D.C. Code § 47-338 — DC Code / Title 47 / Chapter 3 / § 47-338
§ 47-338. Duties of the Committee.
Status: in_force

(a) The Committee shall review the size and condition of the District general obligation bonds and capital lease financings on a continuing basis.
(b) On or before August 1 of each year, the Committee shall submit to the Mayor and the Council the Committee’s estimate of the total amount of new District general obligation bonds and capital lease financings that prudently may be authorized for the next fiscal year.
(c) In making the estimate the Committee shall consider the following:
  (1) The amount of District general obligation bonds and capital lease financings that, during the next fiscal year:
    (A) Will be outstanding; and
    (B) Will be authorized but unissued;
  (2) The capital budget;
  (3) The multiyear capital improvements plan;
  (4) Projections of debt service and capital lease payment requirements during the next 6 years;
  (5) The criteria used by bond rating agencies to judge the quality of issues of District bonds; and
  (6) Any other factor that is relevant to the ability of the District to meet its projected debt service and capital lease financings.
(d) The estimate of the Committee is advisory and does not bind the Council or the Mayor.
(e) The Committee may review the capital needs of the District on a continuing basis.
(f) On or before October 1 of each year, the Committee may submit to the Mayor and the Council the Committee’s recommended allocation for the following budget year of financing determined under this section for the following capital projects:
  (1) Mass Transit Facilities and Equipment;
  (2) Public School and Public Education Facilities and Equipment;
  (3) Governmental and Public Works Facilities and Equipment;
  (4) Administrative Services Facilities and Equipment;
  (5) Transportation and Public Works Facilities and Equipment;
  (6) Public and Assisted Housing Facilities and Equipment;
  (7) Correctional and Public Safety Facilities and Equipment; and
  (8) All other capital projects.
(g) In recommending the allocation, the Committee shall consider the following:
  (1) A multiyear capital improvements strategy;
  (2) The condition and life replacement cycle of the District’s infrastructure;
  (3) The requirements for sustained economic development;
  (4) The availability of matching federal grant funds;
  (5) The condition of and need for public and correctional facilities;
  (6) Existing contract commitments;
  (7) Commitments for regional participation; and
  (8) Comprehensive plans for other specific types of capital investment.
(h) The allocation of financing recommended by the Committee is advisory and does not bind the Mayor or the Council.
D.C. Code § 47-2884.02 — DC Code / Title 47 / Chapter 28 / § 47-2884.02
§ 47-2884.02. License required; display of sign or emblem.
Status: in_force

(a) No person shall engage in business as a pawnbroker except as authorized in this part and without first obtaining a license from the Mayor as hereinafter provided.
(b) No person, other than a licensee under this part, shall display any sign or other device in or about any business premises, or in any advertising matter, which in any manner resembles the emblem or sign commonly used by pawnbrokers nor display any sign which is calculated to deceive, nor use the word ‘pawnbroker’ in or about any business premises or in any advertising matter, nor shall any such person hold himself out to the public to be a pawnbroker either by advertising, soliciting, signs, or otherwise.
D.C. Code § 47-4314 — DC Code / Title 47 / Chapter 43 / § 47-4314
§ 47-4314. Time and place of examination.
Status: in_force

(a) The time and place of examination pursuant to § 47-4313 shall be fixed by the Mayor, or any authorized officer or employee of the Office of Tax and Revenue, and shall be reasonable under the circumstances. The time and place for an examination shall be presumed to be reasonable if it is scheduled:
  (1) During a normally scheduled work day and normal business hours of the Office of Tax and Revenue; or
  (2) Without regard to seasonal fluctuations in the businesses of particular taxpayers or their representatives.
(b) (1) The Mayor, or an authorized officer or employee of the Office of Tax and Revenue, shall determine whether an examination will be an office examination or a field examination.
  (2) (A) An office examination of an individual shall take place at the Office of Tax and Revenue.
    (B) A field examination shall take place at the location where the taxpayer’s original books, records, and source documents pertinent to the examination are maintained, which determination shall be made by the Mayor or an authorized officer or employee of the Office of Tax and Revenue. In the case of a sole proprietorship or taxpayer entity, this will usually be the taxpayer’s principal place of business.
    (C) A taxpayer shall not be subjected to unnecessary examinations or investigations.
D.C. Code § 47-1807.53 — DC Code / Title 47 / Chapter 18 / § 47-1807.53
§ 47-1807.53. Job growth tax credit eligibility.
Status: in_force

The Mayor shall approve any job growth tax credits allowed by § 47-1807.52 if, during a credit period, a project shall:
(1) Bring a net job growth of at least 10 new jobs to the District of Columbia with an average yearly wage of at least 120% of the average yearly wage of residents of the District of Columbia;
(2) Increase income tax and payroll revenue for the District of Columbia;
(3) Result in the retention of any new positions proposed by the project for at least one year; and
(4) Be approved by the Mayor only if the project would not occur but for the job growth tax credit.
D.C. Code § 47-827 — DC Code / Title 47 / Chapter 8 / § 47-827
§ 47-827. Class actions.
Status: in_force

Within 1 year after September 3, 1974, the Superior Court of the District of Columbia shall establish a method which it deems appropriate by which class action cases regarding any matter relating to real and personal property taxes may be brought before the Superior Court.
D.C. Code § 47-4636 — DC Code / Title 47 / Chapter 46 / § 47-4636
§ 47-4636. First Congregational United Church of Christ property tax abatement.
Status: in_force

(a) The real property described as Lots 833 through 835 and 7000 through 7011, Square 375, as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots in the future, known as the First Congregational United Church of Christ property and owned by the First Congregational United Church of Christ, a District of Columbia nonprofit corporation formed for the purpose of religious worship, shall be exempt from taxation under Chapter 8 of this title so long as the First Congregational United Church of Christ owns the real property, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemption were granted administratively.
(b) The transfer by First Congregational United Church of Christ of Square 375, Lots 834, 835, 837, 7003, 7006, 7007, 7008, 7009, 7010, 7011, 7014, and 7015 and any lots owned by First Congregational United Church of Christ and covered by subsection (a) of this section that are transferred solely to complete the transaction between First Congregational United Church of Christ and 733 10th & G LLC, as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots in the future, shall be exempt from the tax imposed by Chapter 9 of this title .
(c) The tax abatement pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or development assistance from any other source applicable to the First Congregational United Church of Christ.
D.C. Code § 47-1809.10 — DC Code / Title 47 / Chapter 18 / § 47-1809.10
§ 47-1809.10. Tax on estates and trusts — Employees’ trusts.
Status: in_force

(a) Exempt status. — A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall not be taxable under this chapter and, except as expressly provided in this section, no other provision of this chapter shall apply with respect to such trust or to its beneficiary if such trust meets the requirements for exemption from federal income tax under sections 401, 402, and 501(a) of the Internal Revenue Code of 1986; provided, that to the extent that the trusts have unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986, the unrelated business income shall be taxed in the same manner and to the same extent as the tax imposed by subchapter VII of this chapter , except as hereinafter in this section expressly provided.
(b) Distributions. — The amount actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under § 47-1803.02(b)(2) as if it were an annuity the consideration for which is the amount contributed by the employee.
(c) Nonexempt contributions. — Contribution to a trust made by an employer during a taxable year of the employer which ends within or with a taxable year of the trust for which the trust is not exempt under subsection (a) of this section shall be included in the gross income of an employee for the taxable year in which the contribution is made to the trust in the case of an employee whose beneficial interest in such contribution is nonforfeitable at the time the contribution is made.
D.C. Code § 47-1509 — DC Code / Title 47 / Chapter 15 / § 47-1509
§ 47-1509. Penalties.
Status: repealed

Repealed.
D.C. Code § 47-1522 — DC Code / Title 47 / Chapter 15 / § 47-1522
§ 47-1522. Levy of annual tax on personal property.
Status: in_force

(a) Each year the district shall levy a tax against every person on the tangible personal property owned or held in trust in that person’s trade or business in the District. The rate of tax shall be $3.40 for each $100 of value of the taxable personal property, in excess of $225,000 in value.
(b) Construction equipment, vehicles, trailers, tools, and any other tangible personal property brought into the District on a temporary basis and used in a trade or business shall be taxed for the period that the property was physically located in the District.
(c) Persons owning leased personal property having a taxable situs in the District shall be subject to the tax and to the filing requirement of § 47-1524(b) .
(d) Real property improvements that do not become an integral part of the realty shall be subject to the personal property tax imposed by subsection (a) of this section.
(e) Persons owning or holding in trust any tangible personal property located or having a taxable situs in the District on July 1st of the tax year that is used or available for use in a trade or business, whether or not operated for profit, shall file a return according to § 47-1524(b) .
D.C. Code § 47-345.01 — DC Code / Title 47 / Chapter 3 / § 47-345.01
§ 47-345.01. Cashing government checks of District residents required.
Status: repealed

