D.C. Code § 47-2409 — DC Code / Title 47 / Chapter 24 / § 47-2409
§ 47-2409. Seizure and forfeiture of property.
Status: in_force

(a) The following shall be subject to seizure by the Mayor or any law enforcement officer of the District and to forfeiture to the District:
  (1) All cigarettes or other tobacco product found in any place in the District at such times and under such circumstances that the taxes levied and imposed by this chapter should have been paid and on which such taxes have not been paid as required by this chapter or which do not bear proper evidence that such taxes have been paid;
  (2) All cigarettes or other tobacco product, conveyances, and equipment or devices subject to seizure and forfeiture under § 47-2405 ;
  (3) All cigarettes or other tobacco product manufactured for sale, kept for sale, offered for sale, displayed for sale, or sold in violation of § 47-2404 or the terms and conditions of a license issued under such section and all money collected in connection with the sale of such cigarettes or other tobacco product;
  (4) All unstamped or improperly stamped cigarettes or other tobacco product possessed or sold by licensed retailers or vending machine operators in violation of § 47-2402(e) ;
  (5) All cigarette tax stamps possessed by licensed retailers and vending machine operators in violation of § 47-2402(e) or sold or transferred, or offered for sale or transfer, in violation of § 47-2402(i) ;
  (6) All vending machines which are operated in violation of § 47-2404 or the terms and conditions of a license under such section or which contain cigarettes or other tobacco product described in paragraph (1) of this subsection, including all cigarettes or other tobacco product, whether described in paragraph (1) of this subsection or not, and money contained therein;
  (7) All altered, forged, counterfeited, cut, torn, removed, prepared, washed, or restored stamps as described in § 47-2406 ; all cigarettes or other tobacco product to which such stamps are affixed and all materials and equipment used, or intended to be used, to manufacture or produce such stamps;
  (8) All metering devices possessed with authorization from the Mayor and used or possessed in violation of the terms and conditions imposed by the Mayor;
  (9) All raw materials or equipment of any kind which are used, or intended for use, in manufacturing or packaging cigarettes or other tobacco product in violation of this chapter;
  (10) All property which is used, or intended for use, as a container for property described in paragraph (1), (3), (4), (5), or (7) of this subsection;
  (11) All books or records used, or intended for use in violation of this chapter;
  (12) All money which has been used, or is intended for use, in violation of this chapter; and
  (13) All conveyances, including aircraft, vehicles, or vessels, or any other property which are used to transport or conceal, or intended for use in transporting or concealing, or in any manner used to facilitate the transportation or concealment of, property described in paragraphs (1), (3), (4), (7), and (9) of this subsection.
(b) The following conveyances shall not be subject to forfeiture under this section:
  (1) A conveyance used by any person as a common carrier in the transaction of business as a common carrier, unless it appears that the owner or other person in charge of the conveyance was a consenting party, or privy to the violation of this chapter on account of which the conveyance was seized; or
  (2) A conveyance that is subject to seizure and forfeiture under this section by reason of any act committed, or omission established by the owner thereof, to have been committed or omitted by any person other than such owner, while such conveyance was unlawfully in the possession of a person other than the owner, in violation of the criminal laws of the United States, the District, or any other state.
(c) All property which is seized under subsection (a) of this section shall be promptly delivered to the Mayor and placed under seal, or removed to a place designated by the Mayor. Such property shall be proceeded against in the Superior Court of the District of Columbia by libel action brought in the name of the District of Columbia by the Attorney General for the District of Columbia or any of his assistants and shall, unless good cause be shown to the contrary, be forfeited to the District; provided, that such property shall not be subject to replevin, but is deemed to be in the custody of the Mayor subject only to the orders, decrees, and judgments of the court having jurisdiction over the forfeiture proceedings, and; provided, further, that notwithstanding the provisions of this section, whenever such property is subject to seizure and forfeiture on account of failure to comply with the provisions of this chapter and the Mayor determines that such failure was excusable, the Mayor may return the property to the owner or owners thereof. Whenever the Mayor determines that any property seized under subsection (a) of this section is liable to perish or become greatly reduced in price or value by keeping such property until the completion of forfeiture proceedings, the Mayor may:
  (1) Appraise the property and return the property to the owner thereof upon the owner paying any tax due under this chapter and giving satisfactory bond in an amount equal to the appraised value to abide the final order, decree, or judgment of the court having jurisdiction over the forfeiture proceedings, and to pay the amount of such appraised value to the Mayor as may be ordered and directed by such court; or
  (2) If the owner neglects or refuses to pay such tax and give such bond, sell such property in the manner provided by the Mayor by regulation, and the proceeds of the sale of such property, after deducting the reasonable costs of the seizure and sale, shall be paid to the court to abide its final order, decree, or judgment.
(d) After the final order, decree, or judgment is made, forfeited property shall be made available for the official use of any agency of the District government, disposed of by public auction, or otherwise disposed of as the Mayor may prescribe. If there is a bona fide prior lien against such forfeited property, the Mayor may (1) make payment of such lien and retain the property for official use, or (2) dispose of such property by public auction, and the proceeds of the sale of such property shall be made available, first, for the payment of any tax due under this chapter and all expenses incident to the seizure, forfeiture, and sale of such property, and, second, for the payment of such lien, and the remainder shall be deposited with the Treasurer of the District of Columbia; provided, that no payment of a lien shall be made where the lienor was a consenting party or privy to the violation of this chapter on account of which the property was seized and forfeited. To the extent necessary, liens against forfeited property shall, on good cause shown by the lienor, be transferred from the property to the proceeds of the sale of the property.
(e) Whenever any cigarettes or other tobacco product are found in any vending machine in violation of the provisions of § 47-2402(g) , the Mayor shall seal the machine to prevent the sale or removal of any cigarettes or other tobacco product from the machine until such time as the violation is corrected in the presence of the Mayor. The operator of such vending machine shall, upon conviction thereof, be fined not more than the amount set forth in [ § 22-3571.01 ] or imprisoned for not more than 1 year, or both; provided, that if the vending machine contains cigarettes or other tobacco product described in paragraph (1) of subsection (a) of this section, the operator shall, in addition, be subject to the penalties imposed by the other provisions of this chapter. Any person, other than the Mayor, who removes or otherwise tampers with any seals placed on a vending machine by the Mayor shall be subject to the penalties imposed by § 47-2414 [repealed].
(f) Any person whose property has been seized and forfeited under this section shall not be relieved from any other penalty imposed by this chapter.
D.C. Code § 47-2853.217 — DC Code / Title 47 / Chapter 28 / § 47-2853.217
§ 47-2853.217. Definitions.
Status: in_force

For purposes of this part , the term "tour guide" means a person who engages primarily in the business of guiding or directing people to any place or point of interest in the District.".
D.C. Code § 47-1801.01 — DC Code / Title 47 / Chapter 18 / § 47-1801.01
§ 47-1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.
Status: in_force

The District of Columbia Income Tax Act of 1939 is hereby repealed with respect to taxable years or portions thereof beginning on and after the first day of January 1947 for all purposes, except the following purposes in connection with taxes due or accrued under said Act:
(1) For the imposition of assessments and penalties, civil and criminal, for the violation of, or failure to comply with, any provisions of such Act and the regulations prescribed thereunder;
(2) For requiring the making, filing, and submission of returns and reports required by such Act;
(3) For the examination of all books, records, and other documents, and witnesses;
(4) For the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and
(5) For the allowance of refunds of overpayments of any taxes assessed under the provisions of such Act.
D.C. Code § 47-3102 — DC Code / Title 47 / Chapter 31 / § 47-3102
§ 47-3102. License required.
Status: repealed

Repealed.
D.C. Code § 47-206 — DC Code / Title 47 / Chapter 2 / § 47-206
§ 47-206. Reimbursement of United States for expenses of United States Court of Appeals for the District of Columbia Circuit.
Status: in_force

(a) Until the day before the effective date of the District of Columbia Court Reorganization Act of 1970, the Commissioner of the District of Columbia shall reimburse the United States for 30% of the expenditures made on or before that day for the expenses of the United States Court of Appeals for the District of Columbia Circuit. During the 30-month period beginning on such effective date, the Executive Officer of the District of Columbia Courts shall reimburse the United States for expenditures made during that period for such expenses at the following rates of reimbursement:
  (1) Twenty per centum for the first 18 months of such period; and
  (2) Ten per centum for the remainder of such period.
(b) Notwithstanding any other provision of law, no reimbursement for such expenses shall be required after the expiration of the 30-month period beginning on such effective date.
D.C. Code § 47-2609 — DC Code / Title 47 / Chapter 26 / § 47-2609
§ 47-2609. Liability for failure to pay tax.
Status: in_force

If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.
D.C. Code § 47-819 — DC Code / Title 47 / Chapter 8 / § 47-819
§ 47-819. Compilation and publication of comparisons.
Status: in_force

The Mayor shall, by June 30th of each year, compile and publish information regarding the relative amount of tax for all major taxes in the District compared with those in surrounding jurisdictions in the Washington metropolitan area and with those in other cities. The information shall include the rate or rates of the property tax levied on residential and nonresidential property, and the effect of major taxes levied on families of different income levels and on businesses.
D.C. Code § 47-346 — DC Code / Title 47 / Chapter 3 / § 47-346
§ 47-346. Required collateral and financial information.
Status: repealed

Repealed.
D.C. Code § 47-1535 — DC Code / Title 47 / Chapter 15 / § 47-1535
§ 47-1535. Rules; powers of Mayor.
Status: in_force

(a) The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2 .
(b) In addition to the other powers granted the Mayor under this subchapter, the Mayor may:
  (1) For reasonable cause, waive penalties and interest in whole or in part;
  (2) Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and
  (3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.
D.C. Code § 47-3204 — DC Code / Title 47 / Chapter 32 / § 47-3204
§ 47-3204. Returns and payment of tax.
Status: repealed

Repealed.
D.C. Code § 47-859.01 — DC Code / Title 47 / Chapter 8 / § 47-859.01
§ 47-859.01. Tax abatements for new residential developments in NoMA — Definitions.
Status: in_force

For the purposes of §§ 47-859.01 through 47-859.05 , the term:
(1) “Eligible Area” means those portions of Wards 5 and 6 which comprise the geographic area defined by a line that starts at the center of the street at the intersection of Massachusetts Avenue, N.E., and 1st Street, N.E.; continuing north along the center line of 1st Street, N.E., to the center line of H Street, N.E.; continuing east along the center line of H Street, N.E., to the center line of 2nd Street, N.E.; continuing north along the center line of 2nd Street, N.E., to the center line of K Street, N.E.; continuing east along the center line of K Street, N.E., to the center line of 3rd Street, N.E.; continuing north along the center line of 3rd Street, N.E. (and including Lot 0058, Square 0774), to the center line of M Street, N.E.; continuing east along the center line of M Street, N.E., to 4th Street, N.E.; continuing along the center line of 4th Street, N.E., to the center line of Florida Avenue, N.E.; continuing northwest along the center line of Florida Avenue, N.E., until it crosses the WMATA rail line; continuing northeast along the boundary of the WMATA rail line until it crosses R Street, N.E.; continuing west along the center line of R Street, N.E., to Eckington Place, N.E.; continuing south along the center line of Eckington Place, N.E., to the center line of Q Street, N.E.; continuing west along the center line of Q Street, N.E. (and including Lots 0043, 0063, and 0070, Square 3519), to the center line of North Capitol Street (but excluding Lots 0104 through 0114, 0118 through 0133, and 0807, Square 3516,); continuing south along the center line of North Capitol Street to the center line of Eye Street, N.W.; continuing west along the center line of Eye Street, N.W., to the center line of New Jersey Avenue, N.W.; continuing southeast along the center line of New Jersey Avenue, N.W., to the center line of Massachusetts Avenue, N.W., continuing southeast along Massachusetts Avenue, N.W., to the center line of 1st Street, N.E. (the starting point).
(2) “Eligible Real Property” means real property that:
  (A) Is located in an Eligible Area;
  (B) Is classified, in whole or in part, as Class 1 or Class 2 property under § 47-813(c-6) ;
  (C) Is improved by a new structure or by a previously uninhabitable structure which undergoes substantial renovation for residential use; and
  (D) Has 10 or more units devoted to residential use.
D.C. Code § 47-2853.193 — DC Code / Title 47 / Chapter 28 / § 47-2853.193
§ 47-2853.193. Fiduciary duties when representing a landlord of leased property.
Status: in_force

(a) A licensee engaged by a landlord to lease property shall:
  (1) Perform in accordance with the terms of the brokerage relationship;
  (2) Promote the interests of the landlord by:
    (A) Seeking a tenant at the price and terms agreed in the brokerage relationship or at a price and terms acceptable to the landlord; however, the licensee shall not be obligated to seek additional offers to lease the property while the property is subject to a lease or a letter of intent to lease under which the tenant has not yet taken possession, unless agreed as part of the brokerage relationship, or unless the lease or the letter of intent to lease so provides;
    (B) Presenting in a timely manner all written offers or counteroffers to and from the landlord, even when the property is already subject to a lease or a letter of intent to lease;
    (C) Disclosing to the landlord material facts related to the property or concerning the transaction of which the licensee has actual knowledge; and
    (D) Accounting for in a timely manner all money and property received in which the landlord has or may have an interest;
  (3) Maintain confidentiality of all personal and financial information received from the client during the brokerage relationship and any other information that the client requests during the brokerage relationship be maintained confidential, unless otherwise provided by law or the landlord consents in writing to the release of such information;
  (4) Exercise ordinary care; and
  (5) Comply with all requirements of this section, fair housing statutes and regulations, and all other applicable statutes and regulations which are not in conflict with this section.
(b) A licensee engaged by a landlord to lease property shall treat all prospective tenants honestly and shall not knowingly give them false information. A licensee engaged by a landlord shall disclose to prospective tenants all material adverse facts pertaining to the physical condition of the property which are actually known by the licensee. A licensee shall not be liable to a tenant for providing false information to the tenant if the false information was provided to the licensee by the landlord and the licensee did not have actual knowledge that the information was false or act in reckless disregard of the truth. No cause of action shall arise against any licensee for revealing information as required by this section or applicable law. Nothing in this subsection shall limit the right of a prospective tenant to inspect the physical condition of the property. Nothing in this section shall modify or limit in any way the provisions of § 42-1755(f) [repealed].
(c) A licensee engaged by a landlord in a real estate transaction may, unless prohibited by law or the brokerage relationship, provide assistance to a tenant, or potential tenant, by performing ministerial acts. Performing such ministerial acts that are not inconsistent with part O of this subchapter shall not be construed to violate the licensee’s brokerage relationship with the landlord unless expressly prohibited by the terms of the brokerage relationship, nor shall performing such ministerial acts be construed to form a brokerage relationship with such tenant or potential tenant.
(d) A licensee engaged by a landlord does not breach any duty or obligation owed to the landlord by showing alternative properties to prospective tenants, whether as clients or customers, or by representing other landlords who have other properties for lease.
(e) Licensees shall disclose brokerage relationships pursuant to the provisions of this section.
D.C. Code § 47-2853.43 — DC Code / Title 47 / Chapter 28 / § 47-2853.43
§ 47-2853.43. Certain representations prohibited.
Status: in_force

(a) Except as provided in § 47-2853.49 and as permitted by the Board pursuant to subsection (b) of this section, no person shall assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant, unless the person has received a license as a certified public accountant under this subchapter . No firm shall assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of certified public accountants unless the firm is registered as a firm of certified public accountants , and all offices of such firm in the District for the practice of public accounting are maintained and registered as required by § 47-2853.44 , or unless the firm is exempt from registration under § 47-2853.44(a)(4) . No person shall assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such person is a public accountant unless that person is licensed as a certified public accountant under this part.
(b) No firm shall assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of public accountants unless it is a firm of public accountants or a firm of certified public accountants , and all offices of the firm in the District for the practice of public accounting are maintained and registered as required under § 47-2853.44 , or unless the firm is exempt from registration under § 47-2853.44(a)(4) .
(c) No person or firm shall assume or use the title or designation “certified accountant,” “chartered accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant,” “accredited accountant,” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any of the abbreviations “CA,” “PA,” “RA,” “LA,” or “AA,” or similar abbreviations likely to be confused with “CPA”; provided, however, that  anyone who holds a practice privilege pursuant to § 47-2853.49 , may hold himself out to the public as an “accountant” or “auditor.”
(d) (1) No person shall sign or affix his or her name or any trade or assumed name used by the person in his or her profession or business to any opinion or certificate attesting in any way to the reliability of any representation or estimate in regard to any person or organization embracing financial information or facts concerning compliance with conditions established by law or contract, including, but not limited to, statutes, ordinances, regulations, grants, loans, and appropriations, together with any wording accompanying or contained in the opinion or certificate which indicates that the person is either an accountant or an auditor or has expert knowledge in accounting or auditing, unless the person holds a valid license or registration issued by the Board, or unless the person holds a practice privilege pursuant to § 47-2853.49 .
  (2) The provisions of this subsection shall not prohibit any officer, employee, partner, or principal of any organization from affixing his or her signature to any statement or report in reference to the affairs of the organization with any wording designating the position, title, or office which he or she holds in the organization nor shall the provisions of this subsection prohibit any act of a public official or public employee in the performance of his or her official duties.
(e) No person shall sign or affix a firm name to any opinion or certificate attesting in any way to the reliability of any representation or estimate in regard to any person or organization embracing financial information or facts respecting compliance with conditions established by law or contract, including, but not limited to, statutes, ordinances, regulations, grants, loans, and appropriations, together with any wording accompanying or contained in the opinion or certificate which indicates that the firm is composed of or employs accountants, auditors, or other persons having expert knowledge in accounting or auditing, unless the firm holds a valid registration issued by the Board , or is a firm exempt from registration under § 47-2853.44(a)(4) .
(f) No person shall assume or use the title or designation “certified public accountant” or “public accountant” in conjunction with names indicating or implying that there is a firm or in conjunction with the designation “and Company” or “and Co.” or a similar designation if there is in fact no bona fide firm registered under § 47-2853.44 , or unless the firm is exempt  from registration under § 47-2853.44(a)(4) provided, that a sole proprietor or partnership lawfully using such title or designation in conjunction with such names or designation under prior law may continue to do so.
(g) Notwithstanding any other provision of this section, it shall not be a violation of this section for a firm that does not hold a valid registration under § 47-2853.44 and that does not have an office in the District to provide its professional services in the District so long as it complies with the requirements of § 47-2853.44(a)(4) .
D.C. Code § 47-3009 — DC Code / Title 47 / Chapter 30 / § 47-3009
§ 47-3009. Exceptions from license requirements.
Status: repealed

