term “restaurant” shall include a pizzeria, delicatessen, ice cream parlor, cafeteria, take-out counter, and caterer, and banquet and food-processing areas in hotels. The term “restaurant” does not include beverage counters, including coffee shops and juice bars.
(12) Repealed;
(13) Sale of motor vehicles and trailers which are subject to the provisions of title III of the District of Columbia Revenue Act of 1949;
(14) Sales of medicines, pharmaceuticals, and drugs whether or not made on prescriptions of duly licensed physicians and surgeons and general and special practitioners of the healing art;
(15) (A) Sales of bone screws, bone pins, pacemakers, and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein, or limb and which remain or dissolve in the body; orthopedic devices designed to be worn on the person of the user as a brace, support, or correction for the body structure, except orthopedic shoes and supportive devices for the foot unless they are required for the correction of a physical deformity; artificial human eyes and their replacement parts; artificial limbs for human beings and their replacement parts; artificial hearing devices for human beings and their replacement parts; mammary prostheses; any appliance and related supplies necessary as a result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste; sales of false teeth by a dentist and the materials used directly by a dentist in the restoration or preservation of teeth; sales of eyeglasses, when especially designed or prescribed by an ophthalmologist, oculist, or optometrist; provided, that such items are for the personal use of the owner or purchaser; and
  (B) Sales of wheelchairs, crutches, canes, quad canes, walkers, hospital beds, bedside commodes, patient lifts, urinals, respirators, oxygen tents, kits and inhalers; hemodialysis devices, transcutaneous nerve stimulators; and sales of any other device, apparatus, or equipment used to replace or substitute for any part of the human body, or used to assist the ill or people with disabilities in saving or prolonging life, or used to alleviate pain and suffering; provided, that such device, apparatus, or equipment is sold to an individual for the personal use of that individual and pursuant to written prescriptions or orders of duly licensed physicians and surgeons and general and special practitioners of the healing art;
(16) Sales of material to be incorporated permanently in any war memorial authorized by Congress to be erected on public grounds of the United States;
(17) Repealed;
(18) Food or drink described in § 47-2001(n)(1)(A) , which is delivered and sold without profit by a nonprofit volunteer organization to persons who are confined to their homes due to age, illness, disability, or infirmity; provided that such sales shall not be exempt unless such organization has received a certificate of exemption from the District as a semipublic institution;
(19) Sales of food or drink as described in subsection (n)(1)(A) of § 47-2001 made by a residence for senior citizens to the residents and employees of such facility and to the bona fide guests of such residents; provided, that the facility does not also make such sales to the general public. As used in this paragraph, the term “residence for senior citizens” means any facility which rents or offers for rent rooms or dwelling units exclusively to persons who are 60 years of age or older or who are blind or have another disability; provided, that at least 80% of the residents of such facility must be 60 years of age or older;
(20) Sales of motor-vehicle fuels upon the sale of which a tax is imposed by Chapter 23 of this title , as amended or as may be hereafter amended;
(21) Sales of vessels which are subject to the provisions of Article 29 of the Police Regulations;
(22) Sales to an organization exempt under 26 U.S.C. § 501(c)(4) when the organization’s membership is limited to a state, territory, or possession of the United States or any political subdivision of a state, territory, or possession;
(23) Sales of “eligible foods,” as defined in 7 CFR 271.2 pursuant to the federal Food Stamp Act of 1977 (7 U.S.C. § 2011 et seq.) (“Stamp Act”), and purchased with food stamps issued pursuant to the Stamp Act;
(24) (A) Sales of residential public utility services and commodities by a gas, electric, or telephone company, sales of residential heating oil or related services by any person, sales of residential natural or artificial gas by any person, or sales of residential electricity by an electric supplier; and
  (B) Sales of residential local exchange service or exchange access as defined in § 47-3901(14) [see Editor’s note].
(25) Sales of tickets sold for the 1994 World Cup Soccer Games;
(26) Sales of residential cable television service and commodities by a cable television company;
(27) Sales of the following:
  (A) Printing services, if purchased by a publisher to print a newspaper that is to be distributed free of charge in the District;
  (B) Tangible personal property purchased by a publisher that prints its own newspaper, if the property is incorporated by the publisher as a material or part of a newspaper that is distributed free of charge in the District; and
  (C) Wrapping, packing and packaging supplies, if purchased by a publisher to further the distribution of a newspaper that is distributed free of charge in the District;
(28) Sales of building materials related to the development of a qualified supermarket, as defined under § 47-3801 ;
(29) Beginning on May 1, 1997, 2-way land mobile radio used for taxicabs fare dispatch and for communication between taxicab drivers and their base;
(30) (A) Gross receipts from sales of tangible personal property to be incorporated or consumed in the course of construction of the Gallery Place Project;
  (B) For the purposes of this paragraph, “Gallery Place Project” means the acquisition, construction, installing, and equipping of a mixed-use complex located on Square 454, Lots 41, 824, 838, 857, 877, 878, the portion of the public alley that reverted to former Lot 820, (which is currently known as Lot 866) and former Lot 821 (which is currently known as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Liber 17 at folio 74; and the portions of the public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in Square 454, pursuant to the alley closing approved by the Closing of Public Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective October 22, 1999 ( D.C. Law 13-48 ; 46 DCR 6768), and consisting of:
    (i) An approximately 60,000-square-foot multiplex cinema;
    (ii) A mixed-use facility providing for retail stores, dining, entertainment, a health and fitness club, offices, and related facilities;
    (iii) A market-rate housing complex consisting of approximately 170 residential units;
    (iv) A parking garage containing approximately 850 parking spaces; and
    (v) Other ancillary improvements; and
  (C) The amount of all taxes, fees, and deposits exempt, abated, or waived under this paragraph, section 2(b) of the Gallery Place Economic Development Amendment Act of 2000, effective April 3, 2001, ( D.C. Law 13-241 ; 48 DCR 610) [D.C. Code § 2-1217.31(b) ], and §§ 47-902(17), 45-922(24) [ § 42-1102(24) (2001 Ed.)], and 47-1002(26), shall not exceed, in the aggregate, $7 million;
(31) [Repealed].
(32) Repealed;
(32A) Repealed.
(33) Sales of material or equipment used in the construction, and of materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District.
(34) (A) Sales of tangible personal property to be incorporated in or consumed in the course of the initial development, construction, equipping, and furnishing of the Mandarin Hotel Project until the Development Sponsor sells the Mandarin Oriental Hotel Project, as evidenced by the recordation of a deed conveying title to Square 299, Lot 831, at which time such amounts shall be due and payable without penalty or interest.
  (B) The amount of all taxes, fees, and deposits deferred under this paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 2002, passed on 2nd reading on September 17, 2002 (Enrolled version of Bill 14-466) [D.C Code § 2-1217.32(b) ], and §§ 42-1102(25) , 47-902(19) , and 47-1002(27) , shall not exceed, in the aggregate, $4 million.
  (C) For purposes of this paragraph, the term:
    (i) “Development Sponsor” means Portals Hotel Site, LLC, a Delaware limited liability company, and its successors and assigns.
    (ii) “Mandarin Oriental Hotel Project” means the acquisition and initial development, construction, equipping, and furnishing of a Mandarin Oriental hotel within the Portals project, located on Square 299, Lot 831, consisting of a 400-room hotel with approximately 33,000 square feet of associated meeting and banquet space, 2 restaurants, a health spa and fitness center totaling approximately 10,000 square feet, and approximately 90,000 square feet of public parking space for approximately 200 cars.
    (iii) “Mandarin TIF Bonds” means the tax increment financing bonds issued in connection with the Mandarin Oriental Hotel Project pursuant to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 DCR 2133), and the Mandarin Hotel Project Modification Approval Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 83).
  (D) This paragraph shall apply upon the closing of the sale of the Mandarin TIF Bonds;
(35) Sales by the United States or the District, as fixed by regulation;
(36) Fees retained by a retail establishment under [ § 8-102.03(b)(1) ];
(37) [Repealed].
(38) (A) Sales of feminine hygiene products;
  (B) For the purposes of this paragraph, the term "feminine hygiene product" means a sanitary napkin, sanitary towel, tampon, menstrual cup, or sanitary pad;
(39) (A) Sales of diapers;
  (B) For the purposes of this paragraph, the term "diaper" means an absorbent incontinence product that is washable or disposable and worn by a person, regardless of age or sex, who cannot control bladder or bowel movements;
(40) Any sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)] ;
(41) Not Funded; and
(42) (A) Sales of Personal Seat Licenses at the Stadium for the term of the lease between the District and Pro-Football LLC, or an affiliate of Pro-Football LLC, for the Stadium.
  (B) For the purposes of this paragraph, the term:
    (i) "Personal Seat License" means a license, location right, or other similar instrument for seats in the Stadium issued to a person for the right to purchase season tickets to games and tickets to other events at the Stadium.
    (ii) "Stadium" shall have the same meaning as set forth in § 47-2002.08(a)(2) .
D.C. Code § 47-1342 — DC Code / Title 47 / Chapter 13A / § 47-1342
§ 47-1342. Public notice; costs.
Status: in_force