Repealed.
D.C. Code § 47-2425 — DC Code / Title 47 / Chapter 24 / § 47-2425
§ 47-2425. General provisions.
Status: in_force

(a) For the purpose of enforcing this chapter, the Mayor may request or share information with any state or local agency, federal agency, or any agency of a state or local agency.
(b) Any person who acquires, owns, possesses, transports into, or imports into the District cigarettes or other tobacco products which are subject to this chapter shall, with respect to such cigarettes or other tobacco products, maintain and keep all records required under this chapter and District law.
(c) In addition to any other remedy provided by law, any person who suffers economic injury or commercial harm as a result of a violation of this chapter may bring an action for injunctive or other equitable relief for a violation of this chapter, actual damages, if any, sustained by reason of the violation, and, as determined by the court, interest on the damages from the date of the complaint and taxable costs. If the trier of facts finds that the violation was willful, it may increase the damages to an amount not exceeding 3 times the actual damages sustained by reason of the violation.
(d) The Mayor shall provide a copy of the Gray Market Cigarette Prohibition Act of 2000, effective April 3, 2001, ( D.C. Law 13-225 ; 48 DCR 35), to all District licensed wholesale and retail sellers of cigarettes. The Mayor should also provide translations of the act, in Spanish, Chinese, Korean, Vietnamese, and other languages as necessary, to license applicants. These translations should be prepared in collaboration with the Office on Latino Affairs and the Office on Asian and Pacific Islander Affairs.
D.C. Code § 47-4303 — DC Code / Title 47 / Chapter 43 / § 47-4303
§ 47-4303. Suspension of running of period of limitation.
Status: in_force

The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended:
(1) Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and
(2) Beginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus:
  (i) For assessment, 60 days thereafter; and
  (ii) For collection, 6 months thereafter.
D.C. Code § 47-2018 — DC Code / Title 47 / Chapter 20 / § 47-2018
§ 47-2018. Secrecy of returns; reciprocity.
Status: in_force

(a) (1) Except to any official of the District, having a right thereto in his official capacity, it shall be unlawful for any officer or employee, or any former officer or employee, of the District to divulge or make known in any manner the amount of gross proceeds or tax due or any particulars relating thereto or the computation thereof set forth or disclosed in any return required to be filed under this chapter, and neither the original nor a copy of any return desired for use in litigation in court shall be furnished where neither the District nor the United States is interested in the result of such litigation, whether or not the request is contained in an order of the court; provided, however, that nothing herein contained shall be construed to prevent the furnishing to a taxpayer a copy of his return upon the payment of a fee of $3.50.
  (2) The provisions of paragraph (1) of this subsection shall also apply to any state or local sales tax returns, copies thereof, and any other state or local sales tax information either submitted by the taxpayer or otherwise obtained. The provisions of paragraph (1) of this subsection shall not apply to any applications for exemption and their required related financial statements for persons which have been granted exemption under this chapter.
  (3) Whenever it is necessary for the District to enter into contracts for the purpose of processing, storing, transmitting, or reproducing tax returns required by this chapter, such returns may be disclosed to the contractor to the extent needed in connection with the processing, storing, transmitting, or reproducing of such tax returns. The provisions of subsections (a) and (d) of this section shall apply to all such contractors, their officers and employees, and to all such former contractors, former officers, and former employees.
(b) Nothing contained in subsection (a) of this section shall be construed to prohibit the publication of notices authorized in this chapter or the publication of statistics so classified as to prevent the identification of particular returns or reports and the items thereof, or the publication of delinquent lists showing the names of persons, vendors, or purchasers who have failed to pay the taxes imposed by this chapter within the time prescribed herein, together with any relevant information which in the opinion of the Mayor may assist in the collection of such delinquent taxes.
(c) Nothing contained in subsection (a) of this section shall be construed to prohibit the Mayor, in his discretion, from divulging or making known any information contained in any report, application, or return required under the provisions of this chapter other than such information as may be contained therein relating to the amount of gross proceeds or tax thereon or any particulars relating thereto or the computation thereof.
(d) Any violation of the provisions of subsection (a) of this section shall be punishable by a fine of not more than the amount set forth in [ § 22-3571.01 ], or imprisonment for 1 year, or both, in the discretion of the court.
(e) Notwithstanding the provisions of this section, the Mayor may permit the proper officer of the United States or of any state or territory of the United States or his authorized representative to inspect the returns filed under this chapter, or may furnish to such officer or representative a copy of any such return, provided the United States, state, or territory grants substantially similar privileges to the Mayor or his representative or to the proper officer of the District charged with the administration of this chapter.
(f) All reports, applications, and returns received by the Mayor under the provisions of this chapter shall be preserved for 3 years and thereafter until the Mayor orders them to be destroyed.
D.C. Code § 47-340.01 — DC Code / Title 47 / Chapter 3 / § 47-340.01
§ 47-340.01. Revenue bonds and other obligations.
Status: in_force

For the purpose of this subchapter, the term:
(1) “Applicant” means each person, sole proprietorship, corporation, partnership, limited partnership, joint venture, trust, firm, association, unincorporated organization, or a government or an agency or political subdivision thereof, or other legal entity, applying to receive revenue bond financing pursuant to section 490 of the Home Rule Act [ § 1-204.90 ].
(2) “Authorized delegate” means the Assistant City Administrator for Economic Development, the Deputy Mayor for Financial Management, or any officer or employee of the Executive Office of the Mayor to whom the Mayor has delegated or to whom the foregoing individuals have subdelegated any of the Mayor’s functions under this subchapter pursuant to section 422(6) of the Home Rule Act [ § 1-204.22(6) ].
(3) “Bond counsel” means a firm or firms of attorneys designated as bond counsel from time to time by the Mayor.
(4) “Bonds” means one or the several separate series of District revenue bonds, notes, and other obligations authorized to be issued pursuant to this subchapter.
(5) “Chairman” means the Chairman of the Council of the District of Columbia.
(6) “Closing documents” means all documents and agreements other than financing documents that may be necessary and appropriate to issue, sell, and deliver each applicable series of bonds and to make the loans contemplated thereby, and includes agreements, certificates, letters, opinions, forms, receipts, and other similar instruments.
(7) “Council” means the Council of the District of Columbia.
(8) “Development” means the acquisition, purchase, construction, reconstruction, improvement, renovation, rehabilitation, restoration, remodeling, repair, expansion, or extension and the equipping and the furnishing of eligible projects.
(9) “District” means the District of Columbia.
(10) “Eligible project” means the financing, refinancing, or reimbursing of costs of the development of facilities in the areas of housing, health facilities, transit and utility facilities, recreation facilities, college and university facilities, college and university student loan programs, pollution control facilities, and industrial and commercial development authorized pursuant to this subchapter.
(11) “Financing documents” means the documents other than closing documents that relate to the financing or refinancing of transactions to be effected through the issuance, sale, and delivery contemplated thereby, including any offering documents and any required supplements to those documents.
(12) “Forward authorization program” means District approval of a program to expedite the issuance, sale, and delivery of revenue bonds in one or multiple separate series pursuant to this subchapter.
(13) “Home Rule Act” means the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 774; § 1-201.01 et seq.).
(14) “Issuance costs” means all fees, costs, charges, and expenses paid or incurred in connection with the authorization, preparation, printing, issuance, sale, and delivery of each applicable series of bonds and the making of loans contemplated thereby, including, but not limited to, program fees and administrative fees charged by the District; underwriting, legal, accounting, rating agency, and other financing fees, costs, and expenses; fees paid to financial institutions and insurance companies; initial letter of credit fees, compensation to financial advisors and other persons (other than full-time employees of the District) and entities performing services on behalf of or as agents for the District; and all other fees, costs, charges, and expenses incurred in connection with the development, and implementation of the financing documents, the closing documents, and those other documents necessary or appropriate in connection with the authorization, preparation, printing, issuance, sale, marketing, and delivery of each applicable series of bonds and the making of loans contemplated thereby.
(15) “Loan” means the District’s lending of proceeds from the sale of each applicable series of bonds, including by the purchase of any mortgage, note, or other security or by the purchase, lease, or sale of any property.
(16) “Mayor” means the Mayor of the District of Columbia.
(17) “Rules of the Council” means the guidelines and standards governing Council conduct adopted by the Council.
D.C. Code § 47-1340 — DC Code / Title 47 / Chapter 13A / § 47-1340
§ 47-1340. Notice to agencies; certification of taxes due agencies; General Fund; disbursement.
Status: in_force