Repealed.
D.C. Code § 47-883 — DC Code / Title 47 / Chapter 8 / § 47-883
§ 47-883. Levy of special assessment; protest; termination of levy.
Status: in_force

(a) (1) Beginning with tax year 2002, there is hereby levied a special assessment upon each tax lot of real property located within the MBA which:
    (A) Is shown on the zoning map of the District as being located in a district that is zoned commercial;
    (B) Is not exempt from real property tax under Chapter 8 of this title ; and
    (C) At any time after December 31, 2000, included a land area of at least 10,000 square feet.
  (2) When a special assessment under this subchapter appears on the real property tax bill, the special assessment shall not be required to be certified for purposes of Chapter 13A of this title .
(b) Within 120 days after [June 6, 2001], the CFO shall determine the total debt service projected to be paid on the initial General Obligation Bonds from their date of issuance through maturity, which amount shall constitute the Special Assessment Total Collection Amount; provided, that the Special Assessment Total Collection Amount shall be subject to adjustment after the initial determination if the CFO determines and certifies that the actual debt service payable on the initial General Obligation Bonds will be less than the amount projected. The Special Assessment Annual Collection Amount shall be 1/30 of the Special Assessment Total Collection Amount.
(c) Within 120 days after [June 6, 2001], the CFO shall determine the tax lots of real property which are subject to the special assessment under subsection (a) of this section, the total assessed value real property tax purposes of each tax lot, and the aggregate total assessed value for real property tax purposes of all tax lots. The valuation shall be determined as of the real property tax valuation date for tax year 2000.
(d) Within 120 days after [June 6, 2001], the CFO shall determine the Special Assessment Factor, which shall be computed by dividing the Special Assessment Annual Collection Amount by the aggregate assessed value determined under subsection (c) of this section; provided, that the CFO may increase the Special Assessment Factor at any time by the amount that the CFO determines to be necessary to ensure that the special assessments under this section shall be at least equal to the Special Assessment Annual Collection Amount in each year. The special assessment applicable to each tax lot shall be determined by multiplying the Special Assessment Factor by the total assessed value of each tax lot as of [June 6, 2001], or, for any tax lot which becomes subject to the special assessment after [June 6, 2001], the date on which the tax lot becomes subject to the special assessment. Each special assessment shall be made part of the public record.
(e) (1) Within 180 days after [June 6, 2001], the CFO shall give notice of the special assessment to the owner, as shown on the real property tax records of the District, of each tax lot of real property which is subject to the special assessment under this subchapter on [June 6, 2001]. The notice shall state the amount of the proposed special assessment and the procedure for any protest with respect to the special assessment.
  (2) If a tax lot becomes subject to this subchapter after [June 6, 2001], the CFO shall give notice of the special assessment to the owner, as shown on the real property tax records of the District, of such tax lot. The notice shall state the amount of the proposed special assessment and the procedure for any protest with respect to the special assessment.
(f) The owner of a tax lot subject to special assessment under this subchapter may protest the amount of a special assessment levied by filing a protest with the Real Property Tax Appeals Commission for the District of Columbia (“Commission”), on a form prescribed by The Real Property Tax Appeals Commission for the District of Columbia, within 30 days after notice of assessment. The protest shall be reviewed by the Real Property Tax Appeals Commission for the District of Columbia in accordance with § 47-825.1 . Each decision of the Real Property Tax Appeals Commission for the District of Columbia shall be maintained by the Board and shall be made available for examination and photocopying at cost to any requestor.
(g) Special assessments levied under this subchapter shall be collected at the same time and in the same manner as real property taxes under this chapter are collected.
(h) An unpaid special assessment shall be subject to the same penalty and interest provisions as a delinquent real property tax under this chapter. A lien for an unpaid special assessment, including penalty and interest, shall attach to the real property in the same manner and with the same priority as a lien for delinquent real property tax under Chapter 13A of this title . The unpaid special assessment shall be collected in accordance with Chapter 13A of the title.
(i) The levy of special assessments shall terminate on the date on which the Special Assessment Total Collection Amount has been received by the District, as certified by the CFO to the Mayor under § 47-884 .
D.C. Code § 47-857.11 — DC Code / Title 47 / Chapter 8 / § 47-857.11
§ 47-857.11. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions.
Status: in_force

For the purposes of §§ 47-857.11 through 47-857.16 , the term:
(1) “Anacostia Nonprofit Zone” means all real property fronting on:
  (A) Good Hope Road, S.E., between the Anacostia Freeway and the 18th Street, S.E.;
  (B) Martin Luther King, Jr. Avenue, S.E., between S Street, S.E., and Suitland Parkway;
  (C) Howard Road, S.E., between the Anacostia Freeway and Bowen Road, S.E.; and
  (D) Shannon Place, S.E., between U Street, S.E., and Chicago Street, S.E.
(2) “Capitol Riverfront Nonprofit Zone” means the area described as the Capitol Riverfront BID in § 2-1215.58(b) .
(3) “Designated Nonprofit Zone” means an area of the District designated by the Mayor as one that will benefit from the location of a nonprofit organization or an area to which a nonprofit organization seeks to locate and for which the Mayor determines that it is in the best interests of the District to offer a tax abatement under this section to the nonprofit organization and which the Council approves by act.
(4) “Eligible Nonprofit Zone” means an Emerging Neighborhood Nonprofit Zone or a Designated Nonprofit Zone.
(5) “Emerging Neighborhood Nonprofit Zone” means the Anacostia Nonprofit Zone, Capitol Riverfront Nonprofit Zone, Minnesota-Benning Nonprofit Zone, Mount Vernon Triangle Nonprofit Zone, and NoMa Nonprofit Zone.
(6) “Mayor” means the Mayor of the District of Columbia.
(7) “Minnesota-Benning Nonprofit Zone” means the area bounded by a line beginning at the intersection of Hayes Street, N.E. and Minnesota Avenue, N.E., continuing northwest to the intersection of Hayes Street, N.E., and Kenilworth Avenue, N.E., continuing northwest along Hayes Street, N.E., to Anacostia Avenue, N.E.; continuing due west to the eastern shoreline of the Anacostia River; continuing south along the eastern shoreline of the Anacostia River to Benning Road, N.E.; continuing east along Benning Road, N.E., to Anacostia Avenue, N.E.; continuing southerly along Anacostia Avenue, N.E., to Dix Street, N.E.; continuing east along Dix Street, N.E., to 34th Street, N.E.; continuing north along 34th Street, N.E., to Eads Street, N.E.; continuing southeast along Eads Street, N.E., to 36th Street, N.E.; continuing south along 36th Street, N.E., to Kenilworth Avenue, N.E.; continuing southeast along a straight line to the intersection of 35th Street, N.E., and Clay Place, N.E.; continuing southeast along Clay Place, N.E., to Minnesota Avenue, N.E., continuing northeast along Minnesota Avenue, N.E., to Clay Place, N.E.; continuing southeast and then east along Clay Place, N.E., to 40th Street, N.E.; continuing northeast along 40th Street, N.E., to Benning Road, N.E, (and including the area to the immediate east of 40th Street, N.E., that is zoned C-3-A); continuing northwest along Benning Road, N.E., to Minnesota Avenue, N.E. (and including the area to the immediate north of Benning Road, N.E., that is zoned C-3-A); continuing northeast along Minnesota Avenue, N.E., to Hayes Street, N.E. (and including the area to the immediate east of Minnesota Avenue, N.E., that is zoned C-3-A), the starting point.
(8) “Mount Vernon Triangle Nonprofit Zone” means the area described as the Mount Vernon Triangle BID in § 2-1215.55(b) .
(9) “NoMa Nonprofit Zone” means the area described as the NoMa Improvement Association BID in § 2-1215.57(b) .
(10) “Qualified nonprofit organization” means an entity that is exempt from taxation under section 501(c)(3), (4), or (6) of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 163; 26 U.S.C. § 501(c)(3), (4), and (6)).
D.C. Code § 47-1808.03 — DC Code / Title 47 / Chapter 18 / § 47-1808.03
§ 47-1808.03. Tax on unincorporated businesses — 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 unincorporated business, 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 unincorporated business, 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 unincorporated business, whether domestic or foreign;
  (3A) (A) A surtax at the rate of 2.5% on the tax determined under paragraph (2) or (3) of this subsection, as applicable.
    (B) Subparagraph (A) of this paragraph shall apply for any tax period beginning after September 30, 1992.
  (3B) (A) 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.
    (B) Subparagraph (A) of the paragraph shall apply 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 unincorporated business, 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 unincorporated business, 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 unincorporated business, 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 unincorporated business, 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 unincorporated business, 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.
D.C. Code § 47-709 — DC Code / Title 47 / Chapter 7 / § 47-709
§ 47-709. Sale of federal property.
Status: in_force

It shall be the duty of the Administrator of General Services, within 90 days after the sale of any lots or squares belonging to the United States in the City of Washington, to report the fact to the proper officers of the District, giving the date of sale, the number of the lot and square, and the name of the purchaser; and such lots or squares shall be liable to taxation by the District from the day of sale.
D.C. Code § 47-340.27 — DC Code / Title 47 / Chapter 3 / § 47-340.27
§ 47-340.27. Creation of the Income Tax Secured Bond Fund.
Status: in_force

(a) There is established separate and apart from the General Fund of the District of Columbia as a nonlapsing fund the Income Tax Secured Bond Fund.
(b) The Chief Financial Officer may direct every taxpayer that is required to pay either the Business Franchise Tax or the Income Tax, or both, every employer that pays withholding taxes for employees, and every taxpayer that is required to pay estimated taxes, to send the payments directly to the Collection Agent for collection and disbursement in accordance with the collection instructions of the Chief Financial Officer. Tax payments or collections received pursuant to enforcement actions, received from bankruptcy trustees or through the Bankruptcy Courts, received as a result of garnished wages, received as collections of tax levies, including the release of liens at real estate closings, received as a result of closures of estates, received as a result of the sales of businesses or involving business licenses, and other collection activities shall be collected by the Chief Financial Officer and forwarded to the Collection Agent or deposited in the Income Tax Secured Bond Fund upon reconciliation of accounts.
(c) The Collection Agent may collect, receive, hold, and invest Available Tax Revenues, and shall promptly deposit all receipts into the Income Tax Secured Bond Fund, along with any other taxes or fees specifically designated by law for deposit in the Income Tax Secured Bond Fund.
(d) The Mayor, through the Chief Financial Officer, shall pledge, assign, and create a security interest in the Available Tax Revenues and all other funds in the Income Tax Secured Bond Fund, or any sub-account within the Income Tax Secured Bond Fund, for the payment of the costs of carrying out any of the purposes described in subsection (g) of this section without further action by the Council as permitted by § 1-204.90 . If bonds are issued, the payment shall be made in accordance with the provisions of the Financing Documents entered into by the District in connection with the issuance of the bonds. If the District pays or makes provision to pay, pursuant to the terms of the Financing Documents, to the owners of bonds the principal or redemption price, and the interest due or to become due, at the time and in the manner stipulated, such that the bonds are no longer considered outstanding within the meaning of the Financing Documents, the security interest in the Available Tax Revenues shall be terminated with respect to the defeased bonds.
(e) Although payment of debt service on the bonds does not require an appropriation for that purpose pursuant to § 1-204.90 , the Council may, in establishing the annual budget of the District, include in each annual budget for a fiscal year of the District sufficient funds to pay the principal of, and interest on, the bonds becoming due and payable for any reason during that fiscal year.
(f) When deposited in the Income Tax Secured Bond Fund, the funds in the Fund and all investments or earnings on these funds shall be irrevocably dedicated and pledged to the payment of the principal of, and interest on, the bonds and costs as provided in subsection (g) of this section. Any escrow or other agreement entered into by the Chief Financial Officer providing for holding funds for the benefit of the holders of the bonds shall be maintained so long as any of the bonds are outstanding under the Financing Documents.
(g) The funds deposited in the Income Tax Secured Bond Fund may be used to pay:
  (1) The costs of the Collection Agent and the trustee; and
  (2) Debt service on the bonds and such other applications as may be set forth in the Financing Documents.
(h) If, at the end of any period determined in the Financing Documents, the balance of cash and investments in the Income Tax Secured Bond Fund exceeds the amount required to be held in the Income Tax Secured Bond Fund pursuant to the Financing Documents, the excess shall be transferred to the unrestricted fund balance of the General Fund of the District of Columbia in accordance with the Financing Documents.
D.C. Code § 47-503 — DC Code / Title 47 / Chapter 5 / § 47-503
§ 47-503. Disposition of excess money; collection of federal revenue; submission of budget estimates.
Status: in_force

If, for any fiscal year, the District of Columbia should raise and deposit in the Treasury to its credit, more money derived from taxation, privileges, and other sources authorized in this chapter than may be necessary for the purposes therein, such excess shall be available the succeeding year, in the discretion of the Council of the District of Columbia, either for the purpose of meeting the expense chargeable to the District of Columbia and/or for the further purpose of enabling the Council to fix a lower rate of taxation for the year following the one in which said excess accrued than it might otherwise be able to do; and the agencies through which the District of Columbia collects its revenue derived from taxation shall also collect for the United States any revenues which by § 47-502 become the sole property of the United States, and said revenues shall be deposited in the Treasury of the United States as “miscellaneous receipts”; and the Mayor of the District of Columbia shall not be restricted in submitting to the Office of Management and Budget his estimates of the needs of the District, but he shall, as near as may be, bring them within the probable aggregate of the fixed proportionate appropriations to be paid by the United States and the District of Columbia.
D.C. Code § 47-860.03 — DC Code / Title 47 / Chapter 8 / § 47-860.03
§ 47-860.03. Tax abatements for housing in downtown – Abatement period and caps.
Status: in_force

(a) For each property for which a certification of tax abatement was issued under § 47-860.02(e), the real property tax imposed by § 47-811 shall be abated in an annual amount, as reasonably determined by the Mayor for each property; provided, that:
  (1) The tax abatement shall begin in the tax year in which a certificate of occupancy is issued for the property and shall expire at the end of the 20th tax year after the tax year in which a certificate of occupancy is issued for the property; and
  (2) (A) A property shall cease to receive the abatement if during the period of the tax abatement the Mayor determines that the property is no longer eligible for the abatement.  If the Mayor makes such a determination, the Mayor shall transmit to the property owner and the Office of Tax and Revenue a letter of termination, setting forth the reason for the termination and the date on which the termination took, or shall take, effect.  A property shall no longer be eligible for the tax abatement if it no longer contains 10 housing units, is in noncompliance with § 47-860.02(a)(1) or (2) , is in noncompliance with any conditions set forth in the certification of tax abatement, or for any reason set forth by the Mayor by rule.
    (B) If the Mayor determines that a property is no longer eligible for the abatement, the Mayor may, in his or her sole discretion, provide the property owner a period to cure the property's ineligibility and, if during the period to cure, the owner cures the property's ineligibility, the Mayor may, subject to subsection (b) of this section, restore the tax abatement; provided, that the tax abatement shall not be provided for the period during which the property was ineligible, and the period of cure shall not toll the 20-year period set forth in paragraph (1) of this subsection.
    (C) If the Mayor restores a tax abatement under this subsection, the Mayor shall transmit a letter of restoration to the property owner and the Office of Tax and Revenue, setting forth the date on which the restoration took, or shall take, effect.
(b) The amount of tax abatements the Mayor may approve or certify under § 47-860.02 and restore under subsection (a)(2) of this section shall be capped at the following amounts, subject to the availability of funding:
  (1) For Fiscal Years 2024, 2025, and 2026, up to $2.5 million;
  (2) For Fiscal Year 2027, up to $5 million;
  (3) [Repealed].
  (4) For Fiscal Year 2028, up to $41 million; and
  (5) For each succeeding fiscal year after Fiscal Year 2028, up to an amount equal to 104% of the prior year's cap.
D.C. Code § 47-337 — DC Code / Title 47 / Chapter 3 / § 47-337
§ 47-337. Capital Review and Debt Affordability Committee.
Status: in_force

(a) There is established a Capital Review and Debt Affordability Committee.
(b) The Committee shall consist of the following 5 members:
  (1) One individual appointed by the Mayor; and
  (2) The following 4 ex officio members:
    (A) The City Administrator;
    (B) The Chief Financial Officer;
    (C) The Director of the Department of Public Works; and
    (D) The Chairman of the Council.
(c) The Chief Financial Officer shall serve as the chairperson of the Committee.
(d) The chairperson shall call meetings of the Committee as needed to perform its duties.
D.C. Code § 47-1059 — DC Code / Title 47 / Chapter 10 / § 47-1059
§ 47-1059. American College of Cardiology and American College of Cardiology Foundation.
Status: in_force

Property owned, occupied, and used by the American College of Cardiology and the American College of Cardiology Foundation, is hereby exempt from all taxation so long as the property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002 and § 47-1007 , providing for exemption of certain real properties.
D.C. Code § 47-1017 — DC Code / Title 47 / Chapter 10 / § 47-1017
§ 47-1017. Corcoran Gallery of Art — Endowment fund.
Status: in_force

All property held as endowment fund by the trustees of the Corcoran Gallery of Art, in the City of Washington, District of Columbia, for the purpose of revenue to support said institution, shall be, and the same is hereby, declared exempt from all taxation and assessments by the municipal authorities or by the United States so long as the same shall be so held.
D.C. Code § 47-1048 — DC Code / Title 47 / Chapter 10 / § 47-1048
§ 47-1048. Shakespeare Theatre; lot 814, square 787.
Status: in_force

(a) Beginning January 1, 1995, the property, real and personal, situated in square 787 in the District of Columbia, described as lot 814, owned, occupied, and used by the Shakespeare Theatre in the Nation’s Capital is hereby exempt from all taxation so long as, and to the extent that, the same is owned and occupied by the Shakespeare Theatre and used for nonprofit residential purposes in support of theatrical and educational activities of the Theatre and subject to the provisions of § 47-1002 .
(b) Any taxes paid in association with the real or personal property described in subsection (a) of this section prior to April 20, 1999 shall be refunded.
D.C. Code § 47-1007 — DC Code / Title 47 / Chapter 10 / § 47-1007
§ 47-1007. Real property tax exemption.
Status: in_force