(a) At any time after 30 days from the mailing of the notice of delinquency required by § 47-1341(a) , the Mayor shall, simultaneously:
  (1) Cause to be advertised, at least once in not less than 2 newspapers of general circulation in the District that are published at least once every 2 weeks, a public notice stating that listed real property will be sold at public auction because of taxes on the date and at the place named in the public notice; and
  (2) Post the list of real property in the public notice on the Office of Tax and Revenue’s website.
(b) (1) The list in the public notice shall contain, with substantial accuracy, at least the following:
    (A) A description of the real property, by premises address, taxation square, suffix, and lot number, or parcel and lot number;
    (B) The name of the person who last appears on the Mayor’s tax roll as the owner of the real property; and
    (C) The amount of all taxes for which the real property shall be sold at the scheduled sale; provided, that costs need not be included in the public notice, but, if not included, costs shall be included in the opening bid amount at the time of the sale.
  (2) Failure of the Mayor to include a tax in the published notice of sale shall not:
    (A) Affect the validity or collectibility of the taxes or the validity of a sale to enforce the payment of taxes;
    (B) Prevent or stay proceedings under this chapter; or
    (C) Affect the title of a purchaser.
(c) (1) The following fees, in an amount prescribed by regulation, shall be costs payable by the purchaser (and paid into the General Fund of the District) and shall be included in the certificate of sale as provided in § 47-1348 :
    (A) A fee for the mailing of a notice;
    (B) A fee for publication of notices when a real property is offered for sale, including newspaper advertisements;
    (C) An auctioneer’s fee when a real property is offered for sale at public auction, whether or not the auctioneer is a District employee; and
    (D) A fee assessed against each real property to reimburse the District for legal representation, whether or not the provider of the service is a District employee.
  (2) A redeeming party shall pay the costs to redeem real property bid off to the District, and such costs shall be deemed included in the amount for which the real property was bid off regardless of whether a certificate of sale was issued.
(d) Action taken under § 47-1336 , relating to energy efficient loans, shall be exempt from the notice requirements of this section.
D.C. Code § 47-1814.06 — DC Code / Title 47 / Chapter 18 / § 47-1814.06
§ 47-1814.06. Persons engaging in a profession — Failure to obtain.
Status: repealed

Repealed.
D.C. Code § 47-1812.02 — DC Code / Title 47 / Chapter 18 / § 47-1812.02
§ 47-1812.02. Records and statements.
Status: in_force

Every person upon whom the duty is imposed by this chapter to file any applications, returns, or reports or who is liable for any tax imposed by this chapter shall keep such records, render under oath such statements, and comply with such rules and regulations as the Mayor from time to time may prescribe. Whenever the Mayor deems it necessary, he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as he believes sufficient to show whether or not such person is liable to tax under this chapter and the extent of such liability.
D.C. Code § 47-340.07 — DC Code / Title 47 / Chapter 3 / § 47-340.07
§ 47-340.07. Financing and closing documents.
Status: in_force

(a) The Council approves the financing documents to which the District is a party in substantially the form in which these documents are filed by the Council with the Office of the Secretary to the Council, and authorizes the Mayor to make modifications to these documents that are within the limitations of the Home Rule Act, and that the Mayor considers appropriate to carry out the purposes of this subchapter.
(b) The Mayor is authorized to prescribe the final form and content of all financing documents and all closing documents to which the District is a party that may be necessary or appropriate to issue, sell, and deliver bonds and to make loans to applicants. Each of the financing documents and each of the closing documents to which the District is not a party shall be approved, as to form and content, by the Mayor.
(c) The Mayor is authorized to execute in the name of the District, and on its behalf, any financing documents and any closing documents to which the District is a party by the Mayor’s manual or facsimile signature.
(d) The official seal of the District, or a facsimile of it, shall be impressed, printed, or otherwise reproduced on the financing documents and the closing documents to which the District is a party.
(e) The Mayor’s execution and delivery of the financing documents and the closing documents to which the District is a party shall constitute conclusive evidence of the Mayor’s approval, on behalf of the District, of the final form and content of the executed financing documents and the executed closing documents.
(f) The Mayor is authorized to deliver the executed and sealed financing documents and closing documents, on behalf of the District, prior to or simultaneously with the issuance, sale, and delivery of the bonds, and to ensure the due performance of the obligations of the District contained in the executed, sealed, and delivered financing documents and closing documents.
D.C. Code § 47-5104 — DC Code / Title 47 / Chapter 51 / § 47-5104
§ 47-5104. Minimum essential coverage and District of Columbia shared responsibility payment requirements.
Status: in_force

(a) Except as provided in subsection (b) of this section, an individual may claim that the individual or a dependent of the individual is not an applicable individual with respect to the minimum essential coverage requirement under § 47-5102(a) or may claim that the individual or a dependent of the individual is eligible for an exemption under § 47-5102(b) by indicating the basis for the claim on a form, to be prescribed by the Chief Financial Officer.
(b) An individual may apply to the Authority for an eligibility determination for the following two exemptions:
  (1) The affordability exemption from the District shared responsibility payment requirement as provided in § 47-5102 for individuals for whom coverage is considered unaffordable based on projected income as defined by 45 C.F.R. § 155.605(d)(2), as that regulation was in effect on December 15, 2017; or
  (2) The general hardship exemption from the District shared responsibility payment requirement contained in § 47-5102 by reason of general hardship, as defined by 45 C.F.R. § 155.605(d)(1), as that regulation was in effect on December 15, 2017.
(c) On or before January 31, 2020 and each January 31 each year thereafter, the Authority shall notify the individual and the Chief Financial Officer of any exemption determination made pursuant to subsection (b) of this section for the previous taxable year.
D.C. Code § 47-1806.05 — DC Code / Title 47 / Chapter 18 / § 47-1806.05
§ 47-1806.05. Tax on residents and nonresidents — Credits — Campaign contributions.
Status: repealed

Repealed.
D.C. Code § 47-906 — DC Code / Title 47 / Chapter 9 / § 47-906
§ 47-906. Conditions for recordation.
Status: repealed

Repealed.
D.C. Code § 47-2312 — DC Code / Title 47 / Chapter 23 / § 47-2312
§ 47-2312. Prosecutions.
Status: in_force

All prosecutions for violations of the provisions of §§ 47-2301 to 47-2315 or regulations prescribed thereunder may be in the Superior Court of the District of Columbia, upon information filed by the Attorney General for the District of Columbia or any of his assistants; and all suits for the collection of any tax or penalty under §§ 47-2301 to 47-2315 or such regulations shall be instituted by the Attorney General for the District of Columbia or any of his assistants.
D.C. Code § 47-921 — DC Code / Title 47 / Chapter 9 / § 47-921
§ 47-921. Severability; savings clause.
Status: repealed

Repealed.
D.C. Code § 47-4805 — DC Code / Title 47 / Chapter 48 / § 47-4805
§ 47-4805. Additional filings.
Status: in_force

The Chief Financial Officer, the Commissioner, or the Department may require the filing of additional documentation necessary to determine the eligibility or accuracy of a tax credit claimed under the provisions of this chapter through the promulgation of regulations.
D.C. Code § 47-877 — DC Code / Title 47 / Chapter 8 / § 47-877
§ 47-877. Appeals under this chapter.
Status: in_force

Petitions and appeals under this chapter shall not be deemed adjudicated cases for the purposes of §§ 2-1831.01 through 2-1831.16 .
D.C. Code § 47-2509 — DC Code / Title 47 / Chapter 25 / § 47-2509
§ 47-2509. Declaration and payment of estimated tax.
Status: in_force

Every bank, trust company, and building association, and all bonding, title, guaranty and fidelity companies, subject to the provisions of § 501(a) of the Revenue Act of 1975, shall make and file a declaration of estimated tax at such time or times and under such conditions, and shall make payments of such tax in such amounts and at such times and under such conditions as the Mayor shall, by rule, prescribe. Such payments shall not be in excess of the amount by which said tax was increased by provisions of this act.
D.C. Code § 47-4661 — DC Code / Title 47 / Chapter 46 / § 47-4661
§ 47-4661. Tibetan community property; Lot 30, Square 139.
Status: in_force

The real property described as Lot 30, Square 139 shall be exempt from real property taxation so long as the real property is owned and used by the International Campaign for Tibet, an organization approved under section 501(c)(3) of the Internal Revenue Code  , and used solely to further its tax-exempt purposes, including continuing to offer programs that are open and free to the general public, such as lectures, films, art exhibits, a library of Tibetan materials, and meeting space for the Tibetan and Buddhist communities of the District.
D.C. Code § 47-4619 — DC Code / Title 47 / Chapter 46 / § 47-4619
§ 47-4619. Abatement of real property taxes for the temporary Walker Jones/Northwest One Unity Health Center.
Status: in_force

(a) For the purposes of this section, the term “Unity Health Center” means the portion of the real property described as Lot 253, Square 672, in use by Unity Health Care, Inc., as the Walker Jones/Northwest One Unity Health Center.
(b) The real property taxes imposed by Chapter 8 of this title on the Unity Health Center shall be abated for the period of October 1, 2016, to September 30, 2021.
D.C. Code § 47-398.02 — DC Code / Title 47 / Chapter 3 / § 47-398.02
§ 47-398.02. Permitting certain District revenues to be pledged as security for borrowing.
Status: in_force