(a) At least 60 days before the mailing of the notices required by § 47-1341 , the Mayor shall notify all taxing agencies (other than the agency to whom the Mayor has delegated his authority under § 47-1332 ) of the Mayor’s intention to hold a tax sale and shall state the time and place of the sale. Subject to the limitation set forth in § 34-2407.02 , each of the taxing agencies shall, within 30 days after receiving the notice, submit a statement to the Mayor certifying all taxes appearing on its records then due to the District as of the date of the Mayor’s notice that have not been previously certified to the Mayor. The statement shall be in the form and medium, and shall contain the information, that the Mayor requires. In addition to the real property taxes due, the Mayor shall include in the notices required by § 47-1341 and § 47-1353.01 and in the public notice required by § 47-1342 the taxes certified to him by the taxing agencies.
(b) When a taxing agency certifies a tax to the Mayor under subsection (a) of this section for which tax a lien was filed with the Recorder of Deeds, the taxing agency shall file with the Recorder of Deeds a Notice of Converted Real Property Tax releasing the prior lien as of the date of certification. The notice shall state the name of the owner, describe the real property by taxation square, suffix, and lot number, or parcel and lot number, and specify the amount of the lien.
(c) If a taxing agency does not certify a tax that is due to the District as of the date of the Mayor’s notice under subsection (a) of this section, the tax shall not be collected through such tax sale.
(d) The Mayor shall not sell a real property for which taxes have not been certified by a taxing agency. Unpaid real property taxes, business improvement district taxes, and vault rents shall not be required to be certified.
(e) Notwithstanding any other provision of law, payments received for taxes that have been certified to the Mayor shall be credited to the General Fund of the District in the same manner as real property tax payments are credited.
(f) (1) If a taxing agency certifies taxes (for which real property is offered for sale) to the Mayor under subsection (a) of this section, and the payment of taxes to the Mayor as specified in § 47-1361(a) or by a purchaser under § 47-1382(c) has occurred for the real property, or the amount in the notices under § 47-1341 is paid before the tax sale, the taxing agency may submit an accounting to the designated agency under § 47-1332(b) in the form that the Mayor requires.
  (2) Upon receipt of the accounting and verification of the payment of taxes to the Mayor as specified in § 47-1361(a) or if payment to the Mayor is made by a purchaser under § 47-1382(c) , or the amount in the notices under § 47-1341 is paid before the tax sale, the amount of taxes collected that are not imposed under Chapter 8 of this title shall be disbursed regardless of lien priority from the General Fund for the purpose designated by, and in accordance with, the law creating the obligation for such taxes; provided, that, in the case of a sale under § 47-1353(b) , the disbursement shall be limited to the amount available after application of lien priorities to such taxes before certification.
(g) Any omission by the Mayor or any taxing agency under this section shall not adversely affect a sale or a purchaser’s interest. This section shall be construed pursuant to §§ 47-1341(b) and 47-1342(b)(2) .
(h) When a tax is certified by a taxing agency to the agency designated under § 47-1332(b) , the designated agency may charge an amount not to exceed 10% of the redemptive value of the tax, to be retained by the designated agency as compensation for the use of its resources. Charges collected under this subsection shall be deposited into the Recorder of Deeds Automation Fund under § 42-1214 .
D.C. Code § 47-423 — DC Code / Title 47 / Chapter 4 / § 47-423
§ 47-423. Authority to contract for payments.
Status: repealed

Repealed.
D.C. Code § 47-2884.14 — DC Code / Title 47 / Chapter 28 / § 47-2884.14
§ 47-2884.14. Sale of pawn or pledge—Notice.
Status: in_force

At least 30 days before selling a pawn or a pledge, the pawnbroker shall send notice of the sale to the pawner by certified mail. Certificates of mailing of the notice shall be part of the pawnbroker business records required by this part to be kept.
D.C. Code § 47-3804 — DC Code / Title 47 / Chapter 38 / § 47-3804
§ 47-3804. Rules.
Status: in_force

The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2 , issue rules to implement the provisions of this chapter.
D.C. Code § 47-340.22 — DC Code / Title 47 / Chapter 3 / § 47-340.22
§ 47-340.22. Allocation of funds.
Status: in_force

Monies credited to the Account established under § 47-340.21 shall be allocated annually to the Office of the Deputy Mayor for Planning and Economic Development in an aggregate amount that is equal to the total deposits and earnings that have accrued during the immediately preceding fiscal year. Monies remaining in the Account at the end of any fiscal year shall not revert to the General Fund, but shall remain in the Account.
D.C. Code § 47-4422 — DC Code / Title 47 / Chapter 44 / § 47-4422
§ 47-4422. Period of lien.
Status: in_force

The lien imposed by § 47-4421 shall be deemed to have arisen at the time the assessment is made, or if the tax return is not timely filed, on the due date of the tax return, and shall continue until the liability for the amount assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable; provided, that:
(1) A lien for the tax imposed by Chapter 20 of this title or § 47-1812.08 shall arise on the due date of the tax return; and
(2) A lien for the taxes imposed by Chapter 37 of this title shall arise on the date of death.
D.C. Code § 47-103 — DC Code / Title 47 / Chapter 1 / § 47-103
§ 47-103. Appointed officers to give security for intrusted moneys.
Status: in_force

All officers appointed by the President for the District, who, by virtue of the provisions of any law of Congress, are required to give security for moneys that may be intrusted to them for disbursement, shall give such security at such time and in such manner as the Secretary of the Treasury may prescribe.
D.C. Code § 47-1088 — DC Code / Title 47 / Chapter 10 / § 47-1088
§ 47-1088. Meridian Public Charter School — Harrison Campus Property; Lot 814, Square 235.
Status: in_force

(a) The real property located at 2120 13th Street, N.W., Washington, D.C., and described as Lot 814, Square 235, shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or occupied under a ground lease by Meridian Public Charter School or Meridian-Harrison QALICB, Inc.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property between Meridian Public Charter School and Meridian-Harrison QALICB, Inc., or a deed of trust with respect to the real property granted by Meridian Public Charter School or Meridian-Harrison QALICB, Inc., to a third party lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903 .
D.C. Code § 47-1349 — DC Code / Title 47 / Chapter 13A / § 47-1349
§ 47-1349. Certificate of sale — assignment.
Status: in_force

(a) A certificate of sale executed and delivered by the Mayor to the purchaser is assignable and an assignment of the certificate of sale vests in the assignee, or the legal representative of the assignee, all the right, title, and interest of the original purchaser.
(b) The assignment of the certificate of sale may be made in accordance with § 45-714(b) [ § 42-814 ] relating to the substitution of trustees.
(c) Within 30 days of the assignment, the assignee shall notify the Mayor in the manner that the Mayor shall prescribe and provide the Mayor with the assignee’s name, address, telephone number, taxpayer identification number, and such other information which the Mayor may require. If notice is not provided within 30 days of the assignment, the certificate shall be voidable at the discretion of the Mayor; provided, that after the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption, the certificate shall no longer be voidable. A certificate that is voided by the Mayor pursuant to this subsection shall be subject to the provisions of § 47-1355(b) .
(d) The assignee shall notify the Mayor of an assignment of the interest in the payment of other taxes and liabilities described in § 47-1354 .
D.C. Code § 47-102 — DC Code / Title 47 / Chapter 1 / § 47-102
§ 47-102. Total indebtedness not to be increased.
Status: in_force

There shall be no increase of the amount of the total indebtedness of the District of Columbia existing on June 11, 1878; and any officer or person who shall knowingly increase, or aid or abet in increasing, such total indebtedness, shall be deemed guilty of a high misdemeanor, and, on conviction thereof, shall be punished by imprisonment not exceeding 10 years, and by fine not more than the amount set forth in [ § 22-3571.01 ].
D.C. Code § 47-840 — DC Code / Title 47 / Chapter 8 / § 47-840
§ 47-840. Valuation of federal property — Real estate included; return to Congress.
Status: in_force

There shall be a valuation taken of all real estate belonging to the United States in the District, except the public buildings, and the grounds which have been dedicated to the public use as parks and squares, at least once in 5 years, and return thereof shall be made by the Commissioner of the District of Columbia to the President of the Senate and Speaker of the House of Representatives on the first day of the session of Congress held after such valuation shall be taken.
D.C. Code § 47-2021 — DC Code / Title 47 / Chapter 20 / § 47-2021
§ 47-2021. Appeals.
Status: in_force