(a) Every institution, organization, corporation, or association owning property exempt under the provisions of paragraphs (4) to (20) of § 47-1002 shall, before April 2 of each year, furnish the Mayor a report, under oath, showing the purposes for which its exempt property has been used during the preceding calendar year; provided however, that the requirement for a report shall be satisfied by submitting an application for exemption from tax, and an income and expense statement pursuant to § 47-1002(20) . Upon written application by the institution, organization, corporation, or association filed before April 2 of any year, the Mayor may extend the time for filing said report for a reasonable period.
(b) If such report is not filed within the time provided herein, or as extended by the Mayor, the property of the institution, organization, corporation, or association affected shall immediately be assessed and taxed until the required report is filed; provided, that the Mayor may abate the tax for reasonable cause.
(c) If the report is not filed within the time provided in subsection (a) of this section, or as extended by the Mayor, a penalty in the amount of $250 shall be assessed. The penalty shall constitute a delinquent tax on the real property when not paid within 30 days after the date of levy. The Mayor may abate the penalty for reasonable cause.
D.C. Code § 47-2738 — DC Code / Title 47 / Chapter 27 / § 47-2738
§ 47-2738. Payment.
Status: repealed

Repealed.
D.C. Code § 47-859.03 — DC Code / Title 47 / Chapter 8 / § 47-859.03
§ 47-859.03. Tax abatements for new residential developments — Tax abatement for all new housing projects in NoMA.
Status: in_force

For all Eligible Real Properties certified under § 47-859.02 , there shall be allowed as an abatement of the real property tax imposed by § 47-811 an amount computed as follows: $1.50 per residential FAR square foot, multiplied by the building’s total residential FAR square footage as certified by the project architect and the Mayor; provided, that:
(1) The tax abatement shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the Eligible Real Property.
(2) If, during a tax year for which the tax abatement is approved, the Eligible Real Property for which the abatement was granted contains fewer than 10 dwelling units, the tax abatement shall not be allowed.
D.C. Code § 47-2861 — DC Code / Title 47 / Chapter 28 / § 47-2861
§ 47-2861. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) (A) “Applicant” means:
    (i) An individual, business, or other entity that applies for the license or permit; and
    (ii) Any person that owns a majority interest in the business or other entity; provided, that this sub-subparagraph shall not apply to a majority interest in a publicly-traded corporation.
  (B) For the purposes of this paragraph, the term “majority interest” means:
    (i) In the case of a corporation, more than 50% of the total combined voting power of all classes of stock of the corporation or more than 50% of the total value of all of the corporation;
    (ii) In the case of a partnership, or entity treated as a partnership, more than 50% of the total interest in the capital or profits of a partnership or entity treated as a partnership; or
    (iii) In the case of a trust, more than 50% of the beneficial interest in a trust.
(1A) “District government” means the Mayor, any executive branch or independent agency except the courts, the District of Columbia Water and Sewer Authority, or any board or commission other than the Alcohol Beverage Control Board.
(1B) “District of Columbia Water and Sewer Authority service fees” or “service fees” means all fees or charges, including penalty and interest, billed by the District of Columbia Water and Sewer Authority.
(2) “License” and “permit” means any license or permit issued by the District government, except that the terms “license” and “permit” shall not include:
  (A) Any license or permit required pursuant § 6-1401 et seq.;
  (B) Any license or permit determined by the Mayor to be necessary to secure, remove, or otherwise remedy an unsafe and hazardous condition that presents an immediate threat to public health or safety; or
  (C) Beginning on October 1, 2023, any operator's permit or identification card issued pursuant to §§ 50-1401.01 through 50-1405.01 .
(3) “Mayor” means the Mayor of the District of Columbia.
(4) “Taxes” means any tax or fee, including any penalties or interest associated with such tax or fee, administered by the District of Columbia Department of Finance and Revenue or its successor agency.
D.C. Code § 47-4680 — DC Code / Title 47 / Chapter 46 / § 47-4680
§ 47-4680. Volunteers of America, Inc. Tax Exemption.
Status: in_force

[Pursuant to section 4 of D.C. Law 25-59, this section shall apply as of October 1, 2027].
D.C. Code § 47-1316 — DC Code / Title 47 / Chapter 13 / § 47-1316
§ 47-1316. Errors in computation not to affect sales.
Status: in_force

No sale of any real property for taxes shall be impaired or made void by reason of any error of the proper officers in making a computation of the amount of taxes due, the expenses attendant on the advertisement and sale, or of the purchase money and the interest thereon, notwithstanding the sum erroneously computed may have been paid by the purchaser, his heirs or assigns; but all such sales and the deeds which may be granted on the certificates then issued shall be valid and binding as if no such error had been made.
D.C. Code § 47-1379 — DC Code / Title 47 / Chapter 13A / § 47-1379
§ 47-1379. Reopening judgments.
Status: in_force

The Superior Court shall not open a judgment rendered in an action for foreclosure of the right of redemption, except on the grounds of lack of jurisdiction or fraud in the conduct of the action to foreclose; provided, that the reopening of a judgment on the ground of constructive fraud in the conduct of the action to foreclose shall not be entertained by the court unless an application to reopen a judgment rendered is filed within 90 days from the date of the judgment.
D.C. Code § 47-2885.07 — DC Code / Title 47 / Chapter 28 / § 47-2885.07
§ 47-2885.07. Denial, suspension, or revocation of pharmacist’s license or pharmacy intern’s registration.
Status: repealed

Repealed.
D.C. Code § 47-1807.11 — DC Code / Title 47 / Chapter 18 / § 47-1807.11
§ 47-1807.11. Tax on corporations — 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 § 47-1807.02 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 § 47-1807.02 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 § 47-2884.12 — DC Code / Title 47 / Chapter 28 / § 47-2884.12
§ 47-2884.12. Borrower to receive memorandum of loan transaction.
Status: in_force

Every pawnbroker shall, at the time of each loan, deliver to the person pawning or pledging any goods, article, or thing a memorandum or note, signed by him, containing the substance of the entry required to be made in his or her book by § 47-2884.11 , excepting as to the description of the person and no charge shall be made or received by any pawnbroker for any such entry, memorandum, or note.
D.C. Code § 47-2002.01a — DC Code / Title 47 / Chapter 20 / § 47-2002.01a
§ 47-2002.01a. Marketplace facilitators; sales tax requirements.
Status: in_force

Marketplace facilitators shall collect and remit sales tax on all sales the marketplace facilitator makes on its own behalf and all sales the marketplace facilitator facilitates on behalf of marketplace sellers to customers in the District of Columbia regardless of whether the marketplace seller for whom sales are facilitated would have been required to collect sales tax had the sale not been facilitated by the marketplace facilitator.
D.C. Code § 47-305.01 — DC Code / Title 47 / Chapter 3 / § 47-305.01
§ 47-305.01. Revenue from public rights-of-way included in budget submission.
Status: in_force

All of the revenue derived from the collection of charges imposed for rental and utilization of public rights-of-way authorized by [subchapter III of Chapter 11 of Title 10] , shall be dedicated annually pursuant to § 9-111.01a .
D.C. Code § 47-1808.06a — DC Code / Title 47 / Chapter 18 / § 47-1808.06a
§ 47-1808.06a. Taxation of limited liability companies.
Status: in_force

For purposes of District income and franchise taxation, a limited liability company formed under Chapter 8 of Title 29 or a foreign limited liability company registered to do business in the District under Chapter 1 of Title 29 shall be classified as a partnership unless classified otherwise for federal income tax purposes, in which case the limited liability company shall be classified in the same manner as it is classified for federal income tax purposes. For purposes of District income and franchise taxation, a member or an assignee of a member of a limited liability company formed or subject to Title 29 shall be treated as either a resident or nonresident partner unless classified otherwise for federal income tax purposes, in which case the member or assignee of a member shall have the same status as such member or assignee of a member has for federal income tax purposes.
D.C. Code § 47-1707 — DC Code / Title 47 / Chapter 17 / § 47-1707
§ 47-1707. Recoveries for wrongful distraints.
Status: repealed

Repealed.
D.C. Code § 47-803 — DC Code / Title 47 / Chapter 8 / § 47-803
§ 47-803. Additional definitions.
Status: in_force

For the purposes of this chapter:
(1) The term "community land trust" means a nonprofit organization that:
  (A) Acquires and holds land for the purpose of providing and maintaining affordable housing for low- and moderate-income families in perpetuity; and
  (B) Employs land leases as a method to secure the affordability of housing.
(1A) The term “condominium” means the ownership of a single dwelling unit in a horizontal property regime.
(2) The term “cooperative housing association” means an association, whether incorporated or unincorporated, organized for the purpose of owning and operating residential real property in the District of Columbia, the shareholders or members of which, by reason of their ownership of a stock or membership certificate, a proprietary lease or other evidence of membership, are entitled to occupy a dwelling unit pursuant to the terms of a proprietary lease or occupancy agreement.
(3) The term “dwelling unit” means any room or group of rooms forming a single unit which is used or intended to be used for living, sleeping and the preparation and eating of meals, and which is located within a building which is wholly or partially used or intended to be used for living and sleeping by human occupants.
(4) The term “horizontal property regime” shall have the meaning given that term by § 42-2003 .
(5) The term “nontransient” means occupancy of a dwelling unit or units by any person(s) for a period of more than 5 consecutive days during any 1 stay in such unit(s).
(6) The term “single family residential property” means real property improved by a dwelling unit which is used exclusively for nontransient residential purposes and which contains not more than 1 dwelling unit whether as a row, detached or semidetached structure, or as a single condominium unit within a horizontal property regime.
D.C. Code § 47-1810.02 — DC Code / Title 47 / Chapter 18 / § 47-1810.02
§ 47-1810.02. Allocation and apportionment of District and non-District income.
Status: in_force

(a) Allocation and apportionment. — The entire net income of any corporation, financial institution, or unincorporated business, or the unrelated business income of an exempt organization, derived from any trade or business carried on or engaged wholly within the District shall, for the purposes of this chapter, be deemed to be from sources within the District and shall, along with other income from sources within the District, be allocated to the District. If the net income of a corporation, financial institution, or unincorporated business, or the unrelated business income of an exempt organization, is derived from sources within and without the District, the taxpayer shall apportion business income and allocate non-business income as provided in this section.
(b) Taxation by another state. — For purposes of allocation and apportionment of income under this section, a taxpayer is taxable in another state if:
  (1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
  (2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
(c) Allocation of nonbusiness income. — (1) Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute non-business income, shall be allocated as provided in paragraphs (2), (3), (4), and (5) of this subsection.
  (2) (A) Net rents and royalties from real property located in the District are allocable to the District.
    (B) Net rents and royalties from tangible personal property are allocable to the District:
      (i) If and to the extent that the property is utilized in the District; or
      (ii) In their entirety if the taxpayer’s commercial domicile is in the District and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.
    (C) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, the tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.
  (3) (A) Capital gains and losses from sales of real property located in the District are allocable to the District.
    (B) Capital gains and losses from sales of tangible personal property are allocable to the District if:
      (i) The property had a situs in the District at the time of the sale; or
      (ii) The taxpayer’s commercial domicile is in the District and the taxpayer is not taxable in the state in which the property had a situs.
    (C) Capital gains and losses from the sales of intangible personal property are allocable to the District if the taxpayer’s commercial domicile is in the District.
  (4) Interest and dividends from District sources are allocable to the District unless the interest and dividends are excluded under § 47-1810.01 .
  (5) (A) Patent and copyright royalties are allocable to the District:
      (i) If and to the extent that the patent or copyright is utilized by the payer in the District; or
      (ii) If and to the extent that the patent or copyright is utilized by the taxpayer in a state in which the taxpayer is not taxable and the taxpayer’s commercial domicile is in the District.
    (B) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer’s commercial domicile is located.
    (C) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer’s commercial domicile is located.
(d) Apportionment of business income. — Except as provided in subsection (d-1) or (d-2), whichever is applicable, all business income shall be apportioned to the District by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is 3.
(d-1) Apportionment of business income. — (1) All business income shall be apportioned to the District by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor twice, and the denominator of which is 4.
  (2) This subsection shall be applicable for the tax years beginning after December 31, 2010, and before January 1, 2015.
(d-2) Apportionment of business income. — (1) All business income shall be apportioned to the District by multiplying the income by the sales factor.
  (2) This subsection shall be applicable for the tax years beginning after December 31, 2014.
(e) Property factor. — (1) The property factor is a fraction, the numerator of which is the average value of the taxpayer’s real and tangible personal property owned or rented and used in the District during the tax period and the denominator of which is the average value of all the taxpayer’s real and tangible personal property owned or rented and used during the tax period.
  (2) Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at 8 times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals.
  (3) The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the Mayor may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer’s property.
(f) Payroll factor. — (1) The payroll factor is a fraction, the numerator of which is the total amount paid in the District during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
  (2) Compensation is paid in the District if:
    (A) The individual’s service is performed entirely within the District;
    (B) The individual’s service is performed both within and without the District, but the service performed without the District is incidental to the individual’s service within the District; or
    (C) Some of the service is performed in the District and:
      (i) The base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the District; or
      (ii) The base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in the District.
(g) Sales factor. — (1) The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in the District during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
  (2) Sales of tangible personal property are in the District if:
    (A) The property is delivered or shipped to a purchaser within the District regardless of the f.o.b. point or other conditions of the sale; or
    (B) The property is shipped from an office, store, warehouse, factory, or other place of storage in the District and (i) the purchaser is the United States government, or (ii) the taxpayer is not taxable in the state of the purchaser.
  (3) (A) For the tax years beginning after December 31, 2014, sales, other than sales of tangible personal property, are in the District if the taxpayer’s market for the sales is in the District. The taxpayer’s market for sales is in the District:
      (i) In the case of sale, rental, lease, or license of real property, if and to the extent the property is located in the District;
      (ii) In the case of rental, lease, or license of tangible personal property, if and to the extent the property is located in the District;
      (iii) In the case of the sale of a service, if and to the extent the service is delivered to a location in the District; and
      (iv) In the case of intangible property:
        (I) That is rented, leased, or licensed, if and to the extent the property is used in the District; provided, that intangible property utilized in marketing a good or service to a consumer is used in the District if that good or service is purchased by a consumer who is in the District; and
        (II) That is sold, if and to the extent the property is used in the District; provided, that:
          (aa) A contract right, government license, or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area is used in the District if the geographic area includes all or part of the District;
          (bb) Receipts from intangible property sales that are contingent on the productivity, use, or disposition of the intangible property shall be treated as receipts from the rental, lease, or licensing of such intangible property under sub-sub-subparagraph (I) of this sub-subparagraph; and
          (cc) All other receipts from a sale of intangible property shall be excluded from the numerator and denominator of the sales factor.
    (B) If the state or states of assignment under subparagraph (A) of this paragraph cannot be determined, the state or states of assignment shall be reasonably approximated.
    (C) If the taxpayer is not taxable in a state in which a sale is assigned under subparagraph (A) or (B) of this paragraph, or if a state of assignment cannot be determined under subparagraph (A) of this paragraph or reasonably approximated under subparagraph (B) of this paragraph, the sale shall be excluded from the denominator of the sales factor.
    (D) The Chief Financial Officer may issue rules to implement the provisions of this subsection.
(h) Alternative methods. — If the allocation and apportionment provisions of this section do not fairly represent the extent of the taxpayer’s business activity in the District, the taxpayer may petition for or the Mayor may require, in respect to all or any part of the taxpayer’s business activity, if reasonable:
  (1) Separate accounting;
  (2) The exclusion of any 1 or more of the factors;
  (3) The inclusion of 1 or more additional factors that will fairly represent the taxpayer’s business activity in the District; or
  (4) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.
(i) Definitions. — For the purposes of this section, the term:
  (1) “State” shall include the District of Columbia.
  (2) “Business income” means all income which is apportionable under the Constitution of the United States.
(j) Construction. — This section shall be so construed as to effectuate its general purpose to make uniform the law of those states that enact it.
D.C. Code § 47-1503 — DC Code / Title 47 / Chapter 15 / § 47-1503
§ 47-1503. Assessment — Forms for listing of property subject to tax.
Status: repealed

Repealed.
D.C. Code § 47-3008 — DC Code / Title 47 / Chapter 30 / § 47-3008
§ 47-3008. False information.
Status: repealed

Repealed.
D.C. Code § 47-1905 — DC Code / Title 47 / Chapter 19 / § 47-1905
§ 47-1905. Collection of tax from distributive share.
Status: repealed

Repealed.
D.C. Code § 47-1445 — DC Code / Title 47 / Chapter 14 / § 47-1445
§ 47-1445. License expiration, fees and renewals; change in location of principal place of business.
Status: repealed

Repealed.
D.C. Code § 47-1243 — DC Code / Title 47 / Chapter 12B / § 47-1243
§ 47-1243. Assessment on nursing homes.
Status: repealed

Repealed.
D.C. Code § 47-2885.04 — DC Code / Title 47 / Chapter 28 / § 47-2885.04
§ 47-2885.04. Board of Pharmacy.
Status: repealed

Repealed.
D.C. Code § 47-4201 — DC Code / Title 47 / Chapter 42 / § 47-4201
§ 47-4201. Interest on underpayments.
Status: in_force

(a) (1) Unless otherwise provided in this title, if any amount of tax imposed by this title (whether required on a return or to be paid by stamp or by some method) is not paid on or before the last date prescribed for payment, interest on the unpaid amount, at the underpayment rate set forth in subsection (d) of this section, shall be paid for the period from the last date prescribed for payment to the date paid.
  (2) (A) The last date prescribed for payment shall be determined without regard to any extension of time for filing a return required under this title.
    (B) In the case of taxes payable by stamp and in all other cases in which the last date for payment is not otherwise prescribed, the last date for payment shall be the date that the liability for the tax arises.
(b) (1) Except as provided under paragraphs (1) and (2) of this subsection, interest shall be imposed at the underpayment rate set forth in subsection (d) of this section on an assessable penalty or addition to the tax only:
    (A) If the assessable penalty or addition to the tax is not paid within 21 calendar days after the date of notice and demand, and
    (B) For the period from the date of the notice and demand to the date of payment.
  (2) Interest shall be imposed at the underpayment rate set forth in subsection (d) of this section on an addition to tax imposed under §§ 47-4201 , 47-4202 , or 47-4203 [see § 47-4213 ] for the period which:
    (A) Begins on the date of the return of the tax with respect to which the addition to tax imposed is required to be filed (including extensions); and
    (B) Ends on the date of payment of the addition to tax.
  (3) Interest shall not be imposed on an underpayment of estimated tax required to be paid under § 47-4215 .
(c) Interest imposed under this section on an unpaid tax, assessable penalty, or addition to tax shall be paid upon notice and demand, and shall be assessed, collected, and paid in the same manner as a tax.
(d) The underpayment rate shall be as follows:
  (1) 13% per year, simple interest, from January 1, 2001 to December 31, 2002;
  (2) 10% per year, compounded daily, beginning January 1, 2003.
D.C. Code § 47-2736 — DC Code / Title 47 / Chapter 27 / § 47-2736
§ 47-2736. Rules of construction.
Status: repealed