(a) In general. — The District of Columbia (including the designated authority described in § 47-398.01(c) ) may pledge as security for any borrowing undertaken pursuant to § 47-398.01(a) any 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)), upon the transfer of such revenues by the Mayor of the District of Columbia to the designated authority pursuant to § 47-2752(a-1)(3) .
(b) Exclusion of pledged revenues from calculation of annual aggregate limit on debt. — Any revenues pledged as security by the District of Columbia pursuant to subsection (a) of this section shall be excluded from the determination of the dollar amount equivalent to 14% of District revenues under § 1-206.03(b)(3)(A) .
D.C. Code § 47-1353 — DC Code / Title 47 / Chapter 13A / § 47-1353
§ 47-1353. Purchase by District — right to sell or foreclose upon real property.
Status: in_force

(a) If a real property has been bid off in the name of the District, the Mayor may:
  (1) Sell the real property and:
    (A) If a certificate of sale has been issued for the real property, assign to the purchaser the certificate of sale upon payment of the amount for which the real property was bid off, plus interest thereon to the date of the assignment; provided, that (i) the one-year period under § 47-1355 shall commence from the date of assignment; and (ii) the purchaser under this paragraph shall be deemed to have provided to the Mayor the purchaser’s name, address, and telephone number within the time prescribed; or
    (B) If a certificate of sale has not been issued for the real property, issue to a purchaser (who has given to the Mayor such information as the Mayor may require) a certificate of sale as provided in § 47-1348 upon payment of the amount for which the real property was bid off, plus interest thereon to the date of issuance;
  (2) Foreclose the right of redemption in the same manner as a purchaser; or
  (3) (A) Transfer the entire or partial interest of the District for any amount of consideration (whether bid off or not) and issue to the purchaser a certificate of sale (or cancel a pre-existing certificate of sale issued to the District and reissue a combined certificate of sale to the purchaser); provided, that:
      (i) The real property shall have been bid off under this chapter at least once for a period of taxes so transferred;
      (ii) The purchaser shall be the District, an instrumentality of the District (or a subsidiary thereof), or a corporation not organized for profit and exempt from income taxation under section 501(c)(3) of the Internal Revenue Code of 1986, approved October 26, 1986 (68A Stat. 163; 26 U.S.C. § 501(c)(3)); and
      (iii) The purchaser shall rehabilitate an existing improvement on the real property, construct a new improvement on the real property, or otherwise dispose of the real property for the purposes of improving a neighborhood generally or in the best interests of the District.
    (B) The Mayor may accept as payment a promissory note in the amount of the taxes owed and accrued under this chapter or other, which note shall be paid on resale of the real property; provided, that if the real property shall be sold for less than its fair market value, the consent of the Mayor for the discounted sale shall have been obtained.
    (C) Notwithstanding § 47-1331 , the Mayor may subordinate and determine the priority of the taxes to be paid under the promissory note to permit the rehabilitation, new construction, or disposition, and the promissory note shall be paid upon resale to the extent of the proceeds available.
    (D) Notwithstanding subsection (d) of this section, if a redemption occurs, the promissory note shall be satisfied prior to the disbursement of an amount to the purchaser; provided, that the promissory note may subordinate the taxes to any costs and expenses incurred by the purchaser.
    (E) The provisions of Chapter 8 of Title 10 shall not apply to real property acquired by the District or an instrumentality of the District (or a subsidiary thereof) under this paragraph. Real property acquired by the District or an instrumentality of the District (or a subsidiary thereof) under this paragraph may be sold only by the Mayor, or with the Mayor’s consent. The approval of the Council shall not be required for the sale of the real property.
(b) (1) Notwithstanding the minimum sale amount in subsection (a)(1) of this section, the Mayor may sell real property bid off in the name of the District for an amount less than required from the owner to redeem the real property and, if a certificate of sale has not been issued for the real property, issue to the purchaser thereof a certificate of sale, or, if a certificate of sale has been issued for the real property, assign the certificate of sale of the real property; provided, that:
    (A) A public notice, to solicit potential purchasers, is published in 2 daily newspapers of general circulation within the District at least 30 days before offers or bids shall begin to be received;
    (B) The public notice states how, where, and when offers or bids shall begin to be received and the closing date for offers or bids;
    (C) The public notice states that the real property shall be sold or assigned to the person with the highest offer or bid;
    (D) The public notice states that the successful purchaser shall pay the full amount of the bid before the sale or assignment shall be concluded;
    (E) The public notice states that the results concerning all sales or assignments shall be published on the Internet in the form prescribed by paragraph (2) of this subsection;
    (F) The public notice contains a list of the real properties to be so sold or assigned or the public notice states where the list may be obtained;
    (G) The list contains a description of each real property, by premises address, taxation square, suffix, and lot number or parcel and lot number, as the real property appears on the tax roll; and
    (H) The list states the periods and amounts of taxes for which the real property may be sold or the certificate of sale assigned.
  (2) As soon as practical after the sale or assignment, the Mayor shall:
    (A) Publish on the Internet a public notice concerning the results of the sale or assignment; and
    (B) A list shall be attached to the public notice, which list shall state at least the following:
      (i) The name of the purchaser of each real property sold or assigned, along with the corresponding square, suffix, and lot number or parcel and lot number;
      (ii) The total amount of taxes for which the real property was sold or assigned; and
      (iii) The amount paid for each real property by the purchaser.
(c) (1) When a certificate of sale is issued for real property sold or a certificate of sale is assigned under this section, the 6-month waiting period described in § 47-1370 shall be reduced by the number of days that shall have passed since the original public tax sale to which the certificate of sale corresponds.
  (2) The Mayor may file a complaint to foreclose the right of redemption upon the expiration of the 6-month waiting period that shall commence from the applicable date of the tax sale at which the real property was bid off to the District.
(d) Upon payment to the Mayor as specified in § 47-1361(a) or if payment to the Mayor is made by another purchaser as specified in § 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 day of the tax sale to the purchaser 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.
D.C. Code § 47-2604 — DC Code / Title 47 / Chapter 26 / § 47-2604
§ 47-2604. Penalty for engaging in business without license or certificate of authority.
Status: in_force

Any such company issuing contracts of insurance in the District of Columbia, without first having obtained license or certificate of authority from the Commissioner of Insurance and Securities [Commissioner of the Department of Insurance, Securities, and Banking] so to do, shall upon conviction be subject to a fine of $100 per day for each day it shall engage in business without such license or certificate of authority. Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this chapter, or any rules or regulations issued under the authority of this chapter, pursuant to Chapter 18 of Title 2 . Adjudication of any infraction of this chapter shall be pursuant to Chapter 18 of Title 2 .
D.C. Code § 47-113 — DC Code / Title 47 / Chapter 1 / § 47-113
§ 47-113. Deputy Disbursing Officer and assistant disbursing officers — Appointment.
Status: in_force

The Mayor of the District of Columbia shall appoint a Deputy Disbursing Officer of the District of Columbia and such assistant disbursing officers of the District of Columbia as he may, in his discretion and subject to available appropriations, consider necessary, such Deputy Disbursing Officer and assistant disbursing officers to be subordinated to the Disbursing Officer, District of Columbia.
D.C. Code § 47-414 — DC Code / Title 47 / Chapter 4 / § 47-414
§ 47-414. Abatement of taxes.
Status: repealed

Repealed.
D.C. Code § 47-392.01 — DC Code / Title 47 / Chapter 3 / § 47-392.01
§ 47-392.01. Development of financial plan and budget for District of Columbia.
Status: in_force