(a) Any person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2019 ) may, within 6 months from the date of final determination or from the date of the denial of a claim for refund appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , 47-3306 , 47-3307 , and 47-3308 .
(b) If it is determined by the Mayor or by the Superior Court that any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid on the overpayment of tax at the rate provided for in § 47-3310(c) per annum from the date the overpayment was paid until the date of refund.
D.C. Code § 47-2403 — DC Code / Title 47 / Chapter 24 / § 47-2403
§ 47-2403. Exemptions.
Status: in_force

(a) Sale or possession of cigarettes in the District under the following circumstances shall be exempt from the tax levied and imposed by § 47-2402 :
  (1) Sales of cigarettes or other tobacco products to or by the United States or the District government, or any instrumentalities thereof; possession of cigarettes or other tobacco products lawfully purchased from such governmental entities by persons legally entitled to purchase or receive such cigarettes or other tobacco products; and transfers, without consideration, of cigarettes or other tobacco products lawfully purchased from such governmental entities by persons legally entitled to purchase or receive such cigarettes or other tobacco products to other persons legally entitled to purchase or receive such cigarettes or other tobacco products from such governmental entities;
  (2) [Repealed];
  (3) Possession of cigarettes by licensed wholesalers for sale outside of the limits of the District or for sale to other licensed wholesalers as provided for in § 47-2402(f) ; sales of cigarettes by licensed wholesalers to other licensed wholesalers as provided for in § 47-2402(f) ; and possession by authorized licensed retailers and vending machine operators of cigarettes bearing cigarette tax stamps issued by any other state or jurisdiction for sale in such other state or jurisdiction; provided, that such authorized licensed retailers and vending machine operators are licensed under the laws of such other state or jurisdiction to engage in the business of selling cigarettes therein;
  (4) Possession by a consumer of 200 or fewer cigarettes, which do not bear proper evidence of the payment of the tax levied and imposed by § 47-2402 , transported into the District by a consumer or manufactured in the District by a consumer; transfers, without consideration, of such cigarettes from 1 consumer to another consumer;
  (5) Possession of cigarettes or other tobacco products while being transported under such conditions that they are not deemed contraband under the provisions of § 47-2405 ; and
  (6) Possession of other tobacco product by licensed wholesalers for sale outside of the limits of the District or for sale to other licensed wholesalers as provided for in § 47-2402(f) , sales of other tobacco products by licensed wholesalers to other licensed wholesalers as provided for in § 47-2402(f) , and possession by authorized licensed retailers and vending machine operators of other tobacco products on which the tax rate for any other state or jurisdiction has been paid, for sale in such other state or jurisdiction; provided, that such authorized licensed retailers and vending machine operators are licensed under the laws of such other state or jurisdiction to engage in the business of selling other tobacco products therein.
(b) The burden of proof that any cigarettes or other tobacco products are exempt from taxation under this chapter shall be upon the person who sells or possesses such cigarettes or other tobacco products.
D.C. Code § 47-1532 — DC Code / Title 47 / Chapter 15 / § 47-1532
§ 47-1532. Overpayment; credit or refund; time for filing; interest.
Status: repealed

Repealed.
D.C. Code § 47-2853.26 — DC Code / Title 47 / Chapter 28 / § 47-2853.26
§ 47-2853.26. False representation of authority to practice.
Status: in_force

Unless authorized to practice an occupation or profession under this subchapter, a person shall not represent to the public by title, description of services, methods, or procedures, or otherwise that the person is authorized to practice that occupation or profession in the District.
D.C. Code § 47-1932 — DC Code / Title 47 / Chapter 19 / § 47-1932
§ 47-1932. Assessor may compound and settle tax.
Status: repealed

Repealed.
D.C. Code § 47-3805 — DC Code / Title 47 / Chapter 38 / § 47-3805
§ 47-3805. Supermarket real property tax rebate.
Status: in_force

(a) For the purposes of this section, the term “qualified supermarket” means a qualified supermarket, as defined in § 47-3801(2) , for which all of the requirements for the real property tax exemption provided by § 47-1002(23) , other than § 47-1002(23)(B)(iii) , are satisfied.
(b) Beginning October 1, 2007, if a qualified supermarket leases real property (or a portion thereof) that is subject to tax under Chapter 8 of this title , the qualified supermarket shall receive a rebate of the tax that represents the qualified supermarket’s pro rata share of the tax levied for the tax year on the real property (or portion thereof) that the qualified supermarket leases if:
  (1) The qualified supermarket is liable under the lease for its pro rata share of the tax;
  (2) An application for the rebate of the tax is made on or before December 31 of the succeeding tax year; and
  (3) The lessor paid the tax.
(c) The rebate shall be the amount of the pro rata share of the tax paid by the qualified supermarket as required by the lease.
(d) The application shall include:
  (1) A copy of the lease; and
  (2) Documentation that the tax has been paid, as required by the Mayor.
(e) If a proper application has been made, the Mayor shall rebate the tax to the qualified supermarket on or before March 1 of the succeeding tax year.
(f) Any rebates authorized under this section shall be paid from the General Fund of the District of Columbia.
D.C. Code § 47-4650 — DC Code / Title 47 / Chapter 46 / § 47-4650
§ 47-4650. International House of Pancakes Restaurant #3221 Tax Exemption Clarification.
Status: in_force

The real property described as Lot 819, in Square 5912, known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007, and ending September 7, 2009. The tax exemption pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the International House of Pancakes Restaurant located at the real property described as Lot 819, Square 5912.
D.C. Code § 47-2885.18 — DC Code / Title 47 / Chapter 28 / § 47-2885.18
§ 47-2885.18. Duties of Mayor.
Status: in_force

(a) The Mayor shall:
  (1) Administer and enforce the provisions of this part;
  (2) Repealed;
  (3) Adopt and publish such regulations as may be necessary for the implementation of this part, including, but not limited to, regulations concerning the following:
  (A)-(C) Repealed;
    (D) The establishment of various classifications of pharmacies, including, but not limited to, retail, institutional, radio, or nuclear pharmacies;
    (E)-(G) Repealed;
    (H) Establishment of minimum standards for the operation of pharmacies, including the minimum requirements for technical equipment and professional reference materials;
    (I) The safe and proper storage, and maintenance of drugs, and the disposal of drugs;
    (J) The requirements to assure that pharmacies shall be clean, in good repair, well ventilated and illuminated, and equipped with the necessary dispensing facilities, and adequate facilities for the purposes of cleansing hands, equipment and utensils, and the premises therein; such facilities may be located in areas adjacent to the pharmacy where only part of an establishment or institution is used as the pharmacy; and
    (K) The establishment of regulations covering the storage and dispensing of radiopharmaceuticals.
(b) Repealed.
D.C. Code § 47-2423 — DC Code / Title 47 / Chapter 24 / § 47-2423
§ 47-2423. Seizure and forfeiture of gray market cigarettes.
Status: in_force

Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in the District in violation of § 47-2419 shall be deemed contraband and shall be subject to seizure, forfeiture, and destruction by the Mayor under § 47-2409 . The cigarettes shall be deemed contraband whether the violation of this chapter is knowing or otherwise.
D.C. Code § 47-454 — DC Code / Title 47 / Chapter 4 / § 47-454
§ 47-454. Substantial understatement penalty.
Status: repealed

Repealed.
D.C. Code § 47-398.06 — DC Code / Title 47 / Chapter 3 / § 47-398.06
§ 47-398.06. Rule of construction regarding revenue bond requirements under Home Rule Act.
Status: in_force

Nothing in the District of Columbia Convention Center and Sports Arena Authorization Act of 1995 may be construed to affect the application of section 490 of the District of Columbia Home Rule Act [ § 1-204.90 ] to any revenue bonds, notes, or other obligations issued by the Council of the District of Columbia or by any District instrumentality to which the Council delegates its authority to issue revenue bonds, notes, or other obligations under such section.
D.C. Code § 47-1416 — DC Code / Title 47 / Chapter 14 / § 47-1416
§ 47-1416. Payment of tax.
Status: expired

[Expired].
D.C. Code § 47-2707 — DC Code / Title 47 / Chapter 27 / § 47-2707
§ 47-2707. Prosecutions.
Status: in_force