Repealed.
D.C. Code § 47-1033 — DC Code / Title 47 / Chapter 10 / § 47-1033
§ 47-1033. National Society United States Daughters of 1812; lot 811, square 210.
Status: in_force

The property situated in square no. 210 in the City of Washington, District of Columbia, described as lot 811, occupied and used by the National Society United States Daughters of 1812, 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.
D.C. Code § 47-1027 — DC Code / Title 47 / Chapter 10 / § 47-1027
§ 47-1027. General Education Board.
Status: in_force

(a) All real property of the General Education Board within the District of Columbia which shall be used by the corporation for the educational or other purposes of the corporation as aforesaid, other than the purpose of producing income, and all personal property and funds of the corporation held, used, or invested for educational purposes as aforesaid, or to produce income to be used for such purposes, shall be exempt from taxation; provided, however, that this exemption shall not apply to any property of the corporation which shall not be used for, or the income of which shall not be applied to, the educational purposes of the corporation; and provided further, that the corporation shall annually file with the Secretary of the Interior of the United States a report in writing, stating in detail the property, real and personal, held by the corporation, and the expenditure or other use or disposition of the same or the income thereof during the preceding year.
(b) This section shall be subject to alteration, amendment, or repeal at the pleasure of the Congress of the United States.
D.C. Code § 47-2853.16 — DC Code / Title 47 / Chapter 28 / § 47-2853.16
§ 47-2853.16. Display of license, certificate, or registration; notice of changes of address.
Status: in_force

(a) Each person licensed, certified, or registered under this subchapter shall conspicuously display or maintain on file the license, certificate, or registration in all places of covered non-health related business or places of employment.
(b) Each person licensed, certified, or registered under this subchapter shall notify the Mayor of any change of address of the place of residence or place of business or employment within 30 days after the change of address.
(c) Each person licensed, certified, or registered under this subchapter shall be subject to the penalties provided by this subchapter for failure to comply with the requirements of this section.
D.C. Code § 47-1811.02 — DC Code / Title 47 / Chapter 18 / § 47-1811.02
§ 47-1811.02. Disposition of property — Determination of gain or loss.
Status: in_force

The gain or loss, as the case may be, from the sale or other disposition of property, including the amount realized and the amount recognized, shall be determined in the same manner provided for the determination of gain or loss for federal income tax purposes under the Internal Revenue Code of 1986.
D.C. Code § 47-2884.08 — DC Code / Title 47 / Chapter 28 / § 47-2884.08
§ 47-2884.08. Advertising; statement of rates.
Status: in_force

(a) No licensee or other person, firm, voluntary association, joint-stock company, incorporated society, or corporation shall advertise, print, display, publish, distribute, or broadcast, or cause or permit to be advertised, printed, displayed, published, distributed, or broadcast, in any manner whatsoever, any statement or representation with regard to the rates, terms, or conditions for the lending of money, credit, goods, or things in action in the amount or of the value of $1,000 or less, which is false, misleading, or deceptive, or, in the case of a licensee, which refers to the supervision of such business by the District of Columbia, or any department or official thereof. The Mayor may order any licensee to desist from any conduct which he shall find to be a violation of the foregoing provisions.
(b) The Mayor may require that rates of charge, if stated by a licensee, be stated fully and clearly in such manner as he may deem necessary to prevent misunderstanding thereof by prospective borrowers.
D.C. Code § 47-4609 — DC Code / Title 47 / Chapter 46 / § 47-4609
§ 47-4609. New Convention Center Hotel project-deed and recordation tax exemption.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “New Convention Center Hotel TIF Area” means the real property located in Lots 18, 21, 22, 24, 801 through 806, 830 through 839, 843, and 845, Square 370, bounded by 9th Street, N.W., 10th Street, N.W., L Street, N.W., and Massachusetts Avenue, N.W.
  (2) “Project” means the financing, refinancing, or reimbursing of costs incurred for the acquisition, construction, installing, and equipping of a hotel having approximately 1,100 rooms and suites, meeting and ballroom space, and other ancillary facilities customarily found in convention center hotels.
(b) All transfers of real property in the New Convention Center Hotel TIF Area pursuant to the project and through the date that  is 6 months after the effective date of the lease authorized under [ part C of subchapter I of Chapter 12 of Title 10 ] and any  transfer by the District of Lot 45 in Square 374 in connection with the project shall be exempt from the taxes imposed by §§ 42-1103 and 47-903 .
D.C. Code § 47-2611 — DC Code / Title 47 / Chapter 26 / § 47-2611
§ 47-2611. Exemption of nonprofit relief associations.
Status: in_force

Nothing contained in this chapter shall apply to any relief association, not conducted for profit, composed solely of officers and enlisted men of the United States Army, Navy, or Air Force, or solely of employees of any other branch of the United States government service or solely of employees of the District of Columbia government, or solely of employees of any individual, company, firm, or corporation or to any fraternal organization which issues contracts of insurance exclusively to its own members.
D.C. Code § 47-882 — DC Code / Title 47 / Chapter 8 / § 47-882
§ 47-882. Establishment of special assessment district.
Status: in_force

There is hereby established the New York Avenue Metrorail Benefit Area, which shall comprise those tax lots substantially within 2,500 feet from the entrances of the proposed in-fill rail transit station and which are not within 1,250 feet of the existing Union Station rail transit station, more particularly described as all lots included in the following squares or parcels: 616, 617, 618, 619, 620, 621, 668, 669, 670, 671, 672, 673, 674, 709, 710, 710E, 711, 711E, 712, 713, 714, 747, 747N, 748, 749, 772, 772N, 773, 774, 804, 805, 806, 828, 829, 830, 855, 855N, 856, 886, 887, 3514, 3516, 3518, 3519, 3520, 3521, 3522, 3523, 3524, 3527, 3569, 3570, 3571, 3572, 3573, 3574, 3575, 3576, 3580, 3581, 3582, 3583, 3584, 3585, 3587, 3588, 3589, 3590, 3591, 3592, 3593, 3594, 3598, 3600, 3601, 3602, 3603, 3605, 3606, and 3607, and RES0278 and parcel 117; within parcel 129, lots 9, 10, 27, 28, 30, 32, 34, 43, 45, 51, 57, 70, 77, 89, 90, 95, 96, 102, 103, 104, 106, and 112; within parcel 130, lots 57 and 58, and within parcel 141, lot 69.
D.C. Code § 47-3717 — DC Code / Title 47 / Chapter 37 / § 47-3717
§ 47-3717. Authority of Mayor to determine tax; deficiencies in tax.
Status: in_force

(a) The Mayor shall have the authority to determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312 .
(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
(c) Except as provided in § 47-4312 , any person aggrieved by an assessment of a deficiency in tax under the provisions of this section may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , and 47-3308 .
D.C. Code § 47-453 — DC Code / Title 47 / Chapter 4 / § 47-453
§ 47-453. Interest.
Status: repealed

Repealed.
D.C. Code § 47-4674 — DC Code / Title 47 / Chapter 46 / § 47-4674
§ 47-4674. D.C. Central Kitchen, Inc., Lot 0010, Square 0613.
Status: in_force

(a) Subject to subsection (b) of this section, real property taxes paid with respect to Lot 0010, Square 0613 shall be rebated to D.C. Central Kitchen, Inc. ("DCCK"), to the extent of DCCK's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:
  (1) DCCK is liable under its leases for its proportionate share of the real property tax;
  (2) DCCK applies for the rebate of real property tax by September 15 of the 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 DCCK under one or more leases with the lessor that was paid, directly or indirectly, by DCCK.
(c) The application for the rebate shall include:
  (1) Copies of its leases 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 and approved, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same year.
(e) Upon [October 1, 2021], the rebate provided pursuant to this section shall apply beginning with Tax Year 2022.
(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, tax credit, or any other type of incentive provided to DCCK under any District or federal program.
D.C. Code § 47-2732 — DC Code / Title 47 / Chapter 27 / § 47-2732
§ 47-2732. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-1918 — DC Code / Title 47 / Chapter 19 / § 47-1918
§ 47-1918. Tax payable within 17 months.
Status: repealed

Repealed.
D.C. Code § 47-2883.06 — DC Code / Title 47 / Chapter 28 / § 47-2883.06
§ 47-2883.06. Authority and power of Mayor deemed supplementary.
Status: in_force

The authority and power vested in the Mayor by any provision of this part shall be deemed to be additional and supplementary to authority and power now vested in him, and not as a limitation.
D.C. Code § 47-2002 — DC Code / Title 47 / Chapter 20 / § 47-2002
§ 47-2002. Imposition of tax.
Status: in_force

(a) A tax is imposed upon all vendors for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selected services (defined as “retail sale” and “sale at retail” in this chapter). The rate of such tax on the gross receipts from sales of or charges for such tangible personal property and services shall be 6.0% before October 1, 2026, and 7.0% beginning on October 1, 2026, and continuing thereafter; except, that:
  (1) The rate of tax shall be 18% of the gross receipts from the sale of or charges for the service of parking or storing of motor vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority and located adjacent to a Washington Metropolitan Area Transit Authority passenger stop or station;
  (2) (A) The rate of tax shall be 10.20% of the gross receipts from the sale of or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients;
    (B) If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this paragraph shall be determined based on the net charges and additional charges received by the room remarketer.
  (3) The rate of tax shall be 9% of the gross receipts from the sale of or charges for:
    (A) Food or drink prepared for immediate consumption as defined in § 47-2001(g-1) or spirituous or malt liquors, beer, and wine sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1) , 25-113(a)(3)(C) , or 25-113.01(f) or (g) ;
    (B) Spirituous or malt liquors, beers, and wine sold for consumption on the premises where sold.
    (C) [Repealed].
  (3A) The rate of tax shall be 10.25% of the gross receipts of the sales of or charges for spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold, unless sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1) , 25-113(a)(3)(C) , or 25-113.01(f) or (g) ;
  (4) [Repealed].
  (4A) The rate of tax shall be 6.00% of the gross receipts from the sale of or charges for tangible personal property or services by legitimate theaters, or by entertainment venues with 10,000 or more seats, excluding any such theaters or entertainment venues from which such taxes are applied to pay debt service on tax-exempt bonds;
  (4B) The rate of tax shall be 9.25% of the gross receipts from the sale of or charges for rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01 ;
  (5) [Repealed].
  (6) [Repealed].
  (7) (A) The rate of tax shall be 6% of the gross receipts from the sale of or charges for medical cannabis, as defined in [Chapter 16B of Title 7] .
    (B) In Fiscal Year 2026, the proceeds of the tax collected under subparagraph (A) of this paragraph shall be deposited in the Healthy DC and Health Care Expansion Fund established by § 31-3514.02 ; except, that all proceeds of such tax above the amount certified for Fiscal Year 2026 in the approved Fiscal Year 2023 budget shall be deposited in the General Fund of the District of Columbia.
  (8) The rate of tax shall be 8% of the gross receipts from the sale of or charges for soft drinks.
  (9) The rate of tax shall be 7.5% on the gross receipts from the sale of or charges collected to play commercial bingo.
(b) [Repealed].
(c) [Repealed].
(d) (1) For fiscal years ending before October 1, 2023, 5% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018, shall be dedicated to the Arts and Humanities Fund, established by § 39-205.01 .
  (2) For fiscal years beginning after September 30, 2023, there shall be dedicated to the Arts and Humanities Fund from the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section, the following amounts:
    (A) In Fiscal Year 2024 and Fiscal Year 2025, the lesser of:
      (i) 5% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
      (ii) An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection.
    (B) In Fiscal Year 2026, the lesser of:
      (i) 4.615% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
      (ii) An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection; and
    (C) In Fiscal Year 2027 and each subsequent fiscal year, the lesser of:
      (i) 4.286% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
      (ii) An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection.
  (3) [Repealed].
D.C. Code § 47-459 — DC Code / Title 47 / Chapter 4 / § 47-459
§ 47-459. Rules.
Status: repealed

Repealed.
D.C. Code § 47-1934 — DC Code / Title 47 / Chapter 19 / § 47-1934
§ 47-1934. Situs of intangibles; trust estates; aliens.
Status: repealed

Repealed.
D.C. Code § 47-4669 — DC Code / Title 47 / Chapter 46 / § 47-4669
§ 47-4669. Columbian Quarter Local Jobs and Tax Reduction Incentive.
Status: in_force

(a) (1) Notwithstanding the provisions of § 47-812(a) , the real property tax rates and special real property tax rates for taxable Class 2 Properties located east of the east bank of the Anacostia River in the 600, 700, and 800 block of Howard Road, S.E., known as Columbian Quarter and described, as of October 30, 2018, as Lot 0817, Square 5788; Lots 0937-0938, 0097, 1022, 1025-1031, 1036-1037, Square 5860; and Lots 0082-0084, 0089, 0091, and 0990-0991, Square 5861 shall be $0.993 for each $100 of assessed value, when:
    (A) A Class 2 Property of at least 175,000 or more gross square feet is leased by a federal government tenant;
    (B) The Department of Consumer and Regulatory Affairs issues a Certificate of Occupancy for that Class 2 Property; and
    (C) The tax year is October 1, 2022 or later.
  (2) Once all conditions of paragraph (1) of this subsection are met, the tax rate established in paragraph (1) of this subsection shall continue in each tax year thereafter for 10 real property tax years.
(b) Beginning with the  real property tax year immediately following the last real property tax year for which the rate provided in subsection (a) of this section is effective, the real property tax rate shall increase in such real property tax year and in each succeeding such year by $0.04 for each $100 of assessed value until the tax rate is equal to the real property tax rate for Class 2 Properties provided by § 47-812 .
D.C. Code § 47-2864 — DC Code / Title 47 / Chapter 28 / § 47-2864
§ 47-2864. Penalties.
Status: in_force

(a) If the District government determines at any time that an applicant knowingly falsified the certification required by this subchapter, the District government shall:
  (1) Proceed immediately to revoke each license or permit, the application for which contains such a falsified certification; and
  (2) Fine the applicant $1,000 for each false certification.
(b) The penalties prescribed by this section shall be applicable only after the applicant is afforded an opportunity for a hearing by the agency which ordinarily would hold a hearing on a revocation of the affected license or permit, and these penalties shall be in addition to any other penalties available by law.
(c) Nothing in this subchapter shall preclude an applicant from submitting a new application for a license or permit.
D.C. Code § 47-4480 — DC Code / Title 47 / Chapter 44 / § 47-4480
§ 47-4480. Liability for failure or refusal to surrender.
Status: in_force

A person who fails or refuses to surrender property subject to distraint on which a levy has been made shall be liable to the District of Columbia for the value of the property not surrendered, but not exceeding the amount of the taxes, including interest and penalties, for which the levy has been made, together with costs and interest thereon from the date of the levy.
D.C. Code § 47-1362 — DC Code / Title 47 / Chapter 13A / § 47-1362
§ 47-1362. Fixing amount necessary for redemption after action to foreclose filed.
Status: in_force

(a) If there is a dispute regarding redemption after an action to foreclose the right of redemption is filed, the person redeeming may apply to the Superior Court for an order fixing the amount necessary for redemption in accordance with the provisions of this chapter.
(b) Except as provided in subsection (c) of this section, the Mayor may accept a payment for redemption without an order of court.
(c) Repealed.
D.C. Code § 47-4406 — DC Code / Title 47 / Chapter 44 / § 47-4406
§ 47-4406. Secrecy of returns.
Status: in_force

(a) Except as provided in subsections (b), (c), (d)(2), (e), (e-1), and (e-2) of this section, and except as to an official of the District of Columbia, having a right thereto in his official capacity, an officer, employee, or contractor, or a former officer, employee, or contractor, of the District of Columbia shall not divulge or make known in any manner the amount of reported value, or any information relating to value or the computation of value, disclosed in a return required to be filed under this title. The original (or a copy) of a tax return desired for use in litigation in court shall not be furnished where the District of Columbia or the United States is not interested in the result of the litigation, whether or not the request is contained in an order of the court. Nothing contained in this section shall prevent the furnishing to the taxpayer of a copy of his or her return upon the payment of a fee as provided by the Mayor. This subsection shall also be applicable to federal, state, or local tax returns (or copies of these returns) and to federal, state, or local tax information either submitted by the taxpayer or otherwise obtained.
(b) The District of Columbia may provide the information reported in a tax return to either the Mayor, the Office of Administrative Hearings, or the United States if either the District of Columbia or the United States is a party to litigation in which either of the 2 governments is interested in the result of the litigation and if the information reported in the tax return would be relevant to the liabilities of the parties in the litigation.
(c) The District of Columbia may provide the information reported in a tax return to either the federal government or a state government if the United States, with respect to disclosure to the federal government, and the state government, with respect to disclosure to the state government, grant substantially similar privileges to the District of Columbia.
(d) The District of Columbia may publish the following information if it does not identify particular tax returns and items in tax returns:
  (1) Statistics about the tax system;
  (2) A list of taxpayers who are delinquent in their taxes; and
  (3) Other information that may help the Mayor collect taxes.
(e) The District of Columbia may disclose information reported on tax returns to a contractor obligated to the District of Columbia to store documents or information to provide other services related to tax administration to the extent that the disclosure relates to the obligations of the contractor.
(e-1) The provisions of this section shall not apply to the return required by §§ 42-1103 and 47-903 , unless otherwise provided by regulation.
(e-2) Nothwithstanding [sic] any other provision of this section, the Office of Tax and Revenue may furnish in accordance with § 11-1905 to the Superior Court of the District of Columbia, upon request of the Court, the names, addresses, and social security numbers of individuals who have filed a return under § 47-1805.02(1) .
(f) A person who willfully violates this section 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 not more than 180 days, or both. Prosecutions under 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.
(g) (1) Notwithstanding any other law, the Office of the Chief Financial Officer is authorized to require federal and state criminal background investigations on any employee, candidate for employment, contractor, or subcontractor of the Office of the Chief Financial Officer that has or will have access to federal tax information for the purpose of determining the individual's suitability to access federal tax information as required by section 6103(p)(4) of the Internal Revenue Code (26 U.S.C. § 6103(p)(4)).
  (2) (A) The criminal background investigations shall be conducted in accordance with section 6103(p)(4) of the Internal Revenue Code (26 U.S.C. § 6103(p)(4)), and shall include a fingerprint-based criminal record check of national crime information databases.
    (B) For the criminal record check authorized pursuant to this paragraph, the Office of the Chief Financial Officer shall submit the individual's fingerprints to the Office of Integrity and Oversight for forwarding to the Federal Bureau of Investigation.
  (3) Prospective employees shall be subject to fingerprinting and national, state, and local criminal history records checks only after a conditional offer of employment has been made.
  (4) Current employees, contractors, and subcontractors with access to federal tax information shall be subject to fingerprinting and national, state, and local criminal history records checks at a minimum of every 10 years.
  (5) The Chief Financial Officer may adopt rules to implement the provisions of this subsection.
(h) For the purposes of this section, the term:
  (1) "Criminal background investigation" means a District, local, state, or national fingerprint-supported criminal history investigation.
  (2) "Employee" means an individual employed by the Office of the Chief Financial Officer, an individual working for a private business entity under contract with the Office of the Chief Financial Officer, an individual working for a private business entity under contract with the District of Columbia, or an individual who is employed by the District of Columbia.
  (3) "Federal tax information" means a return or return information received directly from the Internal Revenue Service or obtained through an authorized secondary source, such as the Social Security Administration or any entity acting on behalf of the Internal Revenue Service pursuant to an Internal Revenue Code section 6103(p)(2)(B) agreement.
D.C. Code § 47-860.02a — DC Code / Title 47 / Chapter 8 / § 47-860.02a
§ 47-860.02a. Tax abatements for housing in downtown – Exemptions.
Status: in_force