(a) Development of financial plan and budget. — For each fiscal year for which the District government is in a control period, the Mayor shall develop and submit to the Authority a financial plan and budget for the District of Columbia in accordance with this section.
(b) Contents of financial plan and budget. — A financial plan and budget for the District of Columbia for a fiscal year shall specify the budgets for the District government under part D of title IV of the District of Columbia Home Rule Act [§§ 1-204.41 through 1-204.56e ] for the applicable fiscal year and the next 3 fiscal years (including the projected revenues and expenditures of each fund of the District government for such years), in accordance with the following requirements:
  (1) The financial plan and budget shall meet the standards described in subsection (c) of this section to promote the financial stability of the District government.
  (2) The financial plan and budget shall provide for estimates of revenues and expenditures on a modified accrual basis.
  (3) The financial plan and budget shall:
    (A) Describe lump sum expenditures by department by object class;
    (B) Describe capital expenditures (together with a schedule of projected capital commitments of the District government and proposed sources of funding);
    (C) Contain estimates of short-term and long-term debt (both outstanding and anticipated to be issued); and
    (D) Contain cash flow forecasts for each fund of the District government at such intervals as the Authority may require.
  (4) The financial plan and budget shall include a statement describing methods of estimations and significant assumptions.
  (5) The financial plan and budget shall include any other provisions and shall meet such other criteria as the Authority considers appropriate to meet the purposes of this Act, including provisions for changes in personnel policies and levels for each department or agency of the District government, changes in the structure and organization of the District government, and management initiatives to promote productivity, improvement in the delivery of services, or cost savings.
(c) Standards to promote financial stability described. — (1) In general. — The standards to promote the financial stability of the District government applicable to the financial plan and budget for a fiscal year are as follows:
    (A) In the case of the financial plan and budget for fiscal year 1996, the expenditures of the District government for each fiscal year (beginning with fiscal year 1998) may not exceed the revenues of the District government for each such fiscal year.
    (B) During fiscal years 1996 and 1997, the District government shall make continuous, substantial progress towards equalizing the expenditures and revenues of the District government for such fiscal years (in equal annual installments to the greatest extent possible).
    (C) The District government shall provide for the orderly liquidation of the cumulative fund balance deficit of the District government, as evidenced by financial statements prepared in accordance with generally accepted accounting principles.
    (D) If funds in accounts of the District government which are dedicated for specific purposes have been withdrawn from such accounts for other purposes, the District government shall fully restore the funds to such accounts.
    (E) The financial plan and budget shall assure the continuing long-term financial stability of the District government, as indicated by factors including access to short-term and long-term capital markets, the efficient management of the District government’s workforce, and the effective provision of services by the District government.
  (2) Application of sound budgetary practices. — In meeting the standards described in paragraph (1) of this subsection with respect to a financial plan and budget for a fiscal year, the District government shall apply sound budgetary practices, including reducing costs and other expenditures, improving productivity, increasing revenues, or combinations of such practices.
  (3) Assumptions based on current law. — In meeting the standards described in paragraph (1) of this subsection with respect to a financial plan and budget for a fiscal year, the District government shall base estimates of revenues and expenditures on Federal law as in effect at the time of the preparation of the financial plan and budget.
D.C. Code § 47-3508 — DC Code / Title 47 / Chapter 35 / § 47-3508
§ 47-3508. Regulations.
Status: in_force

The Mayor may promulgate regulations to carry out the purposes of this chapter.
D.C. Code § 47-2887.05 — DC Code / Title 47 / Chapter 28 / § 47-2887.05
§ 47-2887.05. Certificate of registration; issuance or denial; renewal.
Status: in_force

(a) Except as otherwise provided in subsection (b) of this section, the Mayor shall issue a certificate of registration to an individual who complies with § 47-2887.04(a) or whose application has been accepted under § 47-2887.04(b) .
(b) The Mayor may refuse to issue a certificate of registration if the Mayor determines that the applicant has engaged in conduct that has a significant adverse effect on the applicant’s fitness to act as an athlete agent. In making the determination, the Mayor may consider whether the applicant has:
  (1) Been convicted of an offense that is directly related to the occupation for which the registration is sought, pursuant to a determination made under § 47-2853.17(c-1)(2) ;
  (2) Made a materially false, misleading, deceptive, or fraudulent representation in the application or as an athlete agent;
  (3) Engaged in conduct that would disqualify the applicant from serving in a fiduciary capacity;
  (4) Engaged in conduct prohibited by § 47-2887.13 ;
  (5) Had a registration or licensure as an athlete agent suspended, revoked, or denied or been refused renewal of registration or licensure as an athlete agent in any State;
  (5A) Been refused renewal of registration as an athlete agent in any State;
  (6) Engaged in conduct the consequence of which was that a sanction, suspension, or declaration of ineligibility to participate in an interscholastic or intercollegiate athletic event was imposed on a student-athlete or educational institution; or
  (7) Engaged in conduct that significantly adversely reflects on the applicant’s credibility, honesty, or integrity.
(c) Except as otherwise provided in § 47-2853.17(c-1)(2) , in making a determination under subsection (b) of this section, the Mayor shall consider:
  (1) How recently the conduct occurred;
  (2) The nature of the conduct and the context in which it occurred; and
  (3) Any other relevant conduct of the applicant.
(d) An athlete agent may apply to renew a registration by submitting an application for renewal in a form prescribed by the Mayor. An application filed under this section is a public record. The application for renewal must be signed by the applicant under penalty of perjury and must contain current information on all matters required in an original registration.
(e) An athlete agent registered under § 47-2887.04(c) may renew the registration by proceeding under subsection (d) of this section or, if the registration in the other State has been renewed, by submitting to the Mayor copies of the application for renewal in the other State and the renewed registration from the other State. The Mayor shall renew the registration if the Mayor determines:
  (1) The registration requirements of the other State are substantially similar to or more restrictive than this part ; and
  (2) The renewed registration has not been suspended or revoked and no action involving the individual's conduct as an athlete agent is pending against the individual or the individual's registration in any State.
(f) A certificate of registration or a renewal of a registration is valid for 2 years.
D.C. Code § 47-845.01 — DC Code / Title 47 / Chapter 8 / § 47-845.01
§ 47-845.01. Tax deferral — Bureau of National Affairs.
Status: in_force

(a) Notwithstanding any other law or regulation, the Mayor may enter into an agreement with The Bureau of National Affairs, Inc. (“BNA”), and BNA Washington, Inc. (“BNAW”), to defer, up to 10 years, any real property tax liability on property located on Lot 109 and Lot 883 of Square 24, popularly known as 1227-1231 25th Street, N.W., Washington, D.C., or any property in the District of Columbia acquired for headquarters and principal operations as an addition to, or substitute for, the 25th Street address during the term of any deferral agreement.
(b) The Mayor is authorized to enter into a written agreement (“Agreement”) with BNA and BNAW on such terms and conditions as the Mayor deems to be in the best interest of the District, the purpose of which is to provide BNA and BNAW with incentives to continue their current occupancy and usage of the real property specified in subsection (a) of this section, or any similar District property substituted therefor, for which real property tax relief is to be granted and in which BNA and BNAW maintain their headquarters and principal operations, including, but not limited to, production, editorial, home office sales, and home office operations, and to expand their business operation by committing to the lease or purchase of an additional 95,000 square feet of office space in the District of Columbia.
(c) The amount of real property tax owed during an approved deferment period shall not constitute delinquent taxes nor shall BNA and BNAW be assessed any interest or penalty for the deferment period. The deferral shall be prospective and shall apply only to the specified tax years.
(d) Taxes, including penalty and interest thereon, deferred under this section shall constitute a preferential lien upon the real property which shall be payable immediately by the seller, transferor, or conveyor whenever the real property is sold, transferred, or conveyed in any manner, to an entity other than BNAW or a wholly-owned subsidiary of BNA or whenever additional co-owners (other than BNA or a wholly-owned subsidiary of BNA) are added to the real property.
(e) In no event shall the deferral granted pursuant to this section be transferable.
(f) As a condition to the grant of tax benefits under this section, BNA and BNAW shall submit to the Mayor by March 31st of each tax year an affidavit, signed under penalty of perjury. The affidavit shall contain the following averments or documentation of same establishing that after reasonable investigation, the undersigned have determined that BNA and BNAW:
  (1) Have met and intend to continue to meet the requirements applicable to the receipt of the real property tax deferral pursuant to the Agreement;
  (2) Are in compliance with the terms of all public benefit agreements entered into with the District;
  (3) Have recorded as an obligation all unpaid taxes on the subject property in their financial statements;
  (4) Are not now receiving and do not now have pending any other application for forgiveness of the obligation to pay any taxes, or for the abatement of real property tax liability imposed by the District, except as provided in § 47-825.01 [repealed] and subsection (i) of this section;
  (5) Are not delinquent in the payment of taxes, assessments, fees, or other indebtedness to the District; and
  (6) Are not in violation of the laws and regulations of the District.
(g) The Mayor shall make an annual determination of the compliance by BNA and BNAW with the requirements of this section and the Agreement under this section.
  (1) If the Mayor determines that BNA and BNAW are in compliance, the Mayor shall issue to BNA and BNAW and to the Director of the Department of Finance and Revenue (“Director”) a certificate of compliance.
  (2) If the Mayor determines that BNA and BNAW are not in compliance, and after the Mayor gives to BNA and BNAW written notice and a reasonable time to cure the noncompliance or default and BNA and BNAW fail to cure the noncompliance or default, the Mayor shall issue to BNA and BNAW and to the Director a certificate of noncompliance and shall direct that BNA and BNAW be billed for the assessment based on the accumulated tax liability as if the deferment had not been approved. The Mayor may waive, in whole or in part, interest and penalties, when, in his or her judgment, such waiver would be in the public interest.
(h) Any assessment pursuant to a determination of noncompliance shall be due and payable by March 31st following the end of the tax year in which the certificate of noncompliance was issued.
(i) (1) If BNA and BNAW are aggrieved by any assessment of accumulated real property tax, penalty, and interest on real property owned by BNA or BNAW covered by the Agreement and this section, BNA and BNAW may appeal from the assessment in the same manner and to the same extent as provided in § 47-825.01 [repealed] and in §§ 47-3303 and 47-3304 ; provided, however, that the deferred real property taxes need not first be paid.
  (2) At the termination of the 10-year deferral period, BNA and BNAW shall be responsible for the payment of the deferred real property tax notwithstanding the pendency of any administrative or judicial challenge to a real property tax levy or assessment.
(j) The Mayor is authorized to develop the necessary forms and procedures, and to promulgate regulations, necessary to carry out the provisions of this section.
D.C. Code § 47-4423 — DC Code / Title 47 / Chapter 44 / § 47-4423
§ 47-4423. Lien priority.
Status: in_force