All prosecutions under this subchapter shall be in the Superior Court of the District of Columbia upon information by the Attorney General for the District of Columbia or 1 of his assistants. Any person violating any of the provisions of this subchapter shall, upon conviction thereof, be punished by a fine of not less than $10 and not more than the amount set forth in [ § 22-3571.01 ] or imprisonment of not more than 60 days or both, in the discretion of the court. Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this subchapter, or any rules or regulations issued under the authority of this subchapter, pursuant to Chapter 18 of Title 2 . Adjudication of any infraction of this subchapter shall be pursuant to Chapter 18 of Title 2 .
D.C. Code § 47-857.05 — DC Code / Title 47 / Chapter 8 / § 47-857.05
§ 47-857.05. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects downtown.
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 #1 an amount computed as follows: $1.38 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) If a project does not use concrete construction throughout the building or does not include underground parking, the per residential FAR square foot tax abatement shall be determined by the Mayor and shall be determined so that the total tax abatement is estimated to be equal to 78% of the difference between the residential real property tax imposed on the project by § 47-811 before and after development.
  (2) Ten 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.
  (3) The dwelling units occupied by low-income households shall be equivalent in size and quality to other dwelling units in the development.
  (4) The variety of the sizes of dwelling units occupied by low-income households shall be reasonably similar to the variety of sizes of dwelling units in the eligible property as a whole.
  (5) The tax abatement for an eligible real property allowed by this section shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the eligible real property.
  (6) If, during a tax year for which the tax abatement is authorized by this section, the property for which the abatement was granted contains fewer than 10 dwelling units, the abatement shall not be allowed.
(b) If, during one of the last 10 years of the 20-year period of affordability required by subsection (a)(2) of this section, 10% of the housing units are not affordable to, and occupied by, low-income households, the owner of the property shall be assessed a penalty of $10,000 per year for each unit which should be, but is not, affordable to low-income households; 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 § 47-1806.08g — DC Code / Title 47 / Chapter 18 / § 47-1806.08g
§ 47-1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date;  Mayoral certification.
Status: repealed

Repealed.
D.C. Code § 47-4621 — DC Code / Title 47 / Chapter 46 / § 47-4621
§ 47-4621. Gateway Market Center and Residences, 1240 — 1248 4th Street, N.E., Lots 5, 800, 802, and 809, and Parcels 129/9 and 129/32, Square 3587 real property tax abatement and sales tax exemption.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Gateway Market Center and Residences” means the real property located at 1240 — 1248 4th Street, N.E., more particularly described as Lots 5, 800, 802, and 809, and Parcels 129/9 and 129/32, Square 3587.
  (2) “Gateway Market Center and Residences Project” means the mixed-use development to be constructed on the Lots 5, 800, 802, and 809, and Parcels 129/9 and 129/932, Square 3587.
(b) (1) Subject to the conditions set forth in paragraph (2) of this subsection, begining [beginning] in the tax year that the developer begins development/construction on the Gateway Market Center and Residences Project, the tax imposed by Chapter 8 of this title on the Gateway Market Center and Residences for 20 consecutive years shall be as follows:
    (A) For the first 10 years, the amount of the real property tax that is required to be paid at the date of the application for the building permit for the Gateway Market Center and Residences Project or the date that the Zoning Commission approves the planned unit development application for the Gateway Market Center and Residences Project;
    (B) For the second 10 years, 10% of the annual assessment of real property taxes and an increase of 10% each year in years 11 through 20 until the annual real property taxation equals 100%.
  (2) Paragraph (1) of this subsection shall be subject to the following conditions:
    (A) The Gateway Market Center and Residences shall be owned by Sang Oh & Company, Inc., its assignees, or successors.
    (B) The Gateway Market Center and Residences shall be used to develop a mixed-use development with retail, office, and residential uses as set forth in the Land Disposition/Purchase Agreement (DC-DHCD Contract No. 2004-3) between Sang Oh & Company, Inc., and the District of Columbia, dated February 26, 2004, and as has been and as may be amended.
    (C) The residential component of the mixed-use development shall set aside 20% of the total residential units (24 units) as affordable housing for household incomes of no more than 80% of the Area Median Income in perpetuity.
    (D) The mixed-use development shall include public amenities requested by Advisory Neighborhood Commission 5B, including a 100-seat community meeting room, an office for Advisory Neighborhood Commission 5B, and a Metropolitan Police Department community work station for the Fifth District, all rent-free in perpetuity.
    (E) Gateway Market Center, LLC shall comply with its First Source and LSDBE commitments as set forth in the “Application for Economic Assistance” to the District government.
  (3) The construction and completion of Gateway Market Center and Residences will contribute to the health, education, safety, or welfare of, or the creation or preservation of jobs for, residents of the District, or to economic development of the District.
(c) (1) Sales of building materials for Gateway Market Center and Residences Project shall be exempt from the tax imposed by Chapter 20 of this title .
  (2) The amount of all taxes exempted under this subsection shall not exceed $250,000. The developer, Gateway Market Inc., shall immediately notify the Office of Tax and Revenue when such limit is attained and provide an accounting to the Office of Tax and Revenue upon its request.
  (3) The sales tax exemption certification shall be issued to Gateway Market Inc., its assignees, or successors, shall be non-transferable, and shall expire when the limit in paragraph (2) of this subsection has been attained or on December 31, 2011, whichever occurs sooner.
D.C. Code § 47-1807.14 — DC Code / Title 47 / Chapter 18 / § 47-1807.14
§ 47-1807.14. Retailer property tax relief credit.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Base year" means the calendar year beginning January 1, 2024, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of a maximum credit amount or income threshold amount shall become effective, whichever is later.
  (2) "Consumer Price Index" means the average of the Consumer Price Index for All Urban Consumers for the Washington-Arlington-Alexandria, DC-MD-VA-WV Metropolitan Statistical Area (or such successor metropolitan statistical area that includes the District), or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year.
  (3) "Cost-of-living adjustment" means an amount, for any calendar year, equal to the dollar amount set forth in this section multiplied by the difference between the Consumer Price Index for the preceding calendar year and the Consumer Price Index for the base year, divided by the Consumer Price Index for the base year.
  (4) "Income threshold amount" means:
    (A) For tax years beginning after December 31, 2017, and before January 1, 2024, $2,500,000;
    (B) For the tax year ending December 31, 2024, $3,000,000; and
    (C) For tax years beginning after December 31, 2024, $3,000,000, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $1,000, rounded down to the next multiple of $1,000).
  (5) "Maximum credit amount" means:
    (A) For tax years beginning after December 31, 2017, and before January 1, 2024, $5,000;
    (B) For the tax year ending December 31, 2024, $10,000; and
    (C) For tax years beginning after December 31, 2024, $10,000, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $100, rounded down to the next multiple of $100).
  (6) "Qualified corporation" means a corporation that:
    (A) Is engaged in the business of making sales at retail and files a sales tax return pursuant to [Chapter 20 of this title] reflecting those sales;
    (B) Has federal gross receipts or sales less than the threshold amount for the taxable year; and
    (C) Is current on all District tax filings and payments.
  (7) "Qualified retail owned location" means a building or part of a building in the District that during the taxable year is:
    (A) The primary place of the retail business of the qualified corporation;
    (B) Owned by the qualified corporation; and
    (C) Classified, in whole or in part, as Class 2 Property, as defined in § 47-813 , and has obtained a Certificate of Occupancy for commercial use.
  (8) "Qualified retail rental location" means a building or part of a building in the District that during the taxable year is:
    (A) A retail establishment as defined in § 47-2001(m) ;
    (B) The primary place of the retail business of the qualified corporation;
    (C) Leased by the qualified corporation; and
    (D) Classified, in whole or in part, as Class 2 Property, as defined in [§ 47-813] , and has obtained a Certificate of Occupancy for commercial use.
(b) For taxable years beginning after December 31, 2017, a qualified corporation may claim a credit against the tax imposed by this chapter as follows:
  (1) A tax credit equal to 10% of the total rent paid by the qualified corporation for a qualified rental retail location during the taxable year not to exceed the lesser of the total rent paid or the maximum credit amount; or
  (2) A tax credit equal to the total Class 2 real property taxes, pursuant to § 47-811 , paid by the qualified corporation for a qualified retail owned location during the taxable year not to exceed the lesser of the real property tax paid during the taxable year or the maximum credit amount.
(c) The credit claimed under this section in any one taxable year may exceed the qualified corporation's tax liability, including any minimum tax due under § 47-1807.02(b) , under this chapter for that taxable year and shall be refundable to the corporation claiming the credit.
(d) This section shall not apply if:
  (1) The qualified corporation receives any tax credits towards payment of the real property tax for the qualified rental retail location or qualified owned retail location; or
  (2) The qualified rental retail location or qualified owned retail location is exempt from real property tax.
D.C. Code § 47-3302 — DC Code / Title 47 / Chapter 33 / § 47-3302
§ 47-3302. Retirement of Judge of District of Columbia Tax Court.
Status: in_force