(a) Each property for which the Mayor has approved a tax abatement under § 47-860.02(a)(8) shall be:
  (1) Exempt from the requirement to enter into a First Source Agreement as to the construction and development phases of the project; and
  (2) For the first sale within 10 years after a certificate of occupancy has been issued for the property, exempt from the requirements of [s] ubchapter IV of Chapter 34 of Title 42 ("TOPA").
(b) Before an individual enters into a lease for a housing unit located on a property that is exempt from TOPA under subsection (a)(2) of this section, the owner of the property shall provide written notice to the individual of the property's limited exemption from TOPA provided under this section.
D.C. Code § 47-2853.116 — DC Code / Title 47 / Chapter 28 / § 47-2853.116
§ 47-2853.116. Scope of practice for landscape architects.
Status: in_force

(a) For the purpose of [this part] , the term "practice of landscape architecture" means rendering or offering to render services, including consultation, evaluation, planning, and preparation of studies, designs, specifications, and other technical submissions, in connection with the development of land areas where, and to the extent that the dominant purpose of such services is preservation, enhancement, or determination of proper land uses, natural land features, ground cover and planting, naturalistic and aesthetic values, the settings, approaches or environment for structures or other improvements, grading and drainage and the consideration and determination of inherent problems of the land relating to the erosion, wear and tear, blight or other hazards, and the administration of contracts relative to projects principally directed at the functional and aesthetic use of land, and the location and arrangement of such tangible objects and features as are incidental and necessary to the purposes outlined in this section.  The term "practice of landscape architecture" does not include the design of structures or facilities with separate and self-contained purposes such as are ordinarily included in the practice of engineering or architecture or the making of land surveys or final land plats for official approval or recording.
(b) This section shall not be construed to restrict or otherwise affect the right of any architect, professional engineer, land surveyor, nurseryman, landscape designer, landscape contractor, land planner, community planner, landscape gardener, golf course designer, turf maintenance specialist, irrigation designer, horticulturist, arborist, or any other similar person from engaging in their occupation or the practice of their profession or from rendering any service in connection their occupation or profession.
D.C. Code § 47-4477 — DC Code / Title 47 / Chapter 44 / § 47-4477
§ 47-4477. Application of proceeds.
Status: in_force

(a) The proceeds realized from a seizure and sale under this chapter shall be applied in the following order of priority:
  (1) The expenses of the proceedings for seizure and sale;
  (2) The specific tax liability on the seized property;
  (3) The liability for which the levy was made or the sale was conducted;
  (4) Any other District of Columbia tax liability due and unpaid.
(b) Any proceeds remaining after the application of subsection (a) of this section shall, upon application and satisfactory proof, be credited or refunded by the Mayor to the person entitled thereto.
D.C. Code § 47-857.08 — DC Code / Title 47 / Chapter 8 / § 47-857.08
§ 47-857.08. Tax abatements for new residential developments — Tax abatement for new, very mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia.
Status: in_force

(a) Subject to § 47-857.02 , there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #3 an amount computed as follows: 100% of the difference between the residential real property tax imposed by § 47-811 before and after development or a dollar amount based on criteria or formulas promulgated by the Mayor, pursuant to regulation, which equals approximately 100% of the difference between the residential real property tax imposed by § 47-811 before and after development; provided, that:
  (1) Five percent of the housing units in the eligible real property shall be affordable to, and occupied by, low-income households for 20 years after the certificate of occupancy for the eligible real property is issued.
  (2) An additional 10% of the housing units in the eligible real property shall be affordable to, and occupied by, households with household incomes of 60% or less of the area median income for 20 years after the certificate of occupancy for the eligible real property is issued.
  (3) An additional 5% of the housing units in the eligible real property shall be affordable to, and occupied by, extremely low-income households for 20 years after the certificate of occupancy for the eligible real property is issued.
  (4) The dwelling units occupied by low-income households, 60%-of-area-median-income households, and extremely low-income households shall be equivalent in size and quality to other dwelling units in the development.
  (5) The variety of the sizes of dwelling units occupied by low-income households, 60%-of-area-median-income households, and extremely low-income shall be reasonably similar to the variety of sizes of dwelling units in the eligible property as a whole.
  (6) The tax abatement for an eligible real property allowed by this section shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the eligible real property.
  (7) If, during a tax year for which the tax abatement is authorized by this section, the property for which the abatement was granted contains fewer than 10 dwelling units, the abatement shall not be allowed.
(b) If, during one of the last 10 years of the 20-year period of affordability required by subsection (a)(1) of this section, the owner fails to comply with the unit set-aside requirements of subsection (a) of this section, the owner of the property shall be assessed a penalty of $10,000 per year for each unit which does not meet the income or set-aside requirements; provided, that the Mayor may waive the penalty upon a showing of good cause.
(c) The Mayor may require an owner to demonstrate that the rents and tenant income for the eligible real property are consistent with the requirements of the tax abatement. If the requirements are not met, the abatement shall not be allowed and the owner shall remit all taxes owed for the period of non-compliance.
D.C. Code § 47-104 — DC Code / Title 47 / Chapter 1 / § 47-104
§ 47-104. Unlawful diversion of tax money.
Status: in_force

It shall not be lawful for the District authorities, or any person charged with the disbursements of money in the District, to divert from its legitimate object any money levied or collected as taxes from the people of the District. Any person who shall violate the provisions of this section shall be deemed guilty of a misdemeanor in office, and be dismissed therefrom.
D.C. Code § 47-705 — DC Code / Title 47 / Chapter 7 / § 47-705
§ 47-705. System to be used outside City — Numbering of blocks, squares, lots, or parcels.
Status: in_force

The Mayor of the District of Columbia is hereby authorized and directed to cause to be given numbers to all of said blocks or squares, lots or parcels of land as said blocks, squares, lots, or parcels of land have been formed by the highway extension plan, of record on February 23, 1905, in the Office of Surveyor of the District of Columbia, and subdivisions existing on February 23, 1905, and to place the numbers so given upon the said highway extension plan; provided, that in all cases where 2 or more blocks or parts of contiguous existing subdivisions are surrounded as a group by existing streets or roads, or by proposed streets of the highway extension plan, such group shall be numbered as a block or square upon the recorded plats of the highway extension plan; provided further, that where lots are numbered in duplicate in any block or square which includes parts of 2 or more existing subdivisions, new lot numbers shall be given said lots numbered in duplicate, and new lot numbers shall also be given to all parts of lots remaining after the extension of streets or alleys by dedication, condemnation, or purchase, whereby parts of lots have become public property; provided further, that new lot numbers shall also be given to all parts of original and subdivided lots existing on February 23, 1905, on the records of the Assessor and the Surveyor of the District of Columbia.
D.C. Code § 47-2105 — DC Code / Title 47 / Chapter 21 / § 47-2105
§ 47-2105. Continuation of sale beyond termination date prohibited; extension of termination date; continuation of business at new location prohibited.
Status: in_force

No person shall conduct a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise beyond the termination date specified for such sale, except that an extension may be authorized upon proper showing of need; nor shall any person, upon conclusion of such sale, continue that business which had been represented as closing out or going out of business under the same name, or under a different name, at the same location, or elsewhere in the District of Columbia where the inventory for such sale was filed; nor shall any person, upon conclusion of such sale, continue business contrary to the designation of such sale.
D.C. Code § 47-2009 — DC Code / Title 47 / Chapter 20 / § 47-2009
§ 47-2009. Tax to be separately stated.
Status: in_force

Upon each sale of tangible personal property or services, the gross receipts from which are taxable under this chapter, the reimbursement of tax to be collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or evidence of sale issued or employed by the vendor.
D.C. Code § 47-5106 — DC Code / Title 47 / Chapter 51 / § 47-5106
§ 47-5106. Annual notification.
Status: in_force

The Chief Financial Officer, in consultation with the Authority and the Director of the Department of Health Care Finance, shall develop a program to provide reasonable notice to taxpayers who paid a District shared responsibility payment during the previous taxable year. The notification shall include information on how to apply for:
(a) (1) Individual health insurance;
  (2) Medicaid; and
  (3) The Children's Health Insurance Program.
D.C. Code § 47-1812.06 — DC Code / Title 47 / Chapter 18 / § 47-1812.06
§ 47-1812.06. Jeopardy assessment.
Status: repealed

Repealed.
D.C. Code § 47-4109 — DC Code / Title 47 / Chapter 41 / § 47-4109
§ 47-4109. Construction.
Status: in_force

(a) For purposes of this chapter, the term “person” includes an officer or employee of a corporation or a member or employee of a partnership or association, who as an officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs.
(b) The provisions of this chapter may be construed, to the extent applicable, with reference to analogous provisions contained in sections 7201, 7202, 7203, 7204, 7205, 7206, 7212, and 7215 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).
D.C. Code § 47-110 — DC Code / Title 47 / Chapter 1 / § 47-110
§ 47-110. Continuation of certain federal funds.
Status: repealed

Repealed.
D.C. Code § 47-805 — DC Code / Title 47 / Chapter 8 / § 47-805
§ 47-805. Office of Real Property Tax Ombudsman.
Status: in_force

(a) There is created within the Office of the Mayor the Office of the Real Property Tax Ombudsman (“Office”), which shall be headed by the Real Property Tax Ombudsman (“Ombudsman”), who shall be appointed by the Mayor pursuant to § 1-523.01(a) , as a statutory employee in the Excepted Service pursuant to § l-609.08. The Ombudsman shall serve for a term of 5 years. The Ombudsman shall serve at the pleasure of the Mayor.
(b) The Ombudsman shall appoint staff and additional personnel as provided for in an approved budget and financial plan for the District.
(c) The Ombudsman shall:
  (1) Consult with and advise Class 1 real property owners on any real property tax matter arising under Chapter 8 or 13A of this title or under Chapter 31A of Title 42 ;
  (2) Receive and investigate concerns and complaints from Class 1 real property owners related to real property tax matters;
  (3) Provide counsel and assistance to Class 1 real property owners relating to real property taxes, including referring Class 1 real property owners to appropriate:
    (A) Legal service providers;
    (B) Public interest organizations; and
    (C) Government offices;
  (4) Maintain a list of organizations that provide free or reduced-price legal services to District of Columbia residents and a list of housing counseling agencies approved by the U.S. Department of Housing and Urban Development;
  (5) Protect the confidentiality of records and comply with all applicable confidentiality provisions, including § 47-821(d)(2) ; and
  (6) Prepare and submit to the Council and the Mayor an annual report on the activities of the Office that the Mayor shall make available to the public on the Mayor’s website.
(d) The Ombudsman may assist an owner with matters concerning an abutting lot where the abutting lot and the Class 1 property are owned by the same owner.
(e) The Ombudsman shall not appear on behalf of Class 1 real property owners in any court, administrative, or quasi-judicial proceeding.
(f) The Office of the Chief Financial Officer may share confidential tax information with the Ombudsman.
(g) For purposes of this section, the term “Class 1 real property owner” shall have the same meaning as provided in § 47-813(c-3)(1) ; provided, that the term owner as used in § 47-813(c-3)(1) shall be construed broadly and include the persons defined as owners in § 47-802 as well as other persons with an equitable interest in the property, and any other persons the Ombudsman determines to be appropriate representatives of the property owner (or, if applicable, the property owner’s estate), or any other persons the Ombudsman determines to be consistent with the purposes of this section.
D.C. Code § 47-4610 — DC Code / Title 47 / Chapter 46 / § 47-4610
§ 47-4610. Georgia Commons; Lots 848 and 849, Square 2906.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Affordable Units” means units affordable to households with incomes not exceeding 80% of the median income of the Washington, D.C. metropolitan statistical area, as determined annually by the United States Department of Housing and Urban Development, or its successor agency.
  (2) “Georgia Commons” means a mixed-use residential and retail project located on the property described for assessment and taxation purposes as Lots 848 and 849, Square 2906.
  (3) “Housing Element” means, with respect to Georgia Commons, a condominium regime consisting of 130 multi-family rental units.
  (4) “Retail Element” means, with respect to Georgia Commons, a condominium regime consisting of approximately 21,000 square feet of commercial or retail space and parking.
(b) The Housing Element shall be entitled to the exemption provided by subsection (c) of this section and the abatement provided by subsection (d) of this section so long as at least 57 of the units of the Housing Element are Affordable Units.
(c) Beginning on the date of the transfer of the ownership of Lots 848 and 849, Square 2906, from the District of Columbia to a private owner, the Housing Element shall be exempt from real property taxes imposed by Chapter 8 of this title until the first day of the half tax year immediately following the date on which the Housing Element passes the final inspection necessary for the certificate of occupancy to issue; provided, that the private owner shall diligently and expeditiously take all actions necessary to pass all inspections necessary for the certificate of occupancy to issue.
(d) (1) Subject to paragraph (2) of this subsection, the Housing Element shall receive an annual credit of $183,000 against real property taxes imposed by Chapter 8 of this title beginning with the first day of the half tax year immediately following the date on which the Housing Element passes the final inspections necessary for the certificate of occupancy to issue and ending on the date that is the last day of the half tax year immediately following the earlier of:
    (A) The passage of 40 years; or
    (B) The date on which the Housing Element does not have at least 57 Affordable Units.
  (2) The annual credit against real property tax granted under this subsection:
    (A) Shall not exceed the annual real property taxes imposed on the Housing Element; and
    (B) Shall be apportioned equally between half-year installments.
(e) For the purposes of § 47-831(b) , the private owner shall have a duty to inform the Office of Tax and Revenue when the Housing Element is no longer entitled to the exemption granted by subsection (c) of this section or the abatement granted by subsection (d) of this section.
(f) Beginning on the date of the transfer of the ownership of Lots 848 and 849, Square 2906, from the District of Columbia to a private owner, the Retail Element shall be exempt from real property taxes imposed by Chapter 8 of this title until the first day of the half tax year immediately following the date on which the Retail Element passes the final inspection necessary for the certificate of occupancy to issue; provided, that the private owner shall diligently and expeditiously take all actions necessary to pass all inspections necessary for the certificate of occupancy to issue.
(g) (1) Subject to paragraph (2) of this subsection, the Retail Element shall receive an annual credit of $145,148 against real property taxes imposed by Chapter 8 of this title beginning with the first day of the half tax year immediately following the date on which certificates of occupancy have been issued for all of the rentable space in the Retail Element and ending on the date that is the last day of the half tax year immediately following the earlier of:
    (A) The passage of 25 years; or
    (B) The date on which the Retail Element is no longer used for commercial or rental space.
  (2) The annual credit against real property taxes granted by this subsection:
    (A) Shall not exceed the annual real property taxes imposed on the Retail Element; and
    (B) Shall be apportioned equally between half-year installments.
(h) For the purposes of § 47-831(f) , the private owner shall have a duty to inform the Office of Tax and Revenue when the Retail Element is no longer entitled to the exemption granted by subsection (f) of this section or the abatement granted by subsection (g) of this section.
(i) The exemptions and abatements provided by this section shall run with Lots 848 and 849, Square 2906 and shall apply to any subsequent owner or assignee or successor in interest of Georgia Commons.
D.C. Code § 47-3304 — DC Code / Title 47 / Chapter 33 / § 47-3304
§ 47-3304. Review by Court; finality of decision; modification or reversal.
Status: in_force

(a) Decisions of the Superior Court in civil tax cases are reviewable in the same manner as other decisions of the court in civil cases tried without a jury. The District of Columbia Court of Appeals has the power to affirm, modify, or reverse the decision of the Superior Court with or without remanding the case for hearing.
(b) The decision of the Superior Court shall become final:
  (1) Upon the expiration of the time allowed for filing a petition for review, if no petition is filed within that time;
  (2) Upon the expiration of time allowed for filing a petition for certiorari if the decision of the Superior Court has been affirmed on appeal, the appeal has been dismissed, or no petition for certiorari has been filed;
  (3) Upon denial of a petition for certiorari if the decision of the Superior Court has been affirmed on appeal or the appeal has been dismissed; or
  (4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if that Court has affirmed the decision of the Superior Court or dismissed the petition for review.
(c) If the Supreme Court directs that the decision of the Superior Court be modified or reversed, the decision rendered in accordance with the Supreme Court’s mandate shall become final upon the expiration of 30 days from the time it was rendered unless within that time either the District or the taxpayer has instituted proceedings to have the decision corrected to accord with the mandate, in which event the decision of the Superior Court shall become final when so corrected.
(d) If the decision of the Superior Court is modified or reversed by the District of Columbia Court of Appeals and if (1) the time allowed for filing a petition for certiorari has expired and no such petition has been filed, (2) the petition for certiorari has been denied, or (3) the decision of the District of Columbia Court of Appeals has been affirmed by the Supreme Court, then the decision of the Superior Court rendered in accordance with the mandate of the District of Columbia Court of Appeals shall become final upon the expiration of 30 days from the time the decision of the Superior Court was rendered, unless within that time either the District or the taxpayer has instituted proceedings to have the decision corrected so that it will accord with the mandate, in which event the decision of the Superior Court shall become final when corrected.
(e) If the Supreme Court orders a rehearing, or if the case is remanded by the District of Columbia Court of Appeals for rehearing and if (1) the time allowed for filing of a petition for certiorari has expired and no petition has been filed, (2) the petition for certiorari has been denied, or (3) the decision of the District of Columbia Court of Appeals has been affirmed by the Supreme Court; then the decision of the Superior Court rendered upon such rehearing shall become final in the same manner as though no prior decision had been rendered.
(f) As used in this section, the term “mandate”, in case a mandate has been recalled prior to the expiration of 30 days from the date of issuance, means the final mandate.
D.C. Code § 47-1068 — DC Code / Title 47 / Chapter 10 / § 47-1068
§ 47-1068. Appalachian State University, lot 42 in square 871.
Status: in_force