(a) The lien imposed by § 47-4421 shall not be valid against a bona fide purchaser for value, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds.
(b) In the case of business property sold, transferred, or assigned in bulk other than in the ordinary course of trade or business, the purchaser shall also be deemed to have notice of taxes owing if the purchaser fails to give timely notice to the Mayor under § 47-4461 .
(c) Notwithstanding subsection (a) of this section, the lien imposed by § 47-4421 for tax owing under Chapter 20 or § 47-1812.08 shall be valid against a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor regardless of when the lien is filed with the Recorder of Deeds; provided, that the lien shall not be valid against a bona fide purchaser for value of homestead real property.
D.C. Code § 47-2853.83 — DC Code / Title 47 / Chapter 28 / § 47-2853.83
§ 47-2853.83. Certain representations prohibited.
Status: in_force

Unless licensed under this subchapter, no person shall use the terms “cosmetologist,” “licensed cosmetologist,” “cosmetologist-manager,” “cosmetologist-owner,” or words describing any cosmetology specialty (“manicurist,” “braider,” etc.) that may be defined by the Board with the intent to imply that the person is authorized to perform such services in the District.
D.C. Code § 47-2851.03 — DC Code / Title 47 / Chapter 28 / § 47-2851.03
§ 47-2851.03. Categories of basic business licenses; endorsements.
Status: in_force

(a) Basic business licenses shall be issued by the Department under the following categories:
  (1) Beauty and grooming services;
  (2) Charitable services;
  (3) Contractor and construction services;
  (4) Entertainment services;
  (5) Environmental services;
  (6) Food services;
  (7) General sales and services;
  (8) Health services;
  (9) Housing and lodging services;
  (10) Public safety services; and
  (11) Vehicular services.
(b) Owners, managers, or promoters of carnivals or fairs, by whatsoever name called, conducted for profit or gain and not held in any building or structure licensed under this chapter shall obtain a temporary special event license from the Department.
(c) The Department may, through the promulgation of rules pursuant to subchapter 1 of Chapter 5 of Title 2 :
  (1) Create additional basic business license categories beyond those in subsection (a) of this section; except, that the total number of categories may not exceed 15; and
  (2) Create and revise basic business license endorsement categories for specific business activities within each business license category of subsection (a) of this section and any additional business license categories created through rulemaking; provided, that such endorsements shall not have a cost to the licensee.
D.C. Code § 47-920 — DC Code / Title 47 / Chapter 9 / § 47-920
§ 47-920. Issuance of rules and regulations for administration of chapter.
Status: in_force

The Mayor is authorized to issue such rules and regulations necessary for the proper and efficient administration of this chapter.
D.C. Code § 47-818.01 — DC Code / Title 47 / Chapter 8 / § 47-818.01
§ 47-818.01. Adoption of enumerated reports as comparison.
Status: in_force

Pursuant to § 47-817 , the Council of the District of Columbia (“Council”) adopts the following reports as the Council’s comparison of tax rates and burdens applicable to residential and nonresidential real property in the District of Columbia (“District”) with the rates on property in jurisdictions in the vicinity of the District and as the Council’s comparison of other major taxes:
(1) “Tax Rates and Tax Burdens in the District of Columbia: A Nationwide Comparison” (Government of the District of Columbia, June 1997); and
(2) “A Comparison of Tax Rates and Burdens in the Washington Metropolitan Area” (Government of the District of Columbia, June 1997).
D.C. Code § 47-1806.13 — DC Code / Title 47 / Chapter 18 / § 47-1806.13
§ 47-1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion 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 by § 47-1806.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the cost to convert a motor vehicle licensed in the District that operates on petroleum diesel or petroleum derived gasoline to a motor vehicle that operates on an alternative fuel, not to exceed $19,000 per vehicle.
(b) The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1806.03 for that year. The credit shall not be refundable.
(c) For the purposes of this section, the term “alternative fuel” shall have the same meaning as provided in § 47-1806.12(f)(1) .
D.C. Code § 47-2717 — DC Code / Title 47 / Chapter 27 / § 47-2717
§ 47-2717. Mayor to adjust medical and mental health service rates.
Status: in_force

The Mayor of the District of Columbia is hereby authorized to adjust, from time to time, the rates to be charged for the medical care and mental health services specified in §§ 47-2713 to 47-2716 except that the Mayor’s authority to adjust the rates to be charged for medical care at the outpatient clinic at District of Columbia General Hospital shall terminate on the date that the D.C. General Hospital Commission holds its first meeting pursuant to the provisions of §§ 44-1911 [repealed] and 44-1916(b) [repealed]. Notice of any change in the rates to be charged for the medical care and mental health services specified in §§ 47-2713 to 47-2716 shall be filed with the Council of the District of Columbia at least 30 days prior to their effective date.
D.C. Code § 47-708 — DC Code / Title 47 / Chapter 7 / § 47-708
§ 47-708. System to be used outside City — Consideration of designation for collection purposes.
Status: in_force

The designation given as hereinbefore prescribed in § 47-704 to each block or square, lot or parcel of land, respectively appearing on the records of the Assessor of the District of Columbia at the time any assessment or tax is levied for which such property may become subject to sale, shall be a complete and official designation of said block or square, lot or parcel of land, for the purpose of the collection of taxes or assessments of any kind, and the designations so given shall be considered good and sufficient descriptions in any advertisements of such property for sale for delinquent taxes or assessments.
D.C. Code § 47-2853.25 — DC Code / Title 47 / Chapter 28 / § 47-2853.25
§ 47-2853.25. Licenses and certifications issued prior to this subchapter.
Status: in_force

Any person who has been properly licensed or certified under any prior law or regulation of the District, has a valid license or certificate, and on the effective date of this subchapter is in the active practice of the occupation or profession for which he or she has been licensed or certified shall be deemed qualified to practice that occupation or profession, notwithstanding that such person does not meet the qualifications for licensure or certification set forth in this subchapter. The person shall be eligible to renew that license or certificate and continue to practice that occupation or profession as long as all current requirements for licensure or certification are met and unless disciplined as provided in this subchapter.
D.C. Code § 47-4650.01 — DC Code / Title 47 / Chapter 46 / § 47-4650.01
§ 47-4650.01. Father & Sons, LLC; Lot 819, Square 5912.
Status: in_force

(a) The real property described as Lot 819, Square 5912 ("Property"), shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2018 and ending September 30, 2027, as long as:
  (1) The Property is leased by Father & Sons, LLC;
  (2) The Property is used for restaurant purposes;
  (3) At least 51% of permanent jobs in the restaurant are filled by District residents, with a minimum of 31% of the District resident jobs reserved for Ward 8 residents;
  (4) All apprenticeships are reserved for District residents with preference given to Ward 8 residents; and
  (5) The benefit of this exemption is passed on to Father & Sons, LLC in the form of reduced rent equal to the amount of the tax exemption.
(b) (1) In each year of the exemption period, the Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the exemption provided pursuant to subsection (a) of this section. The Mayor's certification shall include:
    (A) The Property's owner and lessee, the use of the Property, and the term of the lease;
    (B) The amount of the tax exemption passed to the lessee as a reduction in rent;
    (C) A description of the eligible Property by street address, square and lot, the eligible premises, including the floor, or floors, location, and square footage of the area eligible for the exemption, and the date that eligibility begins or ends; and
    (D) Any other information that the Mayor considers necessary or appropriate.
  (2) If at any time the Mayor determines that the occupant has become ineligible for the exemption provided pursuant to subsection (a) of this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible.
D.C. Code § 47-458 — DC Code / Title 47 / Chapter 4 / § 47-458
§ 47-458. Deficiencies; collection.
Status: repealed

Repealed.
D.C. Code § 47-1303.02 — DC Code / Title 47 / Chapter 13 / § 47-1303.02
§ 47-1303.02. Private sale of unimproved residential real property bid off in the name of the District.
Status: in_force

(a) Notwithstanding any other provision of law, the Mayor may sell at private sale real property that has been bid off in the name of the District at public tax sale for 2 consecutive years and that has not been redeemed by the owner within the redemption period provided by law.
(b) Before accepting offers on the bid off property for private sale, the Mayor shall:
  (1) Send a final notice to the owner of the bid off property stating that the bid off property will be offered for private sale unless the bid off property is redeemed within 30 days after the date of the final notice by paying all taxes and assessments, including penalties, interest, costs, and charges against the bid off property; and
  (2) Notify all recorded lienholders that the bid off property shall be offered for private sale unless the bid off property is redeemed by the owner of the bid off property within the 30-day period specified in paragraph (1) of this subsection.
(c) Owners of adjoining property shall have the first opportunity to purchase bid off property at private sale. The Mayor shall notify the owners of adjoining property that:
  (1) They may make offers to the Mayor to purchase the bid off property within a period of time set by the Mayor. The minimum offer acceptable shall be an amount equal to all current year’s taxes and assessments, including penalties and interest, and costs charged against the property; and
  (2) If they purchase the bid off property, they shall agree to the combining of the bid off property and the purchaser’s adjoining property into a single tax lot that shall be reflected in the real property tax records of the District.
(d) If only 1 adjoining property owner offers to purchase the bid off property and meets the requirements of subsection (c) of this section, the Mayor shall accept the offer.
(e) If more than 1 adjoining property owner offers to purchase the bid off property and meets the requirements of subsection (c) of this section, the Mayor shall accept the highest offer.
(f) If no acceptable offer is made by an adjoining property owner within the time period determined by the Mayor, the Mayor shall sell the bid off property to any interested purchaser in accordance with procedures established by the Mayor. The minimum sale price acceptable shall be an amount equal to all current year’s taxes and assessments, including penalties and interest, and costs charged against the property. Unsold bid off property shall not be returned to the public tax sale, but shall be retained by the Mayor until sold at private sale.
(g) An offer to purchase bid off property at private sale shall be made in writing on a form and under such conditions as the Mayor shall by regulation prescribe.
D.C. Code § 47-1250 — DC Code / Title 47 / Chapter 12B / § 47-1250
§ 47-1250. Certain suits forbidden.
Status: repealed