(a) The judge of the District of Columbia Tax Court may hereafter retire (1) after having served as a judge of such Court for a period or periods aggregating 20 years or more, whether continuously or not, (2) after having served as a judge of such Court for a period or periods aggregating 10 years or more, whether continuously or not, and having attained the age of 70 years, or (3) after having a permanent disability that prevents performance of his duties, regardless of age or length of service. Such judge may retire for disability by furnishing to the Commissioner of the District of Columbia a certificate of disability signed by the Chief Judge of the United States District Court for the District of Columbia. The judge who retires under this section shall receive annually in monthly installments, during the remainder of his life, a sum equal to such proportion of the salary received by such judge at the time of such retirement as a total of his aggregate years of service bears to the period of 30 years, the same to be paid in the same manner as the salary of such judge. In no event shall the sum received by such judge hereunder be in excess of the salary of such judge at the time of such retirement. In computing the years of service under this section, service in the Board of Tax Appeals for the District of Columbia shall be included whether or not such service be continuous.
(b) The term “retire” as used in this section means and includes retirement, resignation, or failure of reappointment upon the expiration of the term of office of incumbent.
D.C. Code § 47-3401.03 — DC Code / Title 47 / Chapter 34 / § 47-3401.03
§ 47-3401.03. Security for advances.
Status: in_force

(a) In general. — The Secretary shall require the District government to provide such security for any advance made under §§ 47-3401 through 47-3401.04 , as the Secretary determines to be appropriate.
(b) Authority to require specific security. — As security for any advance made under §§ 47-3401 through 47-3401.04 , the Secretary may require the District government to:
  (1) Pledge to the Secretary specific taxes and revenue of the District government, if such pledging does not cause the District government to violate existing laws or contracts; and
  (2) Establish a debt service reserve fund pledged to the Secretary.
D.C. Code § 47-4436 — DC Code / Title 47 / Chapter 44 / § 47-4436
§ 47-4436. Applicability in certain cases.
Status: in_force

(a) The provisions of this subchapter relating to the offset of tax refunds of individuals who are in arrears with court-ordered child support payments shall apply to income tax refunds issued after September 18, 1982.
(b) The provisions of this subchapter relating to the offset of tax refunds of individuals in default under the federal student loan programs shall apply to income tax refunds issued for tax years 1987 and thereafter.
(c) The provisions of this section relating to an offset of tax refunds of individuals who received overpayments of unemployment compensation shall apply to income tax refunds issued for Tax Year 1993 and subsequent years.
D.C. Code § 47-2007 — DC Code / Title 47 / Chapter 20 / § 47-2007
§ 47-2007. Action for collection of taxes.
Status: in_force

No administrative or civil action for the collection by the District of Columbia from a vendor of taxes (or penalties and interest thereon) due and payable on sales made prior to January 1, 1978, which would have been exempt sales under § 47-2005(19) if such sales had been made on or after January 1, 1978, shall be commenced after the effective date of this section. Any such administrative or civil action that was commenced on or after January 1, 1978, shall be terminated, and any taxes, penalties, and interest collected from a vendor pursuant to any such administrative or civil action commenced on or after January 1, 1978, shall be refunded in accordance with § 47-2020 , notwithstanding the limitation in such section on refunds of taxes finally determined as due under § 47-2019 ; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.
D.C. Code § 47-2853.161 — DC Code / Title 47 / Chapter 28 / § 47-2853.161
§ 47-2853.161. Scope of practice for real estate brokers.
Status: in_force

For the purposes of this part, the term “real estate broker” means any person, firm, association, partnership, or corporation (domestic or foreign) which:
(1) For a fee, commission, or other valuable consideration, lists for sale, or sells, exchanges, purchases, rents, or leases real property. A real estate broker may collect or offer to collect rent or income for the use of real estate, or negotiate a loan secured by a mortgage, deed of trust, or other encumbrance upon the transfer of real estate. A real estate broker may also engage in the business of erecting housing for sale and may sell or offer to sell that housing, or who as owner may sell or, through solicitation or advertising, offer to sell or negotiate the sale of any lot in any subdivision of land comprising 5 lots or more. This definition shall not apply to the sale of space for the advertising of real estate in any newspaper, magazine, or other publication; and
(2) May employ real estate brokers, associate real estate brokers, real estate salespersons, property managers and resident managers. The real estate broker shall be held accountable for the day-to-day job-related activities of his or her employees. These activities include, but are not limited to, property management, leasing or renting of property, listing for sale, buying or negotiating the purchase or sale, or exchanging real estate or negotiating a loan on real property.
D.C. Code § 47-2853.183 — DC Code / Title 47 / Chapter 28 / § 47-2853.183
§ 47-2853.183. Licensure of real estate organizations.
Status: in_force

No real estate broker’s license shall be issued to any firm, franchise, partnership, association, or corporation unless the Mayor finds that:
(1) The applicant is organized and exists pursuant to applicable District and federal laws;
(2) Every person member, partner, trustee, or officer who is engaged in activities defined in this subsection is licensed under this subchapter;
(3) Every employee who will render professional services holds a valid license or certificate issued by the Board; and
(4) Every branch office is managed by a licensed real estate broker.
D.C. Code § 47-336 — DC Code / Title 47 / Chapter 3 / § 47-336
§ 47-336. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Capital lease financings” means a lease in which the District is the lessee and which meets 1 or more of the following criteria:
  (A) The lease transfers ownership of the property to the lessee by the end of the lease term;
  (B) The lease allows the lessee to purchase the real property at a bargain price;
  (C) The term of the lease is 75% or more of the estimated useful economic life of the real property; or
  (D) The present value of the lease payments is 90% or more of the fair market value of the real property.
(2) “Committee” means the Capital Review and Debt Affordability Committee.
(3) “Multiyear capital improvements plan” means the multiyear capital improvements plan required by § 1-204.44 .
(4) “Special real property tax levy” means that portion of the real property tax levy required by District of Columbia general obligation bonds acts to be deposited in the debt service fund so that, when added to the funds already on deposit in the fund, the fund will be sufficient to pay the principal and interest on all outstanding general obligation bonds and additional general obligation bonds coming due in any year.
D.C. Code § 47-1034 — DC Code / Title 47 / Chapter 10 / § 47-1034
§ 47-1034. National Society of the Sons of the American Revolution.
Status: in_force

All property, real and personal, belonging to or held by the National Society of the Sons of the American Revolution in the District of Columbia, used, and occupied by that Society for its purposes, so long as the same is so owned, used, and occupied, is exempt from taxation, national and municipal.
D.C. Code § 47-858.04 — DC Code / Title 47 / Chapter 8 / § 47-858.04
§ 47-858.04. Tax abatements for homeowners in enterprise zones — Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone.
Status: in_force

(a) Subject to § 47-858.02 and subsection (b) of this section, if an eligible owner of a single family residential property in an enterprise zone substantially rehabilitates the property after the effective date of this section [April 19, 2002] and before October 1, 2007, the real property tax imposed by § 47-811 shall, for the tax year in which the substantial rehabilitation is completed, be reduced $50 for each $1,000 of expended on the substantial rehabilitation; provided:
  (1) The owner is subject to the income tax imposed by § 47-1806.03 ;
  (2) The improvements are completed after October 1, 2002;
  (3) The owner completes the substantial rehabilitation of the property for which the reduction is granted within 36 months after receiving the approval of the Mayor under § 47-858.02 ;
  (4) The reduction in the tax imposed by § 47-1806.03 shall not exceed $5,000.
(b) The amount of the reduction allowed during a tax year under this section shall not exceed 50% of the real property tax that was imposed on the real property by § 47-811 during the prior tax year. If the amount of the reduction exceeds 50% of the tax imposed during the prior tax year, the unused amount of the reduction may be carried forward for 5 tax years
(c) The Mayor may approve up to $1 million in tax credits under § 47-858.04 .
D.C. Code § 47-4803 — DC Code / Title 47 / Chapter 48 / § 47-4803
§ 47-4803. Eligibility.
Status: in_force