The property located in the Southeast quadrant of the District of Columbia and described as lot 42 in square 871, comprising land located adjacent to North Carolina Avenue, S.E., together with the improvements thereon and owned by The Board of Trustees of the Endowment Fund of Appalachian State University, shall be exempt from all taxation so long as it is owned by The Board of Trustees of the Endowment Fund of Appalachian State University and planned for use by the Appalachian State University for its purposes and activities, and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-1926 — DC Code / Title 47 / Chapter 19 / § 47-1926
§ 47-1926. Failure to file return; false return; penalty.
Status: repealed

Repealed.
D.C. Code § 47-2853.121 — DC Code / Title 47 / Chapter 28 / § 47-2853.121
§ 47-2853.121. Scope of practice for plumbers or gasfitters.
Status: in_force

(a) For the purposes of this part, the term “plumber” means any person who designs, installs, repairs or removes plumbing fixtures intended to receive and discharge water, liquid, or water-carried wastes into the drainage system with which they are connected; or who introduces, maintains or extends a supply of water through a pipe or pipes, or any appurtenance thereof, in any building, lot premises, or establishment; or who connects or repairs any system of drainage whereby foul, waste, or surplus water, sewer gases, vapor or other fluid is discharged or proposed to be discharged through a pipe or pipes from any building, lot, premises or establishment into any public or house sewer, drain, pit, box filter bed or other receptacle or into any natural or artificial watercourse flowing through public or private property; or who ventilates any building, sewer or fixture or appurtenance connected therewith; or who excavates any public or private street, highway, road, court, alley or space for the purpose of connecting any building, lot, premises, or establishment with any service pipe, house sewer, public water main, private water main, public sewer, private sewer, subway, conduit, or other underground structure.
(b) For the purposes of this part, the term “gasfitter” means any person who designs, fabricates, installs, tests or operates any nonindustrial type of gas appliance and piping system from the outlet of the meter set assembly, or from the outlet of the service regulator when a meter is not provided, to the inlet connections of appliances, for fuel gases such as natural gas, manufactured gas, undiluted liquefied petroleum gas, liquefied petroleum gas-air mixtures or mixtures of any of these gases; or who introduces, maintains or extends a supply of a gas through a pipe or pipes, or any appurtenance thereof, in any building, lot premises, or establishment; or who ventilates any fixture or appurtenance connected therewith; or who excavates any public or private street, highway, road, court, alley or space for the purpose of connecting any building, lot, premises, or establishment with any service pipe.
D.C. Code § 47-4646 — DC Code / Title 47 / Chapter 46 / § 47-4646
§ 47-4646. NCBA Housing Development Corporation of the District of Columbia and Samuel J. Simmons NCBA Estates No. 1 Limited Partnership; Lot 78, Square 2855.
Status: in_force

(a) The real property, described as Lot 78, Square 2855 (“real property”), which will be transferred from NCBA Housing Development Corporation of the District of Columbia, a District of Columbia nonprofit corporation, to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is owned by Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, or its successors and assigns, and is used to provide housing for low-income and moderate-income elderly District residents.
(b) The exemption under subsection (a) of this section shall be subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(c) The conveyance of the real property from NCBA Housing Development Corporation of the District of Columbia to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership shall be exempt from the tax imposed by §  42-1103 and §  47-903 .
D.C. Code § 47-318.01b — DC Code / Title 47 / Chapter 3 / § 47-318.01b
§ 47-318.01b. Legislative branch budget submission.
Status: in_force

(a) At least 20 days prior to the Mayor’s submission of the annual budget to the Council, the Chairman of the Council shall transmit to the Mayor an estimate in detail of the amount of money required for the:
  (1) Council;
  (2) Office of the District of Columbia Auditor; and
  (3) Office of the Advisory Neighborhood Commissions for the ensuing fiscal year.
(b) The Mayor shall transmit the same estimate required by subsection (a) of this section in his annual estimate of appropriations for the District of Columbia, with such recommendations as he may consider proper.
D.C. Code § 47-1241 — DC Code / Title 47 / Chapter 12B / § 47-1241
§ 47-1241. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-391.04 — DC Code / Title 47 / Chapter 3 / § 47-391.04
§ 47-391.04. Exemption from liability for claims for authority employees.
Status: in_force

The Authority, its members, and its employees may not be liable for any obligation of or claim against the Authority or its members or employees or the District of Columbia resulting from actions taken to carry out this Act.
D.C. Code § 47-4632 — DC Code / Title 47 / Chapter 46 / § 47-4632
§ 47-4632. Campbell Heights project; Lot 0207, Square 0204.
Status: in_force

(a) For the purposes of this section, the term “covenants” means a restrictive covenant or regulatory agreements, or both, associated with the real property’s receipt of federal low-income housing tax credits or other assistance pursuant to section 42 of the Internal Revenue Code of 1986, approved Oct. 22, 1986 (100 Stat. 2189; 26 U.S.C. § 42), or any other affordable housing program funded fully, or in part, by the District or its instrumentalities, including the District of Columbia Housing Finance Agency, restricting the real property’s use to multifamily rental housing for low-income housing.
(b) The real property, described as Lot 0207 (or any successor lot or lots), Square 0204, shall be exempt from taxation under Chapter 8 of this title , and District of Columbia permitting fees relating to construction or renovation of improvements on the real property, for a period commencing on the day after the transfer of real property to the Campbell Height Residents Association, or its assignee, and the recordation against the real property of the covenants and terminating when the last of the covenants terminates, but for no less than 15 years in accordance with the applicable low-income housing requirements.
(c) To claim the exemptions provided under subsection (b) of this section, including a refund of any real property taxes already paid, Campbell Height Residents Association, or its assignee, shall file a copy of the recorded deed of the real property to Campbell Height Residents Association, or its assignee, and the recorded covenants, with the Office of Tax and Revenue.
D.C. Code § 47-3005 — DC Code / Title 47 / Chapter 30 / § 47-3005
§ 47-3005. Location of agency.
Status: repealed

Repealed.
D.C. Code § 47-2853.76c — DC Code / Title 47 / Chapter 28 / § 47-2853.76c
§ 47-2853.76c. Eligibility requirements.
Status: in_force

(a) An applicant for licensure as a body artist shall establish to the satisfaction of the Board that he or she:
  (1) Has received a certificate of completion of a course in blood borne pathogens, cardiopulmonary resuscitation, and first aid, conferred by an institution or organization that is recognized by the Board or that the Board determines to be substantially equivalent thereof;
  (2) Has worked as an apprentice body artist, under the training of a body artist who has been licensed in the District of Columbia, for at least 500 hours;
  (3) Has passed the examinations required by the Board;
  (4) Has not had his or her license to practice body art procedures suspended or revoked in any other jurisdiction; and
  (5) Meets any other requirements established by rule to ensure that the applicant has had the proper training and experience to perform body art procedures.
(b) Any person who can demonstrate to the satisfaction of the Board that he or she has worked as a body artist in the District or elsewhere for at least 4,000 hours over a period of 2 years immediately preceding the date of application, or has equivalent experience that is acceptable to the Board, is exempt from the requirement in subsection (a)(2) of this section.
D.C. Code § 47-1818.08 — DC Code / Title 47 / Chapter 18 / § 47-1818.08
§ 47-1818.08. Delegation of authority.
Status: in_force

The Mayor may delegate the functions vested in him by this subchapter to an appropriate executive office, agency or department.
D.C. Code § 47-318.04 — DC Code / Title 47 / Chapter 3 / § 47-318.04
§ 47-318.04. Mayoral budget submissions required; accounting of expenditures — Deadline for gap-closing submission.
Status: in_force

The Mayor shall submit to the Council, no later than October 8, 1993, all explicit actions necessary to close the FY 1994 budget gap previously identified by the Mayor, as well as the dollar value of each action.
D.C. Code § 47-1927 — DC Code / Title 47 / Chapter 19 / § 47-1927
§ 47-1927. Wilful failure to pay taxes, make return; additional penalty.
Status: repealed

Repealed.
D.C. Code § 47-2863 — DC Code / Title 47 / Chapter 28 / § 47-2863
§ 47-2863. Self-certification and enforcement (conditional).
Status: in_force

(a) (1) This subchapter shall be enforced by self-certification by the applicant for a license or permit, provided that the veracity of the self-certification may be investigated upon the initiative of the District government at any time.
  (2) At the time of application for a license or permit the applicant shall certify on a form provided by the District government that the applicant owes no outstanding debt to the District government as a result of any fine, fee, penalty, interest, or past due tax above the relevant thresholds as set forth in § 47-2862 unless said debt is subject to appeal in accordance with § 47-2862(b) or has an established payment plan in accordance with § 47-2862(c) .
  (3) Upon receipt of the applicant’s certification that the issuance of the license or permit is not prohibited by this subchapter, the District government shall consider the application as otherwise provided by law, unless the government has information indicating that the applicant has not paid an outstanding debt under § 47-2862 .
(b) Upon the implementation of the interagency computer system required by § 47-2866(a)(1) , this section shall expire.
D.C. Code § 47-340.33 — DC Code / Title 47 / Chapter 3 / § 47-340.33
§ 47-340.33. Limited liability.
Status: in_force

No person, including any bond owner, shall have any claims against the District or any of its elected or appointed officials, officers, employees, or agents for monetary damages suffered as a result of the failure of the District to perform any covenant, undertaking, or obligation under this subchapter, the bonds, the Financing Documents, or the Closing Documents, or as a result of the incorrectness of any representation in or omission from the Financing Documents or the Closing Documents, unless the District or its elected or appointed officials, officers, employees, or agents have acted in a willful and fraudulent manner.
D.C. Code § 47-3305 — DC Code / Title 47 / Chapter 33 / § 47-3305
§ 47-3305. Appeals of real estate assessments.
Status: in_force

(a) [Repealed].
(b) [Repealed].
(c) [Repealed].
(d) Any person aggrieved by a reassessment or redistribution made pursuant to § 47-834 , may within 6 months after notice of such reassessment or redistribution, appeal from such reassessment or redistribution in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 .
(e) If BNA and BNAW are aggrieved by any assessment of real property tax, penalty, and interest on the subject real property made in pursuance of § 47-845.01(h) , BNA and BNAW may within 6 months after notice of said assessment, appeal from the assessment in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 .
D.C. Code § 47-111 — DC Code / Title 47 / Chapter 1 / § 47-111
§ 47-111. Disbursing Officer; appointment; bond; general powers and duties; audit of accounts.
Status: in_force

(a) The Disbursing Officer shall be appointed by the Mayor of the District of Columbia, and shall give bond to the United States in the sum of $50,000, for the benefit of the United States, the District of Columbia, the Mayor of the District of Columbia, and all persons interested conditioned for the faithful performance of the duties of his office in the disbursing and accounting, according to law, for all moneys of the United States and of the District of Columbia that may come into his hands, which bond shall be approved by the Mayor and the Secretary of the Treasury and be filed in the office of the Secretary of the Treasury; provided, that advances in money shall be made, on the requisition of the Mayor, to the said Disbursing Officer instead of to the Mayor, and he shall account for the same as required by § 47-409 . Said Disbursing Officer shall be subordinate to the Mayor, and he shall in every respect be responsible to the United States, the District of Columbia, and to individuals for the acts and doings of said Disbursing Officer.
(b) The Disbursing Officer is authorized to pay laborers and employees of the District of Columbia, and such payments shall be made upon payrolls or other vouchers. Said payrolls and other vouchers shall be included in the account of the Mayor.
(c) [Repealed].
D.C. Code § 47-1912 — DC Code / Title 47 / Chapter 19 / § 47-1912
§ 47-1912. Credits; restriction.
Status: repealed

Repealed.
D.C. Code § 47-2408 — DC Code / Title 47 / Chapter 24 / § 47-2408
§ 47-2408. Records; reports; returns.
Status: in_force

(a) The Mayor may require licensed wholesalers, retailers, vending machine operators, and every other person liable for or exempt from the tax imposed by this chapter or otherwise subject to the provisions of this chapter or the regulations issued by the Mayor pursuant to this chapter, to keep, maintain, and preserve records, books, and other documents; to file reports, statements, and returns; and to comply with such regulations relating thereto as the Mayor may prescribe. The Mayor may require that any reports, statements, or returns be verified by oath. The records, books, and other documents which the Mayor requires to be kept, maintained, and preserved shall be made available for examination and copying by the Mayor at the place or places prescribed by him at the time specified in subsection (b) of this section.
(b) For purposes of ascertaining the correctness of any report, statement, or return; making a report, statement, or return where a complete and accurate report, statement, or return has not been filed; determining that all taxes due under this chapter have been properly paid; and determining compliance with the provisions of this chapter and the regulations issued hereunder, the Mayor may:
  (1) Examine and copy any records, books, or other documents which may be relevant to such inquiry;
  (2) Summon any person to appear before him at the time and place specified in the summons and produce such records, books, or other documents and give such testimony and answer such interrogatories, under oath, as may be relevant to such inquiry;
  (3) Upon presenting appropriate credentials to the owner, operator, or agent in charge, enter any building or place during the usual business hours or any other time when such building or place is open:
    (A) Where required records, books, or other documents are kept, maintained, or preserved for purposes of examining and copying such records, books, or other documents; and
    (B) Where cigarettes or other tobacco product are manufactured, kept for sale, offered for sale, or sold by a licensed wholesaler, retailer, or vending machine operator; and
  (4) Stop any conveyance that the Mayor has knowledge or reasonable cause to believe is carrying more than 200 cigarettes or other tobacco products with a value exceeding the wholesale price of 200 cigarettes and, upon presenting appropriate credentials to the operator of the conveyance, examine the invoices or delivery tickets for such cigarettes or other tobacco products and inspect the conveyance for contraband cigarettes or other tobacco products.
(c) Any owner, operator, or agent in charge of any building or place where required records, books, or other documents are kept, maintained, or preserved or where cigarettes or other tobacco product are manufactured, kept for sale, offered for sale, or sold by a licensed wholesaler, retailer, or vending machine operator who refuses to permit the Mayor, acting under the authority of subsection (b)(3) of this section, to enter and examine such records, books, or other documents or to inspect such cigarettes or other tobacco product, or who obstructs, impedes, or interferes with the Mayor while he is engaged in the performance of his official duties under subsection (b)(3) of this section shall, upon conviction thereof, be fined not more than the amount set forth in [ § 22-3571.01 ] or imprisoned for not more than 1 year, or both.
(d) Any person who, having been summoned, neglects or refuses to obey the summons issued as herein provided, shall, upon conviction thereof, be fined not more than the amount set forth in [ § 22-3571.01 ] or imprisoned for not more than 1 year, or both. If any person, having been summoned, neglects or refuses to obey the summons issued as herein provided, the Mayor may report that fact to the Superior Court of the District of Columbia, or 1 of the judges thereof, and that Court, or any judge thereof, is empowered to compel obedience of such summons to the same extent and under the same penalties as witnesses may be compelled to obey the subpoenas of that Court. Any failure to obey the order of the Court may be punished by the Court as a contempt thereof.
(e) No person shall willfully file an application for a license, permit, authorization, or refund; request for revision or abatement; claim for refund or allowance; or report, statement, or return; or keep or maintain any records, books, or other documents which are known to him to be false or fraudulent as to any material matter. No person shall willfully aid or assist in, or procure, counsel, or advise, the preparation, filing, or keeping of any applications, requests, claims, reports, statements, returns, records, books, or other documents which are false or fraudulent as to any material matter.
(f) Any person required to file any report, statement, or return or to keep, maintain, and preserve any records, books, or other documents, who fails to file a complete and accurate report, statement, or return on or before the date that such report, statement, or return is due (determined with regard to any extension of time for filing granted by the Mayor) or who fails to keep, maintain, and preserve complete and accurate records, books, or other documents, unless it is shown by such person that such failure is due to reasonable cause and not to neglect, shall pay a penalty of $10 for each day during which such failure continues. The provisions of §§ 47-412 [repealed] and 47-413 [repealed] shall be applicable to the tax imposed by this chapter, but the period of limitations upon assessment and collections shall be determined by § 47-4301 .
(g) If any person required to keep, maintain, and preserve any records, books, or other documents relating to exempt sales or possessions of cigarettes or other tobacco product fails to keep, maintain, and preserve complete and accurate records, books, or other documents relating thereto, such sales and possessions shall, unless it is shown by such person that failure is due to reasonable cause and not to neglect, be deemed taxable sales and possessions.
(h) The Mayor may, upon written application made before the date prescribed for filing any report, statement, or return, grant a reasonable extension of time for filing the report, statement or return required by this chapter, whenever good cause exists for such extension.
D.C. Code § 47-1099.07 — DC Code / Title 47 / Chapter 10 / § 47-1099.07
§ 47-1099.07. St. Paul on Fourth Street, Inc.; Lots 1068 and 1069, Square 3648.
Status: in_force

(a) The real property located at 3015 4th Street, N.E., and described as Lots 1068 and 1069 in Square 3648, ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned by St. Paul on Fourth Street, Inc. and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools or by one or more educational or faith-based nonprofit entities.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a transfer of the real property by or to St. Paul on 4th Street, Inc., or a deed of trust or other security instrument with respect to the real property granted by St. Paul on Fourth Street, Inc. to a lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903 .
(c) This section shall apply as of June 21, 2016.
D.C. Code § 47-4605 — DC Code / Title 47 / Chapter 46 / § 47-4605
§ 47-4605. Carver 2000 Low-Income and Senior Housing Project — Tax exemptions.
Status: in_force