Repealed.
D.C. Code § 47-1805.02b — DC Code / Title 47 / Chapter 18 / § 47-1805.02b
§ 47-1805.02b. Transition from the Joyce method of apportionment to the Finnigan method of apportionment.
Status: in_force

For tax years beginning after December 31, 2025, a combined group of entities will be treated as one taxpayer for purposes of sourcing unitary receipts, as required by this chapter, and the apportionment factor attributes in the numerator, as required by this chapter, will be derived from all the members of the combined group, regardless of whether a member has nexus with the District of Columbia.
D.C. Code § 47-4640 — DC Code / Title 47 / Chapter 46 / § 47-4640
§ 47-4640. Payments in lieu of taxes, Center Leg Freeway (Interstate 395) PILOT Area.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Center Leg Freeway (Interstate 395) PILOT Area” means the real property conveyed to the Owner under section 3 of the Redevelopment of the Center Leg Freeway (Interstate 395) Act of 2010, effective October 26, 2010 (D.C. Law 18-257; 57 DCR 8144) .
  (2) “Deck” means the platform to be constructed by the Owner above the Center Leg Freeway (Interstate 395), upon which will be constructed improvements, including commercial and residential buildings.
  (3) “Owner” means the Louis Dreyfus Property Group, LLC, or one of its affiliates or assigns approved by the Mayor, who may, from time to time, own all or a part of the Center Leg Freeway (Interstate 395) PILOT Area.
  (4) “PILOT” means the semiannual payments made in lieu of real property taxes pursuant to this section.
  (5) “PILOT Period” means the period commencing on the date that the District conveys to the Owner fee simple title to the Center Leg Freeway (Interstate 395) PILOT Area (but not earlier than October 1, 2011), and ending on the 1st anniversary of the 10th value adjustment required under subsection (b)(2)(E) of this section.
(b) (1) (A) Notwithstanding part E of subchapter IV of Chapter 3 of Title 1 , during the PILOT Period, the owner of each tax lot within the Center Leg Freeway (Interstate 395) PILOT Area shall pay a PILOT with respect to such lot, and any improvements thereon, in an amount equivalent to the real property taxes that would be otherwise levied on Class 1 Properties or Class 2 Properties (as applicable based on the use of the real property) pursuant to § 47-812 , based upon the value of the real property in the Center Leg Freeway (Interstate 395) PILOT Area as determined pursuant to subsection (b)(2) of this section. Except as otherwise provided in this section, the PILOT shall be paid at the same time and in the same manner as real property taxes under Chapter 8 of this title .
    (B) If any tax lot included in the Center Leg Freeway (Interstate 395) PILOT Area is exempt from real property taxes pursuant to any provision of this title, other than subsection (h) of this section, the tax lot shall be exempt from payment of the PILOT.
    (C) Notwithstanding any other provision of this paragraph, commencing on October 1, 2014, the PILOT shall not be due until 30 days after the date on which a building permit is issued for the 1st building to be constructed upon the deck, other than buildings for the use of the Archdiocese of Washington or the Jewish Historical Society of Greater Washington, Inc.
    (D) Upon issuance of a Certificate of Completion of Core and Shell of Building with respect to any building that is built upon the deck, the tax lot upon which any such building is situated shall no longer be included in the Center Leg Freeway (Interstate 395) PILOT Area. The tax on any such lot shall be paid in accordance with Chapter 8 of this title commencing on the beginning of the next half tax year.
  (2) (A) For the purposes of calculating the PILOT pursuant to paragraph (1) of this subsection (but not for the purpose of calculating the assessed value), the value of the real property within the Center Leg Freeway (Interstate 395) PILOT Area (excluding the value of improvements constructed upon the deck) shall be computed as provided in this paragraph.
    (B) For Fiscal Years 2011 through 2014, the value of the real property shall be the lesser of:
      (i) The assessed value of the real property as determined under Chapter 8 of this title ; or
      (ii) The assessed value of the real property for the applicable fiscal year projected in the fiscal impact statement adopted by the Council in the Redevelopment of the Center Leg Freeway (Interstate 395) Act of 2010, effective October 26, 2010 (D.C. Law 18-257; 57 DCR 8144) .
    (C) Commencing on October 1, 2014, the value of the real property shall be the purchase price paid by Owner to the District at closing on the transfer of the Center Leg Freeway (Interstate 395) PILOT Area pursuant to section 3 of the Redevelopment of the Center Leg Freeway (Interstate 395) Act of 2010, effective October 26, 2010 (D.C. Law 18-257; 57 DCR 8144) .
    (D) (i) Commencing on October 1, 2015, and on each October 1st thereafter, the value of the real property shall be the adjusted purchase price, as determined under sub-subparagraph (ii) of this subparagraph, as of the immediately preceding January 1st.
      (ii) As of January 1, 2014, and as of each January 1st during the PILOT Period thereafter until the January 1st immediately following substantial completion of the entire deck, the Mayor shall certify to the Council and the Office of Tax and Revenue the adjusted purchase price for such real property as determined in accordance with the procedures contained in the documents governing the transfer of the Center Leg Freeway (Interstate 395) PILOT Area to the Owner pursuant to section 3 of the Redevelopment of the Center Leg Freeway (Interstate 395) Act of 2010, effective October 26, 2010 (D.C. Law 18-257; 57 DCR 8144) . The last such certification shall further certify that substantial completion of the entire deck has occurred and that the adjusted purchase price set forth therein is final for purposes of this paragraph.
    (E) On each anniversary after the final adjustment of the purchase price as provided in subparagraph (E) of this paragraph, the value of such real property shall increase by the average percentage increase in the assessed value of land in the District in the immediately preceding fiscal year.
    (F) For the purposes of calculating the PILOT for each tax lot, the value of the real property determined under this paragraph shall be allocated among all the tax lots in the Center Leg Freeway (Interstate 395) PILOT Area for each fiscal year according to the relative assessed value of each such lot as of the January 1st immediately preceding the fiscal year with respect to which payment of the PILOT accrues (including, for purposes of this determination, any tax lot that is no longer included in the Center Leg Freeway (Interstate 395) PILOT Area pursuant to paragraph (1)(iv) of this subsection).
(c) The PILOT shall be subject to the same penalty and interest provisions as unpaid real property taxes under Chapter 8 of Title 47 .
(d) Beginning on October 1, 2014, the PILOT deferred under subsection (b)(1)(C) of this section shall be reduced by an amount not to exceed $2.4 million in consideration for the Owner agreeing to provide no fewer than 50 affordable housing units on the Center Leg Freeway (Interstate 395) PILOT Area if the Center Leg Freeway (Interstate 395) PILOT Area is ever developed for residential use and an amount not to exceed $3 million for Owner’s conducting certain site preparation activities, including demolition of existing structures on the Center Leg Freeway (Interstate 395) PILOT Area and within F Street, N.W.
(e) A lien for unpaid PILOT payments, including penalties and interest, shall attach to each tax lot in the Center Leg Freeway (Interstate 395) PILOT Area in the same manner and with the same priority as a lien for delinquent real property tax under Chapter 13A of this title . Unpaid PILOT payments may be collected in accordance with Chapter 13A of this title .
(f) The owner of a tax lot within the Center Leg Freeway (Interstate 395) PILOT Area shall not have the right to challenge the Mayor’s determination of the purchase price or adjusted purchase price under subsection (b)(2) of this section. The owner of a tax lot within the Center Leg Freeway (Interstate 395) PILOT Area shall have the right to challenge the assessed value of its tax lot in accordance with the provisions of Chapter 8 of this title .
(g) This section shall not affect the calculation of the assessed value or payment of real property taxes with respect to any buildings or improvements constructed upon the deck upon the receipt of Certificate of Completion of Core and Shell of Building for such building or improvement.
(h) Land and improvements that are located in the Center Leg Freeway (Interstate 395) PILOT Area, and not otherwise exempt pursuant to § 47-1002 , shall be exempt from the tax imposed by Chapter 8 of this title for the PILOT period; provided, that this exemption shall not apply to any improvements constructed upon the deck and the land and improvements on any lots that are removed from the Center Leg Freeway (Interstate 395) PILOT Area pursuant to subsection (b)(1)(D) of this section.
(i) (1) For the purposes of this subsection, the term "Property" means the real property, including any improvements thereon, described as Lots 50, 861, and 862 in Square 566 and Lots 44 and 865 in Square 568, including any future subdivisions of those lots.
  (2) The Owner shall make real property tax payments to the District in the amount of 25% of the real property taxes that otherwise would be imposed on the Property by Chapter 8 of this title for 10 years starting October 1, 2027; provided, that:
    (A) The residential building on the Property is constructed and has received its final certificate of occupancy by September 30, 2027;
    (B) The Owner and the Mayor, prior to October 1, 2022, have executed an amendment to the documents governing the transfer of the Center Leg Freeway (Interstate 395) PILOT Area to the Owner pursuant to section 3 of the Redevelopment of the Center Leg Freeway (Interstate 395) Act of 2010, effective October 26, 2010 (D.C. Law 18-257; 57 DCR 8144), to require, in addition to completion of the residential building on the Property by September 30, 2027, completion of all remaining development of the Property by September 30, 2033, and such economic inclusion requirements as the Mayor may require;
    (C) The Owner is in compliance with the amended documents described in subparagraph (B) of this paragraph; and
    (D) The total amount of real property taxes abated under this paragraph shall not exceed $100 million.
D.C. Code § 47-4806 — DC Code / Title 47 / Chapter 48 / § 47-4806
§ 47-4806. Transfer, sale, assignment, or allocation.
Status: in_force