(a) (1) An owner of a qualified project or eligible project may be awarded a District of Columbia low-income housing tax credit with respect to that qualified project or eligible project. The amount of the credit awarded annually shall not exceed 9% of the project's qualified basis, as determined in accordance with paragraph (3) of this subsection.
  (2) Each District of Columbia low-income housing tax credit shall be awarded on a competitive basis.
  (3) The qualified basis of a project shall be determined pursuant to the standards set forth in section 42(c) of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2189; 26 U.S.C. § 42(c)).
(b) (1) If an owner of a project that was awarded or otherwise granted a District of Columbia low-income housing tax credit transfers, sells, or assigns the credit to another taxpayer, pursuant to § 47-4806 , the District of Columbia low-income housing tax credit shall not be taken, pursuant to subsection (c) of this section, against taxes imposed under this title unless the owner has filed with the Department, in a form determined by the Department, an affidavit certifying that the value received by the owner of the qualified project or eligible project was used to ensure financial feasibility of the qualified project or eligible project.
  (2) The Department shall deliver to the Chief Financial Officer and the Commissioner an annual report certifying the ongoing eligibility of a qualified project or eligible project to receive federal low-income housing tax credits.
(c) (1) The District of Columbia low-income housing tax credit may be claimed against taxes imposed under Chapter 18 of this title or § 47-2608(a)(1) .
  (2) The District of Columbia low-income housing tax credit may be claimed equally for 10 years, subtracted from the tax otherwise due for each taxable period and shall not be refundable; provided, that the credit may not be taken against any tax that is dedicated in whole or in part to the Healthy DC and Heath Care Expansion Fund established by § 31-3514.02 .
  (3) If the District of Columbia low-income housing tax credit is claimed against taxes imposed under Chapter 18 of this title , any amount of the low-income housing tax credit that exceeds the tax due for a taxable year may be carried forward to any of the 10 remaining subsequent taxable years for taxes imposed under Chapter 18 of this title . If the District of Columbia low-income housing tax credit is claimed against taxes imposed under § 47-2608(a)(1) , any amount of the credit that exceeds the tax due for a taxable year may be carried forward to any of the 10 remaining subsequent taxable years for taxes imposed under § 47-2608(a)(1) .
(d) (1) All or any portion of District of Columbia tax credits issued in accordance with the provisions of this section may be transferred, sold, assigned, or allocated to parties who are eligible pursuant to [this chapter] .
  (2) An owner shall certify to the Chief Financial Officer the amount of credit allocated to the owner. The owner shall provide to the Chief Financial Officer appropriate information so that the low-income housing tax credit can be properly allocated.
(e) If the recapture of District of Columbia low-income housing tax credits is required pursuant to § 47-4804(a) or (b), any statement submitted to the Chief Financial Officer and the Commissioner as provided in this section shall include the:
  (1) Proportion of the District of Columbia credit required to be recaptured;
  (2) Identity of each transferee, purchaser, assignee, or party to whom a credit is allocated; and
  (3) Amount of credit previously allocated to such transferee, purchaser, assignee, or party to whom a credit is allocated.
(f) (1) A District of Columbia low-income housing tax credit allowed under this section shall not be denied with respect to any qualified project or eligible project merely by reason of a right of first refusal held by the tenants, in cooperative form or otherwise, or resident management corporation of such building or by a qualified nonprofit organization, as defined in section 42 of the 1986 Internal Revenue Code, as amended and in effect for the taxable year, or government agency to purchase the eligible project after the close of the compliance period for a price which is not less than the minimum purchase price determined under paragraph (2) of this subsection.
  (2) The minimum purchase price shall be an amount equal to the sum of the principal amount of outstanding indebtedness secured by the building, other than indebtedness incurred within the 5-year period ending on the date of the sale pursuant to paragraph (1) of this subsection, and all federal and District taxes attributable to the sale.
D.C. Code § 47-1099.10 — DC Code / Title 47 / Chapter 10 / § 47-1099.10
§ 47-1099.10. Children's Hospital Research and Innovation Campus tax exemptions.
Status: in_force

(a) Only that portion of real property currently described for assessment and taxation purposes as Square 2950, Lot 808, which is to be subdivided in part into Square 2950, Lots 824 and 826, effective for tax year 2020, and the buildings located thereon ("Property"), owned by Children's National at Walter Reed, LLC, a wholly-owned subsidiary of Children's Hospital, a District of Columbia nonprofit corporation, shall remain exempt from real property taxation to the extent the Property is validly exempt as of the day before the date any lease is granted to certain business entities known as Building 52/53 NMTC Borrower, LLC, and Building 54 NMTC Borrower, LLC (controlled directly or indirectly by Children's Hospital), and for the period during which the Property is eligible to receive federal tax benefits, including New Markets Tax Credits under 26 U.S.C. § 45D, Opportunity Zone tax benefits under 26 U.S.C. § 1400Z-1, et seq. , or Historic Rehabilitation Tax Credits under 26 U.S.C. § 47; provided, that the Property shall be subject to subsection (c) of this section and §§ 47-1007 and 47-1009 . The Property shall be subject to the provisions of §§ 47-1005 , 47-1007 and 47-1009 where a sublease or lease is made to another entity (other than the certain business entities referenced in this subsection) that would not qualify for exemption under § 47-1002 if it were both the owner and user of the property.
(b) Any transfer, assignment, or other disposition of all or any portion of the Property, including an assignment of leasehold interest in the Property or a sublease of the Property, between Children's National at Walter Reed, LLC, and Children's Hospital, any business entity controlled directly or indirectly by Children's Hospital, or a security interest instrument, including a deed of trust, secured by the Property or any interest therein, shall be exempt from the tax imposed by §§ 42-1103 and 47-903 .
(c) (1) The buildings located on the Property, owned by Children's National at Walter Reed, LLC,  or any subsidiary of Children's Hospital ("Children's") shall remain exempt from real property taxation; provided, that for any contract entered into for architectural design services, construction services, or materials, including design, professional and technical services, construction management and trade work, development, renovation, and suppliers ("services and materials") needed for the development, remodel, or construction of Phase II of the Children's National Research & Innovation Campus ("Project"), Children's submits to the Department of Small and Local Business Development ("Department") for approval  a plan to set and adhere to a Project goal to spend at least 35% of its adjusted budget ("spend goal") spread out over the remaining term of the federal tax credit with small business enterprises ("SBE"), as defined in [§ 2-218.02(16)] .
  (2) The adjusted budget shall consist of costs associated with the services and materials listed in paragraph (1) of this subsection, all construction costs less qualifying expenses, including acquisition and financing related costs, those construction-related costs in areas with no SBE representation, and government fees and permit costs.
  (3) If there are insufficient SBEs to fulfill the annual spend goal set forth in paragraph (l) of this subsection, then Children's may count its spend with qualified and certified business enterprises, as defined in [§ 2-218.02(1D)] , toward its annual spend goal.
  (4) Pursuant to [§ 2-218.51] , Children's may request a waiver in writing to the Director of the Department.  The Director may approve the waiver if Children's reasonably demonstrates that there is insufficient market capacity for the goods or services that comprise the project and that the lack of capacity leaves Children's commercially incapable of achieving its subcontracting requirements at a project level.
(d) (1) The Department shall certify Children's Project spend numbers and submit certification of that spend to the Office of Tax and Revenue.
  (2) If Children's fails to meet its SBE spend goal, Children's shall remit to the District the amount it would have otherwise had to pay in real property tax on behalf of the buildings on the Property at a sum proportionate to the difference between the Project spend goal and the actual SBE expenditure or, if necessary, § 2-218.01 et seq. expenditures during the timeframe of the Project.
  (3) If Children's exceeds its SBE spend goal for any one year, the excess spend will be attributed to the subsequent year's goal.
D.C. Code § 47-3105 — DC Code / Title 47 / Chapter 31 / § 47-3105
§ 47-3105. Applications.
Status: repealed

Repealed.
D.C. Code § 47-1011 — DC Code / Title 47 / Chapter 10 / § 47-1011
§ 47-1011. Property of United States, District of Columbia, and foreign legations exempt from assessments for improvements.
Status: in_force

No property except that of the United States or the District of Columbia and property authorized as exempt from real estate taxes by the United States Department of State's Office of Foreign Missions on the basis of its use for diplomatic or consular purposes or for the official business of an international organization shall be exempt from assessments for improvements.
D.C. Code § 47-391.08 — DC Code / Title 47 / Chapter 3 / § 47-391.08
§ 47-391.08. Application of laws of District of Columbia to Authority.
Status: in_force

(a) In general. — The following laws of the District of Columbia (as in effect on April 17, 1995) shall apply to the members and activities of the Authority:
  (1) § 1-207.42 ;
  (2) §§ 2-531 through 2-536 ; and
  (3) § 1-1162.23 .
(b) No control, supervision, oversight, or review by Mayor or Council. — Neither the Mayor nor the Council may exercise any control, supervision, oversight, or review over the Authority or its activities.
(c) Authority not subject to representation by Attorney General for the District of Columbia. — In any action brought by or on behalf of the Authority, and in any action brought against the Authority, the Authority shall be represented by such counsel as it may select, but in no instance may the Authority be represented by the Attorney General for the District of Columbia.
D.C. Code § 47-1812.07 — DC Code / Title 47 / Chapter 18 / § 47-1812.07
§ 47-1812.07. Payment of tax.
Status: in_force