(a) For the purposes of this section, the term “Carver 2000 Low-Income and Senior Housing Project” means the financing, refinancing, or reimbursing of costs incurred for the acquisition, development, construction, installation, and equipping of the mixed-use 176 units of apartment and town homes for senior citizens and low-income residents of the District of Columbia, located in the following squares and lots: 5140-0088; 5190-0806; 5190-0807; 5190-0808; 5348-0001; 5348-0002; 5348-0003; 5348-0004; 5348-0005; 5348-0006; 5348-0007; 5348-0008, and consisting of:
  (1) Land and improvements that are to be renovated into approximately 176 units of apartments and town homes for senior citizens and low-income families; and
  (2) All common areas and ancillary improvements identified in any pre-existing financing agreements supporting the development of low-income and senior housing in the lots and squares identified in this subsection.
(b) The Carver 2000 Low-Income and Senior Housing 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 Carver 2000 Low-Income and Senior Housing Project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project property, shall be exempt from the tax imposed by § 47-2002 .
(d) (1) The Carver 2000 Low-Income and Senior Housing Project property shall be exempt from the tax imposed by Chapter 8 of this title , and any related fees waived.
  (2) The real property tax exemption and fee waiver granted by paragraph (1) of this subsection shall apply for the consecutive real property tax years beginning with Tax Year 2003.
  (3) Repealed.
(e) The exemptions pursuant to subsections (c) and (d) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Carver 2000 Low-Income and Senior Housing Project or the Carver 2000 Low-Income and Senior Housing Project.
D.C. Code § 47-1814.09 — DC Code / Title 47 / Chapter 18 / § 47-1814.09
§ 47-1814.09. Applicability provisions.
Status: repealed

Repealed.
D.C. Code § 47-3215 — DC Code / Title 47 / Chapter 32 / § 47-3215
§ 47-3215. Limit on expenditures for civic center.
Status: repealed

Repealed.
D.C. Code § 47-2853.203 — DC Code / Title 47 / Chapter 28 / § 47-2853.203
§ 47-2853.203. Certain representations prohibited.
Status: in_force

Unless licensed in accordance with this subchapter, no person shall use the words or terms “air conditioning mechanic,” “refrigeration mechanic,” “licensed air conditioning mechanic,” “licensed refrigeration mechanic,” “master mechanic,” or any combination of those words to imply that the person is licensed to perform the services of a refrigeration and air conditioning mechanic in the District.
D.C. Code § 47-3408 — DC Code / Title 47 / Chapter 34 / § 47-3408
§ 47-3408. Severability.
Status: in_force

If any provision of the District of Columbia Revenue Act of 1937 and the Revenue Act of 1939, or the application thereof to any person or circumstance, is held invalid, the remainder of the act, and the application of such provisions to other persons or circumstances, shall not be affected thereby.
D.C. Code § 47-1420 — DC Code / Title 47 / Chapter 14 / § 47-1420
§ 47-1420. Report by Mayor.
Status: expired

[Expired].
D.C. Code § 47-2853.62 — DC Code / Title 47 / Chapter 28 / § 47-2853.62
§ 47-2853.62. Eligibility requirements.
Status: in_force

An applicant for a license as an architect shall establish to the satisfaction of the Board of Architecture, Interior Design, and Landscape Architecture that the applicant:
(1) [Repealed].
(2) Is a graduate of a degree program in architecture accredited by an accrediting institution prescribed by rule, or has completed an education program in architecture prescribed by rule as the equivalent of an accredited professional architectural degree program;
(3) Has passed an examination on the practice of architecture prescribed by rule; and
(4) Meets any other requirements established by rule to ensure that the applicant has had the proper training, experience, and qualifications to practice architecture.
D.C. Code § 47-2853.67 — DC Code / Title 47 / Chapter 28 / § 47-2853.67
§ 47-2853.67. License; issuance.
Status: in_force

A license for a professional design firm shall be issued by the Mayor if the firm has furnished evidence satisfactory to the Board of compliance with the requirements for licensure or the renewal of licensure, whichever applies, as outlined in [this subchapter] .
D.C. Code § 47-1808.11 — DC Code / Title 47 / Chapter 18 / § 47-1808.11
§ 47-1808.11. Tax on unincorporated businesses — 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 § 47-1808.03 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.
(b) The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1808.03 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 § 47-1105 — DC Code / Title 47 / Chapter 11 / § 47-1105
§ 47-1105. Applicability of chapter.
Status: repealed

Repealed.
D.C. Code § 47-305.02 — DC Code / Title 47 / Chapter 3 / § 47-305.02
§ 47-305.02. Minimum funding for Office of Public Education Facilities Modernization’s capital budgets to be included in budget and financial plan.
Status: repealed

Repealed.
D.C. Code § 47-843 — DC Code / Title 47 / Chapter 8 / § 47-843
§ 47-843. Historic property tax relief — Eligibility.
Status: in_force

To be eligible for historic property tax relief, real property must be a historic building designated by the Joint Committee on Landmarks of the National Capital and, in addition, must be approved by the Mayor under § 47-844 .
D.C. Code § 47-1525 — DC Code / Title 47 / Chapter 15 / § 47-1525
§ 47-1525. Filing returns; notice to party; records; examination.
Status: repealed

Repealed.
D.C. Code § 47-912 — DC Code / Title 47 / Chapter 9 / § 47-912
§ 47-912. Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations.
Status: repealed

Repealed.
D.C. Code § 47-456 — DC Code / Title 47 / Chapter 4 / § 47-456
§ 47-456. Fraud penalty.
Status: repealed

Repealed.
D.C. Code § 47-4439 — DC Code / Title 47 / Chapter 44 / § 47-4439
§ 47-4439. Other methods not precluded.
Status: in_force

The collection remedy under this subchapter shall be in addition to, and not in substitution for, any other remedy available by law.
D.C. Code § 47-811.01 — DC Code / Title 47 / Chapter 8 / § 47-811.01
§ 47-811.01. Real property tax amnesty.
Status: repealed

Repealed.
D.C. Code § 47-2325 — DC Code / Title 47 / Chapter 23 / § 47-2325
§ 47-2325. Continuation of uncompleted projects at end of fiscal year.
Status: in_force

Any projects or portions of projects chargeable to the Gasoline Tax Road and Street Improvement Fund during the fiscal year 1925 and subsequent fiscal years and uncompleted at the close of those years shall be a continuing charge upon the Fund until completed and shall, except insofar as conditions beyond the control of the Mayor prevent, be given priority over projects subsequently made a charge upon such Fund.
D.C. Code § 47-2888.03 — DC Code / Title 47 / Chapter 28 / § 47-2888.03
§ 47-2888.03. Veterinary facility license, fees.
Status: in_force

(a) The application for a veterinary facility license shall be made on a form to be prescribed by the Mayor and shall be accompanied by the required fee. Each application shall list each certificate of approval, authority, occupancy, and any other prerequisite required as a precondition for operation of a veterinary facility.
(b) A license shall be valid for a period of one year and shall be limited to the premises or the vehicle stated on the license. A license may be renewed for additional one-year periods upon payment of the appropriate fee.
(c) A license issued under this section shall be posted in a conspicuous place on the premises. A mobile facility license shall be posted in a conspicuous place on the vehicle.
(d) The Mayor may issue a license that clearly specifies the scope of the facility’s operation. The specifications shall not confer or denote an area of specialty by the veterinary facility or by the holder of the license. The Mayor shall determine the terms and restrictions that apply to the specifications by rulemaking.
(e) The initial fees shall be as follows:
  (1) Original veterinary facility license, $195; and
  (2) Renewal of veterinary facility license, $170.
(f) The Mayor may periodically adjust the fees by publishing notice in the District of Columbia Register 30 days before changing the fees.
D.C. Code § 47-1315 — DC Code / Title 47 / Chapter 13 / § 47-1315
§ 47-1315. Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed.
Status: in_force

Every such sale shall be reported to and confirmed by said equity Court, and no sale shall be made for an amount less than such aggregate taxes, interest, and costs incurred in the institution of suit, including advertising and sale, unless by express order of the Court. Any surplus remaining from sales made under §§ 47-1312 to 47-1315 shall be paid by the Collector of Taxes into the registry of the Court, to abide its further order for payment to the person or persons entitled thereto; and any such moneys remaining unclaimed for a period of 5 years after confirmation of any such sale shall be paid into the Treasury of the United States and credited to the revenues of the District of Columbia. Upon confirmation of such sale by order of Court and payment of the purchase price, and upon full compliance with all of the terms of sale, the Clerk of the Court shall execute and deliver to the purchaser a deed to the property so sold, which deed shall convey to said purchaser all of the right, title, and estate of all persons whether named in such suit or not.
D.C. Code § 47-342 — DC Code / Title 47 / Chapter 3 / § 47-342
§ 47-342. Mayor to invest or deposit certain funds.
Status: repealed

Repealed.
D.C. Code § 47-401 — DC Code / Title 47 / Chapter 4 / § 47-401
§ 47-401. Required bond for Collector of Taxes.
Status: in_force

The Collector of Taxes before entering upon his duties shall execute a bond in the sum of $100,000, with sufficient surety or sureties, to be approved by the Mayor of the District of Columbia conditioned for the faithful performance of the duties of his office.
D.C. Code § 47-1812.09 — DC Code / Title 47 / Chapter 18 / § 47-1812.09
§ 47-1812.09. Lien liability.
Status: repealed

Repealed.
D.C. Code § 47-2853.42 — DC Code / Title 47 / Chapter 28 / § 47-2853.42
§ 47-2853.42. Eligibility requirements.
Status: in_force

An applicant for licensure as a certified public accountant shall establish to the satisfaction of the Board of Accountancy that the applicant:
(1) [Repealed].
(2) [Repealed].
(3) Has passed an examination in accounting and auditing and such related subjects as the Board shall determine to be appropriate;
(4) (A) Holds a baccalaureate degree with a concentration in accounting conferred by a college or university recognized by the Board or holds that which the Board determines to be substantially the equivalent thereof; or
  (B) Holds a baccalaureate degree acceptable to the Board supplemented with the equivalent of an accounting concentration including related courses in other areas of business administration; and
  (C) For applicants receiving a baccalaureate degree after January 1, 2000, in addition to meeting the requirements of either subparagraphs (A) or (B) of this paragraph, possesses 150 semester hours of college education; and
(5) Meets any other requirements established by rule to ensure that the applicant has the proper training, experience, and qualifications to practice as a certified public accountant.
D.C. Code § 47-4433 — DC Code / Title 47 / Chapter 44 / § 47-4433
§ 47-4433. Notice and protest.
Status: in_force

(a) If the refund offset concerns (1) the existence or amount of an arrearage for court-ordered child support, a default under a federal student loan program, or the overpayment of unemployment compensation benefits under § 47-4431(c) , or (2) the division of a joint refund under § 47-4432 , the taxpayer shall have the right to contest the proposed referral for offset of the tax refund, the offset of the tax refund, or the apportionment of the tax refund. Before a refund offset is disbursed, the Mayor shall notify the taxpayer in writing that he or she may file a protest with the Office of Administrative Hearings to challenge the proposed refund offset within 30 days of service of the notice.
(b) Any notice of refund offset described in subsection (a) of this section shall be governed by the procedures set forth in § 47-4312 for assessments of deficiencies.
(c) The Office of Administrative Hearings shall refuse to consider a protest if:
  (1) The protest solely concerns an issue which has been previously decided and no new facts or evidence have been provided; or
  (2) The protest is not filed within the period set forth in the notice.
D.C. Code § 47-3002 — DC Code / Title 47 / Chapter 30 / § 47-3002
§ 47-3002. Bond.
Status: repealed

Repealed.
D.C. Code § 47-310 — DC Code / Title 47 / Chapter 3 / § 47-310
§ 47-310. Master capital projects.
Status: in_force

(a) For any master capital project that is included in an approved budget and financial plan and is owned and implemented by the same agency that owns and implements all the sub-projects within it, an agency director may submit requests to the Office of Budget and Planning ("OBP") of the Office of the Chief Financial Officer to:
  (1) Reallocate funds from the master capital project to a sub-project;
  (2) Reallocate funds from a sub-project to the master capital project; or
  (3) Reallocate funds from one sub-project to another sub-project;
(b) Upon receiving a request under subsection (a) of this section, OBP shall reallocate the funds as requested, unless OBP determines that the funds are not available for reallocation.
(c) After funds are reallocated pursuant to subsections (a) and (b) of this section, the agency director described in subsection (a) of this section may obligate and expend the reallocated funds.
(d) (1) An agency director described in subsection (a) of this section also may submit requests to OBP to reallocate to a master capital project any available fund balances from a related capital project, in order to align the related capital project with the master capital project.
  (2) For the purposes of this subsection, the term "related capital project" means a capital project that:
    (A) Was created before the master capital project was created;
    (B) Is associated with the master capital project based on the description of the master project and the description of the capital project; and
    (C) Has current fund balances for which there are no out-year appropriations.".
(e) Subchapter IV of this chapter shall not apply to reallocations made pursuant to this section.
D.C. Code § 47-4471 — DC Code / Title 47 / Chapter 44 / § 47-4471
§ 47-4471. Distraint.
Status: in_force

(a) If a person determined to be liable to the District of Columbia for a tax neglects or refuses to pay the tax within 10 days after notice and demand, the Mayor may collect the tax, with interest and penalties thereon (and an amount sufficient to cover the expenses of the levy), by levy upon all property (including rights to property) of the person or on which there is a lien provided in this chapter for the payment of the tax. Levy shall be made upon the accrued salary or wages of an officer, employee, or elected official of the District of Columbia, or an agency or instrumentality of the District of Columbia, by serving a notice of levy on the employer of the officer, employee, or elected official. If the Mayor finds that the collection of the tax is in jeopardy under § 47-4451 , notice and demand for immediate payment of the tax may be made by the Mayor and, upon failure or refusal to pay the tax, the tax may be collected by levy without regard to the 10-day period provided in this section.
(b) For the purposes of this subchapter, the term “levy” includes the exercise of the power of distraint and seizure by any means. Except as otherwise provided in subsection (e) of this section, a levy shall extend only to property possessed and obligations existing at the time of the levy. If the Mayor levies upon property, the Mayor may seize and sell the property.
(c) If property levied upon under subsection (a) of this section is not sufficient to satisfy the amount due to the District of Columbia, the Mayor may levy upon any other property of the person until the amount due, together with all expenses, is fully paid.
(d) (1) Levy shall be made under subsection (a) of this section upon the salary, wages, or other property of a person with respect to an unpaid tax only after the Mayor has notified the person in writing of his intention to make the levy.
  (2) The notice required under paragraph (1) of this subsection shall be:
    (A) Given in person;
    (B) Left at the dwelling or usual place of business of the person with some person of suitable age and discretion residing or working therein; or
    (C) Sent by mail to the person’s last known address.
  (3) Paragraph (1) of this subsection shall not apply to a levy if the Mayor finds in accordance with subsection (a) of this section that the collection of tax is in jeopardy.
  (4) Paragraph (1) of this subsection shall not apply to a levy against an account maintained at a third-party financial institution.
(e) The effect of a levy on salary or wages payable to, or received by, a taxpayer shall be continuous from the date the levy is first made until the levy is released.
D.C. Code § 47-2853.198 — DC Code / Title 47 / Chapter 28 / § 47-2853.198
§ 47-2853.198. Acts not required to be disclosed.
Status: in_force

Notwithstanding the possibility that a fact may have a psychological impact on a purchaser, lessee, or sublessee, it shall not be a material fact that must be disclosed in a real estate transaction, nor shall it be the basis for a cause of action against an owner of real property, a real estate broker, a real estate salesperson, a property manager, a lessee, or sublessee, that the following information was not disclosed to the purchaser, lessee, or sublessee:
(1) An occupant of real property, at any time, was infected or was or is suspected to have been infected with a human immune deficiency virus;
(2) An occupant of real property, at any time, has been diagnosed, was infected, or was suspected to have been diagnosed as having acquired immune deficiency syndrome or any other disease that has been determined by medical evidence to be highly unlikely to be transmitted through occupancy of property alone; or
(3) The property, at any time, has been or was suspected to have been the site of a suicide, homicide, or other felony.
D.C. Code § 47-4311 — DC Code / Title 47 / Chapter 43 / § 47-4311
§ 47-4311. Requirement to maintain books and records.
Status: in_force

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.
D.C. Code § 47-1336 — DC Code / Title 47 / Chapter 13A / § 47-1336
§ 47-1336. Energy efficiency loan foreclosure.
Status: in_force

(a) A special assessment pursuant to an energy efficiency loan agreement under subchapter IX of Chapter 8 of Title 47 , shall be deemed an additional real property tax, and shall be deemed a tax under § 47-1330(2) . The special assessment shall be collectible under this chapter notwithstanding any provision of law to the contrary granting a tax exemption, and the real property formerly described under § 47-895.31(8) shall revert to its description under § 47- 802(1) for purposes of collection under this chapter.
(b) (1) When delinquent on October 1 and for 6 months or more, the Chief Financial Officer may sell for one dollar or without any consideration, at the Chief Financial Officer’s discretion, the real property subject to the special assessment under subchapter IX of Chapter 8 of Title 47 , to the applicable energy efficiency lender or servicer of the Energy Efficient Loan, or to a third party and under terms and conditions as the Chief Financial Officer may determine, notwithstanding any other provision of this chapter to the contrary.
  (2) The sale shall not be subject to the provisions of § 47-1353 or [ Chapter 3A of Title 2 , § 2-351.01 et seq.]. Additionally, the sale shall not be subject to the notice requirements of §§ 47-1341 , 47-1342 , and 47-1353.01 or the costs set forth in § 47-1342(c) .
  (3) Only interest at the rate set forth in § 47-811(c) shall accrue on any delinquent Special Assessment, notwithstanding any other provision in this chapter.
(c) (1) The sale of the real property shall be evidenced by a sealed certificate of the Chief Financial Officer or the Chief Financial Officer’s duly authorized representative.
  (2) The sealed certificate shall be deemed a certificate of sale.
  (3) The certificate of sale shall be recorded in the Office of the Recorder of Deeds by the transferee.
  (4) Evidence of subsequent assignments or notice of succession in interest shall also be recorded in the Office of the Recorder of Deeds by the assignee or successor in interest, and the assignee or successor in interest shall also notify the Chief Financial Officer of the subsequent assignment or succession, including the assignee or successor’s legal name, contact information, and other information that the Chief Financial Officer may require.
  (5) The holder of a sealed certificate shall have filed a business tax registration with the Office of Tax and Revenue.
(d) The transferee of a sealed certificate and an assignee or successor in interest of the transferee shall have and possess the same rights, powers, lien status, and priority of payment at law or in equity as the District would have possessed if the real property had not been sold. Subject to the foregoing, the transferee or assignee shall have the same rights to enforce all tax liens as the District, including the right to foreclose upon the tax lien and cause the issuance of a deed in fee simple absolute by the Superior Court of the District of Columbia.
(e) (1) Notwithstanding a provision of this chapter to the contrary, provisions in this section excepted, a complaint for foreclosure of the right of redemption may be filed by the transferee and an assignee or successor in interest pursuant to § 47-1370 at any time.
  (2) The transferee, or an assignee or successor in interest of the transferee, shall provide notice via both certified mail and first class mail to the property’s record owner at the mailing address provided in § 47-895.33(b-1) at least 60 days before a complaint for foreclosure of the right of redemption is filed. The notice shall state at a minimum that:
    (A) A foreclosure action shall be commenced in no sooner than 60 days of the date of the notice;
    (B) To avoid the lawsuit the outstanding liens shall be paid to the District and in what amount;
    (C) If the owner does not redeem the property the owner may lose title to the property;
    (D) Once the complaint is filed, expenses under § 47-1377 shall be owed; and
    (E) The real property described under § 47-895.31(8) and billed as such (with account number) for purposes of Subchapter IX of Chapter 8 of this title and the correlating description under § 47-802(1) (with square, suffix, and lot numbers, or parcel and lot numbers, as applicable) is under which the complaint shall be filed.
  (3) Notwithstanding any other provision of this chapter, no expenses shall be owed to redeem the property before the complaint is filed under this section. Once the complaint is filed and the owner has not redeemed the property, expenses allowable under § 47-1377 shall become owed in order to redeem.
(f) In a cause of action in respect of a sealed certificate, the production of an instrument executed by the Chief Financial Officer or the Chief Financial Officer’s duly authorized representative shall be presumptive evidence that the real property proposed to be sold by the instrument was subject to a valid and enforceable tax lien and it was duly sold to the transferee.
D.C. Code § 47-1244 — DC Code / Title 47 / Chapter 12B / § 47-1244
§ 47-1244. Assessment on intermediate care facilities for the mentally retarded.
Status: repealed