(a) (1) All or any portion of credits issued in accordance with the provisions of this section may be transferred, sold, or assigned to another taxpayer. There is no limit on the total number of transactions for the transfer, sale, or assignment of all or part of the total credit authorized under this section. Collectively, all transfers, sales, assignments, and allocations pursuant to paragraph (2) of this subsection are subject to the maximum credit allowable to a particular project.
  (2) A tax credit earned or purchased by, or transferred or assigned to, a partnership, limited liability company, S corporation, or other pass-through entity may be allocated to the partners, members, or shareholders of that entity in accordance with the provisions of any agreement among the partners, members, or shareholders and without regarding to the ownership interest of the partners, members, or shareholders in the project. A partner, member, or shareholder to whom a tax credit is allocated may further allocate all or part of the allocated credit as provided in this subsection or may transfer, sell, or assign the allocated credit as provided in paragraph (1) of this subsection. There is no limit on the total number of allocations of all or part of the total credit authorized under this section; however, collectively, all transfers, sales, assignments, and allocations, made pursuant to this subsection, are subject to the maximum credit allowable to a particular project.
(b) An owner, transferee, purchaser, assignee, or taxpayer to whom a tax credit is allocated pursuant to subsection (a)(2) of this section, desiring to make a transfer, sale, assignment, or allocation pursuant to subsection (a)(2) of this section, shall submit to the Chief Financial Officer and the Commissioner a statement that describes the amount of District of Columbia low-income housing tax credit for which such transfer, sale, assignment, or allocation of District of Columbia low-income housing tax credit is eligible. The owner, transferor, seller, assignor, or taxpayer who is allocating, pursuant to subsection (a)(2) of this section, the tax credit, as applicable, shall provide to the Chief Financial Officer and the Commissioner appropriate information so that the low-income housing tax credit can be properly allocated.
(c) If the recapture of District of Columbia low-income housing tax credits is required pursuant to § 47-4804 , any statement submitted to the Chief Financial Officer as required in subsection (b) of this section shall include the:
  (1) Proportion of the District of Columbia low-income housing tax credit required to be recaptured;
  (2) Identity of each transferee subject to recapture; and
  (3) Amount of credit previously transferred, sold, assigned, or allocated to such transferee, purchaser, assignee, or taxpayer to whom a credit is allocated.
D.C. Code § 47-2884.09 — DC Code / Title 47 / Chapter 28 / § 47-2884.09
§ 47-2884.09. Maximum rate of interest permitted; repayment of loan.
Status: in_force

(a) Beginning January 1, 2011, the maximum rate of interest which a pawnbroker may contract for, and receive, including fees, shall not exceed 5% per month, or fraction of the month, for the first 6 months of a loan, and 3% per month, or fraction of the month, thereafter; provided, that a pawnbroker may contract for, and receive, a minimum charge of $2 per month, or fraction of the month, in lieu of interest.
(b) The borrower may pay all or any part of any loan made pursuant to this part at any time before the date of maturity thereof, but any such payment may first be applied by the licensee to all interest unpaid up to the date of such payment.
(c) Once during each calendar year, a borrower shall have the right to rescind any pawn loan by the end of the same business day of the transaction. A $2 fee may be assessed by the licensee to offset the administrative cost of the rescission.
(d) The Mayor shall investigate from time to time, but no more frequently than once every 3 years, the economic conditions and other factors relating to and affecting the business of making pawnbroker loans under this part and shall ascertain and report to the Council all pertinent facts necessary to determine what maximum rate of interest should be permitted.
D.C. Code § 47-443 — DC Code / Title 47 / Chapter 4 / § 47-443
§ 47-443. Existing District tax laws and regulations not affected.
Status: in_force

Nothing contained in this subchapter shall be construed to repeal or otherwise limit the effectiveness of existing District of Columbia tax laws and regulations.
D.C. Code § 47-1813.01 — DC Code / Title 47 / Chapter 18 / § 47-1813.01
§ 47-1813.01. Additions to tax — Delinquencies.
Status: repealed

Repealed.
D.C. Code § 47-1604 — DC Code / Title 47 / Chapter 16 / § 47-1604
§ 47-1604. Available remedies for collection of taxes and assessments.
Status: repealed

[Repealed].
D.C. Code § 47-344 — DC Code / Title 47 / Chapter 3 / § 47-344
§ 47-344. Ranking of depositories; qualifying loans; information required to bid.
Status: repealed

Repealed.
D.C. Code § 47-4664 — DC Code / Title 47 / Chapter 46 / § 47-4664
§ 47-4664. Whitman-Walker Clinic, Inc.; Lot 129, Square 241.
Status: in_force

(a) Real property taxes paid with respect to Lot 129, Square 241 shall be rebated to the Whitman-Walker Clinic, Inc. (“WWC”), to the extent of WWC’s proportionate share of the real property tax incurred if:
  (1) The WWC is liable under the lease for its proportionate share of the real property tax;
  (2) The WWC applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811 ; and
  (3) The real property tax was paid.
(b) The rebate shall be the amount of the real property tax passed through to WWC under a lease with the lessor that was paid, directly or indirectly, by WWC.
(c) The application for the rebate shall include:
  (1) A copy of the lease with lessor; and
  (2) Documentation that the real property tax has been paid.
(d) If a proper application as required by this section has been submitted, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same calendar year.
(e) The rebate provided pursuant to this section shall apply beginning with tax year 2015.
(f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, or tax credit, or any other type of incentive provided to WWC under any District or federal program.
D.C. Code § 47-415 — DC Code / Title 47 / Chapter 4 / § 47-415
§ 47-415. Regulations.
Status: in_force

The Mayor may promulgate regulations to carry out the purposes of this subchapter.
D.C. Code § 47-1343 — DC Code / Title 47 / Chapter 13A / § 47-1343
§ 47-1343. Real property to be sold in its entirety.
Status: in_force

Subject to § 47-1345 , each real property for sale shall be sold in its entirety, which shall be the parcel of real property as assessed in the assessment records under § 47- 802(1) or as described under § 47-895.31(8) as related to a sale under § 47-1336 .
D.C. Code § 47-1811.01 — DC Code / Title 47 / Chapter 18 / § 47-1811.01
§ 47-1811.01. Disposition of property — Basis for determination of gain or loss.
Status: in_force

The basis for determining the gain or loss from the sale or other disposition of property shall be the same basis as that provided for determining gain or loss under the Internal Revenue Code of 1986.
D.C. Code § 47-4612 — DC Code / Title 47 / Chapter 46 / § 47-4612
§ 47-4612. Constitution Square development project tax abatements.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Developer” means CS Master V, LLC, its successors, affiliates, and assigns.
  (2) “Constitution Square Project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred, of the mixed-use apartment house, office, grocery store/supermarket, and garage project located on the Constitution Square Property, consisting of:
    (A) Approximately 900 to 1,000 units of residential condominium/apartment house use;
    (B) Approximately 80,000 square feet of retail space;
    (C) Approximately 1.2 million square feet of commercial office space;
    (D) An approximately 50,000 square foot full-service grocery store/supermarket; and
    (E) Other ancillary improvements.
  (3) “Constitution Square Property” means the real property, including any improvements thereon, located in Lot 160, Square 711 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, air rights lots, or any combination in the future).
(b) (1) The tax imposed by Chapter 8 of this title on the Constitution Square Property shall be abated as follows:
    (A) In tax year 2009, taxes in excess of 107% of the taxes paid for tax year 2008;
    (B) In tax year 2010, taxes in excess of 113.96% of the taxes paid for tax year 2008; and
    (C) In tax year 2011 and each year thereafter, taxes in excess of 121.25% of the taxes paid for tax year 2008.
  (2) The real property tax abatement granted by paragraph (1) of this subsection shall only apply for the 10 consecutive real property tax years beginning in the tax year in which the developer begins development on the Constitution Square Property. The developer shall notify the Director of the Real Property Tax Administration of the Office of Tax and Revenue by certified mail that development has started within 30 days after the commencement of development.
  (3) The real property tax abatement granted by paragraph (1) of this subsection shall not exceed, in the aggregate, $6 million, plus 6% per year of the unused amount of the real property tax abatement from the commencement of development.
(c) The abatement pursuant to subsection (b) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Constitution Square Project or the Constitution Square Property.
(d) This section shall not prevent or restrict the developer from utilizing any other tax, development, or other economic incentives available to the Constitution Square Project or the Constitution Square Property, including an associated supermarket, which other tax, development, or other economic incentives shall include the supermarket tax incentives set forth in Chapter 38 of this title .
(e) Nothing in this provision shall be construed to limit the owner of the Constitution Square Property from appealing or contesting its real estate tax assessment.
D.C. Code § 47-851 — DC Code / Title 47 / Chapter 8 / § 47-851
§ 47-851. Residential property tax relief — report on assessment changes for highest assessed properties.
Status: repealed