Repealed.
D.C. Code § 47-857.12 — DC Code / Title 47 / Chapter 8 / § 47-857.12
§ 47-857.12. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Requirements for tax abatement.
Status: in_force

(a) Subject to approval by the Mayor under § 47-857.13 and subject to the caps established by § 47-857.15 , a qualified nonprofit organization that purchases office space in an Eligible Nonprofit Zone shall be eligible for an abatement on its real property taxes in the amount of $8 per square foot, subject to subsection (c) of this section, for a period of 10 years, if:
  (1) The qualified nonprofit organization purchases, after the effective date of this section, a minimum of 5,000 square feet of office space in the Eligible Nonprofit Zone;
  (2) The qualified nonprofit organization occupies at least 75% of the office space purchased by the organization in the Eligible Nonprofit Zone and uses that space for the organization’s stated mission;
  (3) The qualified nonprofit organization purchases the office space at the market rate, as determined by the Mayor;
  (4) The qualified nonprofit organization is not receiving any other real property tax abatement for the office space; and
  (5) The office space is occupied by the qualified nonprofit organization on or before September 30, 2013, if the office space is in the Capitol Riverfront Nonprofit Zone, Mount Vernon Nonprofit Zone, or NoMa Nonprofit Zone, or on or before September 30, 2016, if the office space is in the Anacostia Nonprofit Zone, a Designated Nonprofit Zone, or Minnesota-Benning Nonprofit Zone.
(b) Subject to approval by the Mayor under § 47-857.13 , and subject to the caps established by § 47-857.15 , if a qualified nonprofit organization leases office space in an Eligible Nonprofit Zone, the owner of the office space shall be eligible for an abatement on its real property taxes in the amount of $8 per square foot, subject to subsection (c) of this section, for a period of 10 years, if:
  (1) The qualified nonprofit organization leases, after the effective date of this section [September 24, 2010], a minimum of 5,000 square feet of office space;
  (2) The qualified nonprofit organization occupies at least 75% of the leased office space and uses that space for the organization’s stated mission;
  (3) The qualified nonprofit organization leases the office space at the market rate, as determined by the Mayor;
  (4) The qualified nonprofit organization leases the office space at a rate that is net of real estate taxes;
  (5) The owner of the office space leased by the qualified nonprofit organization is not receiving any other real property tax abatement for the office space; and
  (6) The office space is occupied by the qualified nonprofit organization on or before September 30, 2013, if the office space is in the Capitol Riverfront Nonprofit Zone, Mount Vernon Nonprofit Zone, or NoMa Nonprofit Zone, or on or before September 30, 2016, if the office space is in the Anacostia Nonprofit Zone, a Designated Nonprofit Zone, or Minnesota-Benning Nonprofit Zone.
(c) (1) The amount of the annual real property tax abatement provided to a qualified nonprofit organization or owner of office space under this section shall not exceed the real property tax liability for the office space that is receiving the abatement.
  (2) A qualified nonprofit organization or owner of office space shall not be eligible to receive a real property tax abatement under §§ 47-857.11 through 47-857.16 for more than 100,000 square feet of office space.
D.C. Code § 47-2853.201 — DC Code / Title 47 / Chapter 28 / § 47-2853.201
§ 47-2853.201. Scope of practice for refrigeration and air conditioning mechanics.
Status: in_force

For the purposes of this part, the term “refrigeration and air conditioning mechanic” means a person who designs, installs, maintains or alters mechanical systems for refrigeration or air conditioning of any public or private building or vehicle.
D.C. Code § 47-4221 — DC Code / Title 47 / Chapter 42 / § 47-4221
§ 47-4221. Waiver of penalty — reasonable cause.
Status: in_force

(a) A penalty shall not be imposed with respect to a portion of an underpayment if the taxpayer shows that there was reasonable cause for the underpayment and that the taxpayer acted in good faith.
(b) Relief for reasonable cause is available for the following penalties:
  (1) Accuracy-related penalty under § 47-4211 ;
  (2) Failure to pay penalty under § 47-4213 ;
  (3) Failure to file penalty under § 47-4213 ;
  (4) Return preparer penalties under § 47-4217 ;
  (5) Personal liability for failure to collect or pay tax under § 47-4491 ; and
  (6) Failure to record timely a deed under § 47-1433 .
(c) Reasonable cause generally exists if, based on all the facts and circumstances, the taxpayer exercises ordinary business care and prudence in determining his or her tax obligations, but was unable to comply with a prescribed duty within the prescribed time. Ordinary business care and prudence includes making provision for business obligations to be met when reasonably foreseeable events occur.
D.C. Code § 47-4502 — DC Code / Title 47 / Chapter 45 / § 47-4502
§ 47-4502. Program established.
Status: in_force

There is established the District of Columbia College Savings Program, which authorizes the creation of college savings accounts to enable residents of the District of Columbia to benefit from the tax incentives provided for qualified tuition programs under the Internal Revenue Code. The Program shall be established as a trust and designated as the District of Columbia College Savings Program Trust. The District of Columbia College Savings Program Trust shall constitute an instrumentality of the District of Columbia. The Chief Financial Officer, or his or her designee, upon lawful delegation, shall serve as the Trustee of the District of Columbia College Savings Program Trust. The Trust shall continue in existence as long as it holds any deposits, payments, contributions, or other funds or has any obligations and until its existence is terminated by law. The Trust shall receive and hold all payments, deposits, and contributions intended for the Trust, gifts, bequests, endowments, federal and local grants, and any other funds from any public or private source, and all earnings thereon, until disbursed in accordance with this chapter. All amounts or funds deposited and held in the Trust shall constitute assets of the Trust and shall not be commingled with or revert to the general, special, emergency, or temporary funds of the District of Columbia at the end of any fiscal year or at any other time.
D.C. Code § 47-2323 — DC Code / Title 47 / Chapter 23 / § 47-2323
§ 47-2323. Assessments for street paving — Generally.
Status: in_force

Assessments in accordance with existing law shall be made for paving and repaving roadways, where such roadways are paved or repaved, with funds derived from the collection of the tax on motor vehicle fuels.
D.C. Code § 47-2210 — DC Code / Title 47 / Chapter 22 / § 47-2210
§ 47-2210. Returns and payment of tax.
Status: in_force

The provisions of §§ 47-2015 , 47-2016 , 47-2017 , and 47-2018 are hereby incorporated in and made applicable to this chapter. Every vendor, and every vendor or retailer not engaging in business in the District who is expressly authorized to pay the tax, shall file returns and pay the tax in accordance with the provisions of such sections applicable to the filing of returns and the payment of the tax and as shall be prescribed by regulation.
D.C. Code § 47-1808.10 — DC Code / Title 47 / Chapter 18 / § 47-1808.10
§ 47-1808.10. Tax on unincorporated business — Credits — Alternative fuel infrastructure credit.
Status: in_force

(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed on an eligible applicant by § 47-1808.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the purchase and installation of alternative fuel storage and dispensing or charging equipment on a qualified alternative fuel vehicle refueling property, not to exceed $10,000 per qualified alternative fuel vehicle refueling property or per vehicle-charging station.
(b) The equipment and labor costs for which a tax credit may be claimed under this section shall not include costs associated with the:
  (1) Purchase of land, or access to land, to be used as a qualified alternative fuel vehicle refueling property;
  (2) Purchase of an existing qualified alternative fuel vehicle refueling property; or
  (3) Construction or purchase of any structure.
(c) The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1808.03 for that year.
(d) If the amount of the tax credit permitted under this section exceeds the tax otherwise due under § 47-1808.03 , the amount of the credit not used may be carried forward for up to 2 tax years. The credit shall not be refundable.
(e) If the alternative fuel storage and dispensing equipment or charging equipment on a qualified alternative fuel vehicle refueling property is no longer used to dispense or sell alternative fuel to the public, any unused tax credit shall be forfeited and the taxpayer may not claim a tax credit for the portion of the tax year after the date on which the alternative fuel storage and dispensing equipment was no longer used to dispense or sell alternative fuel to the public.
(f) For the purposes of this section, the term:
  (1) “Alternative fuel” shall have the same meaning as provided in § 47-1806.12(f)(1) .
  (2) “Eligible applicant” means an unincorporated business that is the owner or lessee of a qualified alternative fuel vehicle refueling property.
  (3) “Qualified alternative fuel vehicle refueling property” shall have the same meaning as provided in § 47-1806.12(f)(3) .
D.C. Code § 47-2885.16 — DC Code / Title 47 / Chapter 28 / § 47-2885.16
§ 47-2885.16. Inspections.
Status: in_force

(a) Persons designated by the Mayor shall be permitted, after presenting proper identification, to enter at reasonable times any pharmacy or drug outlet for the purpose of making inspections to determine compliance with this part or with other laws or regulations applicable to the practice of pharmacy. Persons designated by the Mayor shall be pharmacists for the purpose of making inspections to determine compliance with those sections of this part and other applicable laws and regulations regarding the practice of pharmacy as defined within this part.
(b) This inspection may include, but shall not be limited to, the examination of the pharmacy’s records, including prescriptions, and the obtaining of information and samples pertaining to drugs on hand or dispensed.
D.C. Code § 47-1806.08e — DC Code / Title 47 / Chapter 18 / § 47-1806.08e
§ 47-1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations.
Status: repealed

Repealed.
D.C. Code § 47-4304 — DC Code / Title 47 / Chapter 43 / § 47-4304
§ 47-4304. Limitations on credit or refund.
Status: in_force

(a) A credit or refund of an overpayment of a tax imposed by this title shall not be allowed unless the taxpayer files a claim within the later of 3 years from the due date of the return or 3 years from the date that the tax was paid.
(b) If, before the expiration of the period of limitation prescribed in subsection (a) of this section, both the Mayor and the taxpayer have consented in writing, the period of limitation may be extended. The period may be extended further by subsequent agreement in writing made before the expiration of the extended period.
(c) If the amount of taxable income for a taxable year (or portion of a taxable year) of a taxpayer as reported by the taxpayer, or his duly authorized agent, to the United States Department of the Treasury for federal income tax purposes is changed or corrected by the Commissioner of Internal Revenue, by a court of the United States, or by a court of the District of Columbia, or if the amount of taxable income for a taxable year (or portion of a taxable year) of a taxpayer as reported by the taxpayer, or his duly authorized agent, to the District of Columbia for District of Columbia income or franchise tax purposes is changed or corrected by a court of the United States or the District of Columbia, a claim for credit or refund shall not be allowed unless the taxpayer files a claim for refund or credit with respect to the correction or change in the amount of taxable income within 180 days after the date that the change or correction is made or ordered.
(d) (1) In the case of an individual, the running of the period of limitation specified in subsection (a) of this section shall be suspended during any period that the individual is financially disabled.
  (2) For purposes of paragraph (1) of this subsection, an individual is “financially disabled” if the individual’s ability to receive and evaluate information effectively or to communicate decisions is impaired to such an extent that he or she lacks the capacity to manage some or all of his or her financial resources. An individual shall not be treated as financially disabled during any period that the individual’s spouse, domestic partner, or another person may act on behalf of the individual in financial matters.
(e) Notwithstanding subsection (a) of this section, there shall be no period of limitations if the taxpayer filed an application for a real property tax exemption on or before the date of recordation of the deed and paid the recordation tax.
(f) For the purposes of this section, the term “domestic partner” shall have the same meaning as provided in § 32-701(3) .
D.C. Code § 47-820.01 — DC Code / Title 47 / Chapter 8 / § 47-820.01
§ 47-820.01. Assessments — Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules.
Status: in_force

(a) Except as otherwise provided by subsection (b) of this section, the assessed value of improved residential real property owned by a cooperative housing association, for the tax year beginning July 1, 1990, and for each subsequent tax year, shall be:
  (1) (A) The aggregate estimated market value of the proprietary leases, stock, or other interests in the cooperative housing association as of January 1 preceding the date of assessment;
    (B) If the Mayor lacks sufficient information upon which to arrive at the aggregate estimated market value of the proprietary leases, stock, or other cooperative interests in the real property, then an amount equal to the estimated market value of the real property assessed as if it were a condominium determined by use of the comparable sales approach, multiplied by 70%; or
    (C) In the case of limited-equity cooperatives, the lesser of the assessed value determined under subparagraph (A) of this paragraph, subparagraph (B) of this paragraph, or the annual amount residents are paying in carrying charges, excluding carrying charge subsidies, divided by an appropriate capitalization rate as determined by the Office of Tax and Revenue; provided, that if a property ceases to be a limited-equity cooperative, it shall be assessed under subparagraph (A) or subparagraph (B) of this paragraph.
  (2) Minus the value of all non-real property assets owned by the cooperative housing association; and
  (3) Multiplied by 65%.
(b) The assessed value of any improved residential real property owned by a cooperative housing association determined pursuant to subsection (a) of this section may be adjusted to take into account any or all of the following factors, as appropriate and to the extent the factors were not taken into account in determining the assessed value of the real property pursuant to subsection (a) of this section:
  (1) Substantive defects in the property, especially as they affect the common elements, which have not been repaired or which may not be economically correctable;
  (2) The existence of bona fide lifetime or long-term leases to elderly or low income tenants;
  (3) Any other unusual factor including, but not limited to, facts showing that the assumed 1-year sell-out period is an unreasonably low estimate; and
  (4) Special factors related to limited equity cooperatives.
(c) The adjustment required by subsection (a)(3) of this section is based on the following factors common to all sales of improved residential real property owned by cooperative housing associations and uses 1 year as the period of time necessary for the purchaser of the real property to sell out the proprietary leases, stock, or other cooperative interests in the real property:
  (1) A discount of the ultimate receipts to present value;
  (2) Interest expenses during the 1-year sell-out period;
  (3) Taxes during the 1-year sell-out period;
  (4) Other operating expenses during the 1-year sell-out period including carrying charges, maintenance, and utilities;
  (5) Marketing expenses;
  (6) Other costs incurred in connection with acquisition of the real property and the reselling of the proprietary leases, stock, or other cooperative interests in the real property including financing points, project appraisal fees, surveys, and legal costs;
  (7) Profit; and
  (8) No further adjustment for any of these factors shall be allowed except as provided in subsection (b)(3) of this section.
(d) (1) The Mayor may require a cooperative housing association to make a one-time submission of, and to provide an annual update to report any changes to, the following information in regard to real property owned by the cooperative housing association:
    (A) The type of cooperative;
    (B) The unit mix in the cooperative;
    (C) The number of balconies or terraces;
    (D) The total number of parking spaces, including whether they are interior or exterior;
    (E) For each unit in the cooperative:
      (i) The number of shares or percentage interest attributable to the unit;
      (ii) The floor location;
      (iii) The unit exposure;
      (iv) The square footage, if known;
      (v) The number of rooms, excluding kitchens and bathrooms;
      (vi) The number of bathrooms;
      (vii) Any parking space, whether interior or exterior, and whether it is included in the purchase price; and
      (viii) The most recent date on which the shares attributable to the unit transferred;
    (F) The square footage of the common areas, if known;
    (G) In regard to any existing cooperative blanket mortgage:
      (i) The original amount of the blanket mortgage;
      (ii) The interest rate; and
      (iii) The maturity date; and
    (H) The total number of shares or percentage interest purchased and held by the cooperative housing association.
  (2) If the cooperative housing association fails to submit the information within the time and in the form prescribed, there shall be added to the real property tax levied upon the property in question, for the next ensuing tax year, the amount of 10% of the tax, except that when the information is provided after the time prescribed and it is shown that the failure to provide it was due to reasonable cause, no addition shall be made to the tax.
  (3) All information submitted by a cooperative housing association owner to the Mayor pursuant to this subsection shall be accorded the same confidentiality as that applied to District of Columbia income tax returns under § 47-1805.04 , and any violation of confidentiality shall be punishable as provided in § 47-1805.04(e) .
(e) The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2 , issue proposed rules to implement the provisions of this section. The proposed rules shall be submitted to the Council for approval, in whole or in part, by resolution.
D.C. Code § 47-1433 — DC Code / Title 47 / Chapter 14 / § 47-1433
§ 47-1433. Violations.
Status: in_force

(a) Where a dealer fails to record, as required by § 47-1431 , and such failure is due to negligence, there shall be imposed on said dealer, a penalty of $25 for each month or portion thereof that such failure continues, not to exceed $250.
(b) Repealed.
(c) If a person fails to record the deed or other document, as required by § 47-1431 , there shall be imposed on the person an additional penalty in the amount of $250. The penalty provided herein shall not be imposed if the deed or other document is a security instrument. The Mayor may waive the penalty in accordance with § 47-4221 .
(d) Repealed.
(e) The penalty fees provided under this section shall be collected at the same time and in the same manner and as a part of the deed recordation tax. If the transaction is exempt from the deed recordation tax, then the Mayor shall collect the fees in a manner prescribed by the Mayor.
(f) If the Mayor determines that a person has failed to record or has failed to pay any fee as required by this chapter, the procedures set forth in § 42-1108 [repealed] shall apply.
(g) Nothing in this chapter shall authorize the imposition of a penalty for the failure to record a deed or any instrument that conveys legal title to real property, if failure to record is due solely to the refusal of the Recorder of Deeds to record the deed or other instrument based on the existence of a lien against the property for unpaid water, sanitary sewer, or meter service charges.