Repealed.
D.C. Code § 47-3310 — DC Code / Title 47 / Chapter 33 / § 47-3310
§ 47-3310. Overpayments; refund; appeal.
Status: in_force

(a) Where there has been an overpayment of any tax, the amount of the overpayment shall be refunded to the taxpayer. No refund (other than inheritance and estate taxes) shall be allowed after 2 years from the date the tax is paid unless the taxpayer files a claim before the expiration of that period. The amount of refund of taxes (other than inheritance and estate taxes) shall not exceed the portion of the tax paid during the 2 years immediately preceding the filing of the claim or, if no claim is filed, then the 2 years immediately preceding the allowance of the refund. No refund of inheritance and estate taxes shall be allowed after 3 years from the date the tax is paid unless the taxpayer files a claim before the expiration of that period. The amount of refund of inheritance and estate taxes shall not exceed the portion of the tax paid during the 3 years immediately preceding the filing of the claim or, if no claim is filed, then during the 3 years immediately preceding the allowance of the refund. Every claim for refund must be in writing under oath, must state the specific grounds on which it is founded, and must be filed with the Mayor. If the Mayor disallows all or any part of the refund claim, he shall notify the taxpayer by registered or certified mail. After receiving notice of disallowance, if the claim is acted upon within 6 months of filing, or after the expiration of 6 months from the date of filing if the claim is not acted upon, the taxpayer may appeal as provided in §§ 47-3303 and 47-3304 of this title. This subsection does not apply to real estate taxes, alcoholic beverage tax, motor-vehicle fuel tax or to the taxes imposed by Chapter 18 of this title , or by Chapters 20 and 22 of this title, refunds of which are otherwise provided for by law.
(b) In any proceeding under this title the Superior Court has jurisdiction to determine whether there has been any overpayment of tax and to order that any overpayment be credited or refunded to the taxpayer, if a timely refund claim has been filed.
(c) Any other provision of law to the contrary notwithstanding, if it is determined by the Mayor or by the Superior Court that there has been an overpayment of any tax, whether as a deficiency or otherwise, interest shall be allowed and paid on the overpayment at the rate of 6% per annum from the date the overpayment was paid until the date of refund except:
  (1) Interest shall be allowed and paid only from the date of filing a claim for refund or a petition to the Superior Court, as the case may be, on that part of any overpayment that was not assessed and then paid as a deficiency or as additional tax; and
  (2) Interest shall be allowed and paid only up to 6 years from the date the vendor filed with the Mayor the bond or prepayment with surety approved by the Mayor on the part of any overpayment that was a bond or prepayment with surety approved by the Mayor, as required by § 26a(d) (1) of A Regulation Governing Vending Businesses in Public Space (Reg. 74-39; 24 DCMR 524.7), except no interest shall be allowed and paid for any months after December 31, 1993.
(d) For purposes of this section, any interest or penalties paid by the taxpayer in connection with an overpayment of tax shall be deemed to be a part of the overpayment of tax.
D.C. Code § 47-2853.208 — DC Code / Title 47 / Chapter 28 / § 47-2853.208
§ 47-2853.208. Detective and security agencies; security services occupations.
Status: in_force

(a) It shall be unlawful for a person to engage in the business of operating, managing, or conducting a security agency or detective agency, for profit or gain, or to advertise or represent his or her business to that of a security agency or detective agency, or that of conducting, managing, or operating a detective agency or security agency, without first obtaining:
  (1) A public safety services license issued pursuant to § 47-2851.03 ; and
  (2) Approval from the Chief of Police.
(b) In addition to the requirements of subsection (a), no person shall act as a campus police officer, private detective, or special police officer in the District of Columbia without first obtaining:
  (1) An occupational license issued by the Department of Licensing and Consumer Protection; and
  (2) Approval from the Chief of Police.
(c) All laws that govern the Metropolitan Police force of the District of Columbia in the matters of persons, property, or money shall be applicable to all private detectives licensed under this section, and the detectives shall make like returns and dispositions of such matters as is required by existing law and the rules of the Mayor of the District of Columbia governing the Metropolitan Police Department.
(d) The Director of the Department of Licensing and Consumer Protection is authorized and empowered to:
  (1) Issue civil penalties to a person who violates any provision of this section or the provisions of Chapter 21 of Title 17 of the District of Columbia Municipal Regulations pertaining to security agencies; and
  (2) Suspend or revoke the license of a private detective when such action is deemed advisable in the public interest.
(e) Any occupational license fees collected pursuant to this section shall be deposited into the Occupations and Professions Licensing Special Account established pursuant to § 47-2853.11 .
(f) The Department may, through the promulgation of rules pursuant to subchapter 1 of Chapter 5 of Title 2 , establish qualifications and fees for occupational licenses issued pursuant to this section, and establish civil penalties for violations of this section.
D.C. Code § 47-4405 — DC Code / Title 47 / Chapter 44 / § 47-4405
§ 47-4405. Collections through third party contractors.
Status: in_force

(a) For purposes of this section, the term “delinquent taxes” includes all tax liabilities that are due and owing for a period longer than 90 days which may be collected under this chapter and for which the taxpayer has been sent notice in accordance with subsection (b)(1) of this section.
(b) (1) For the purpose of collecting delinquent taxes due from a taxpayer, the Mayor may contract with a collection agency inside or outside the District of Columbia. Before contracting with a collection agency, the Mayor shall send the taxpayer at least one written notice, by certified or registered mail, to the taxpayer’s last known mailing address requesting payment. The notice shall state that the matter of the taxpayer’s delinquency may be referred to a collection agency. The taxpayer shall have 30 days from the date of mailing of the certified or registered notice to pay, in full, the delinquent taxes before the delinquent account is referred to a collection agency.
  (2) All funds collected by the collection agency 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 of Columbia.
  (3) The costs of collection, including reasonable attorneys’ or agents’ fees, shall be the responsibility of the delinquent taxpayer. In addition to the costs of collection, the collection agency may charge a collection fee not in excess of 25% of the total amount of the delinquent taxes, including penalties and interest, that is actually collected.
(c) Notwithstanding any other provision contained in this title or Title 42, the tax return or other information required to be disclosed in connection with the tax return may be provided to a collection agency for purposes of collecting a delinquent tax under this section. If the tax return or other 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 taxpayer (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.
(d) If the Mayor does not contract with a collection agency inside or outside the District of Columbia, for the collection of delinquent taxes due from a taxpayer, a collection fee not in excess of 25% may be charged by the District as set forth in subsection (b)(3) of this section.
D.C. Code § 47-1104 — DC Code / Title 47 / Chapter 11 / § 47-1104
§ 47-1104. Taxes and assessments — Delinquency sale — Invalidity.
Status: repealed

Repealed.
D.C. Code § 47-1032 — DC Code / Title 47 / Chapter 10 / § 47-1032
§ 47-1032. Daughters of American Revolution — Square 173 — Lots 4, 5, 6, 7, and 11.
Status: in_force

The property situated in square 173 in the City of Washington, District of Columbia, described as lots 4, 5, 6, 7, and 11, inclusive, occupied by the Daughters of the American Revolution, is hereby exempt from and after February 23, 1916, from all taxation so long as the same is so occupied and used, subject to the provisions of § 47-1002 , providing for exemptions of church and school property, and acts amendatory thereof.
D.C. Code § 47-1815.01 — DC Code / Title 47 / Chapter 18 / § 47-1815.01
§ 47-1815.01. Right of aggrieved persons to judicial appeal.
Status: in_force

Any person aggrieved by any assessment of a deficiency in tax determined and assessed by the Mayor under the provisions of § 47-1812.05 may, within 6 months from the date of the assessment of the deficiency, appeal to the Superior Court of the District of Columbia, in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , 47-3306 , to 47-3308 .
D.C. Code § 47-318.01a — DC Code / Title 47 / Chapter 3 / § 47-318.01a
§ 47-318.01a. Mayoral budget submission required; consistency of budget submission with previous fiscal year spending.
Status: repealed

[Repealed].