(a) (1) Time of payment. — Except as provided in paragraph (2) of this subsection, the total amount of tax due as shown on the taxpayer’s return is due and payable in full at the time prescribed in this subchapter for the filing of such return.
  (2) Individual income taxes. — Any amount of individual income tax due, in excess of that withheld or remitted by way of a declaration of estimated tax, is due and payable in full at the time prescribed in this chapter for filing an income tax return.
  (3) Deficiencies. — Any deficiency in any tax imposed by this chapter, determined by the Mayor under the provisions of § 47-1812.05 shall be due and payable within 10 days from the date of the assessment.
  (4) Employers. — Every employer required to deduct and withhold tax under this chapter shall make a return of, and pay to the District, the tax required to be withheld under this chapter for such periods and at such times as the Mayor may prescribe.
  (5) Jeopardy payments. — If the Mayor, in any case, has reason to believe that the collection of the tax provided for in paragraph (4) of this subsection is in jeopardy, he may require the employer to make such a return and pay such tax at any time.
  (6) Estimated tax. — The estimated tax provided for in this chapter shall be paid as follows:
    (A) If the declaration is filed on or before April 15th of the taxable year, the estimated tax shall be paid in 4 equal installments. The first installment shall be paid at the time of the filing of the declaration; the 2nd and 3rd on June 15th and September 15th, respectively, of the taxable year; and the 4th on January 15th of the succeeding taxable year;
    (B) If the declaration is filed after April 15th and not after June 15th of the taxable year and is not required by this chapter to be filed on or before April 15th of the taxable year, the estimated tax shall be paid in 3 equal installments. The first installment shall be paid at the time of the filing of the declaration; the 2nd on September 15th of the taxable year; and the 3rd on January 15th of the succeeding taxable year;
    (C) If the declaration is filed after June 15th and not after September 15th of the taxable year and is not required by this chapter to be filed on or before June 15th of the taxable year, the estimated tax shall be paid in 2 equal installments. The first installment shall be paid at the time of the filing of the declaration, and the 2nd on January 15th of the succeeding taxable year;
    (D) If the declaration is filed after September 15th of the taxable year, and is not required by this chapter to be filed on or before September 15th of the taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration; and
    (E) If the declaration is filed after the time prescribed in this chapter, including cases where extensions of time have been granted, subparagraphs (B), (C), and (D) of this paragraph shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in this chapter, and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed.
  (7) Amendment of declaration. — If any amendment of a declaration is filed, the remaining installments, if any, shall be ratably increased or decreased, as the case may be, to reflect the respective increase or decrease in the estimated tax by reason of such amendment, and if any amendment is made after September 15th of the taxable year any increase in the estimated tax by reason thereof shall be paid at the time of making such amendment.
  (8) Application to fiscal year basis. — In the application of paragraphs (4), (5), (6) and (7) of this subsection to taxpayers reporting income on a fiscal year basis, there shall be substituted for the dates specified therein, the months corresponding thereto.
(b) Extension of time. — At the request of the taxpayer the Mayor may extend the time for payment by the taxpayer of the amount determined as the tax for a period not to exceed 6 months from the date prescribed for the payment of the tax or an installment thereof; provided, however, that where the time for filing a return is extended for a period exceeding 6 months under the provisions of § 47-1805.03(b) , the Mayor may extend the time for payment of the tax, or the first installment thereof, to the same date to which he has extended the time for filing the return. In such case the amount in respect to which the extension is granted shall be paid on or before the date of the expiration of the period of the extension.
(c) Voluntary advance payment. — A tax imposed by this chapter, or any installment thereof, may be paid, at the election of the taxpayer, prior to the date prescribed for its payment.
D.C. Code § 47-2801 — DC Code / Title 47 / Chapter 28 / § 47-2801
§ 47-2801. Licenses for business or profession; application; transfer of license; signing and sealing.
Status: repealed

Repealed.
D.C. Code § 47-815 — DC Code / Title 47 / Chapter 8 / § 47-815
§ 47-815. Submission of estimated assessment roll.
Status: in_force

(a) Before September 16th of each year, the Mayor shall estimate the assessment roll and submit the estimate to the Council.
(a-1) Repealed.
(a-2) Repealed.
(a-3) Repealed.
(a-4) Repealed.
(b) Repealed.
(b-1) If the Council establishes the real property tax rates and real property special tax rates as a sum under § 47-812 , the Chief Financial Officer shall determine and publish in the District of Columbia Register before September 16th of each preceding tax year the real property special tax rates to be applied, during the tax year, to the classes of real property set forth in § 47-813 .
(c) Repealed.
(d) Repealed.
(e) Repealed.
(f) For the real property tax year beginning July 1, 1989, and ending June 30, 1990, and for each tax year thereafter, the tax liability resulting from applying the rates established in § 47-812 , to qualified real property approved pursuant to § 6-1503 :
  (1) Shall be reduced by 80% in the first tax year beginning after the date of issuance of the certificate of occupancy for the qualified real property; and
  (2) Shall be reduced by 64%, 48%, 32%, and 16% in the second, third, fourth, and fifth tax years, respectively, beginning after the issuance of the certificate of occupancy for the qualified real property.
D.C. Code § 47-1301 — DC Code / Title 47 / Chapter 13 / § 47-1301
§ 47-1301. Delinquent taxes — List; notice of sale; public auction.
Status: in_force

(a) The Assessor of the District of Columbia shall prepare a list of all taxes on real property in the District subject to taxation on which the taxes are levied and in arrears on the first day of July of each year and on the first day of October of each year beginning with tax year 1994 and each tax year thereafter. The notice of sale and the delinquent tax list shall be advertised according to regulations prescribed by the Council of the District of Columbia in not less than 2 general circulation newspapers, published in the District, once every 2 weeks or more frequently. If the taxes due, together with the penalties and costs that may have accrued thereon, shall not be paid prior to the day fixed for sale, the property will be sold, under the direction of the Mayor of the District of Columbia, at public auction at the office of the said Collector of Taxes, commencing at least 3 weeks after the first publication of said notice and continuing on each following day, Saturdays, Sundays and legal holidays excepted, until all said delinquent property is sold; a description sufficient to identify the property shall be considered a proper description.
(b) (1) Notwithstanding the provisions of subsection (a) of this section, only real property taxes delinquent as of October 1, 1993, that remain unpaid at the time of sale, shall be sold at the January 1995 real property tax sale.
  (2) Real property taxes delinquent as of October 1, 1994, that remain unpaid at the time of sale shall be sold at the real property tax sale to be held on the third Tuesday in July 1995.
  (3) Beginning calendar year 1996 and each year thereafter, the annual real property tax sale shall be held on the third Tuesday in July.
D.C. Code § 47-2851.07 — DC Code / Title 47 / Chapter 28 / § 47-2851.07
§ 47-2851.07. Issuance of licenses.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on August 13, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
(a) A person applying for a basic business license shall submit, in a form published by the Department, proof of the following:
  (1) Entity filing as required by the Business Organizations Code, Title 29 ;
  (2) Tax registration as required by Chapter 18 ;
  (3) Certificate of occupancy as required by Title 11 of the District of Columbia Municipal Regulations;
  (4) That the applicant does not owe the District more than $1,000 in outstanding taxes, fines, penalties or interest pursuant to § 47-2862 ;
  (5) Workers' Compensation insurance coverage or an exemption to the coverage; and
  (6) Any other information or documentation considered necessary by the Department.
(b) (1) The social security number of each applicant for a license issued pursuant to this chapter , for membership in the bar of the District of Columbia Court of Appeals pursuant to § 11-2501 , and for any recreational license issued in the District of Columbia shall be recorded on the application.
  (2) If a number other than the social security number is used on the face of the license or membership document, the issuing agency or entity shall keep the applicant's social security number on file, and the applicant shall be so advised.
(c) Licenses issued under this subchapter shall be valid for a period of 6 months, 2 years, or 4 years.
(d) All licenses granted under this subchapter must be conspicuously posted on the premises of the licensee, and the licenses shall be accessible at all times for inspection by the police or the Department.
(e) (1) Notwithstanding any authority delegated to the Department to implement the provisions of this subchapter , the authority for determining eligibility and fitness for the issuance and renewal of any requested license that requires a pre-licensing or renewal investigation, inspection, testing, or other judgmental review by the regulatory agency legally authorized to make such determination shall remain with that agency.
  (2) Upon receipt of the application and proper fee payment for a license for which issuance is subject to regulatory agency action under paragraph (1) of this subsection, the Department shall promptly notify the relevant regulatory agency of the license requested by the applicant.
  (3) Each regulatory agency shall advise the Department within 30 days after receiving the notice, or such other period as is established by law, that:
    (A) The agency approves the issuance of the requested license and will advise the applicant of any specific conditions required for issuing the license;
    (B) The agency denies the issuance of the license and gives the applicant reasons for the denial; or
    (C) No action has been taken on the application, for which the Department shall provide good and sufficient reasons for the delay and an estimate of when the action will be taken.
(f) (1) The Department shall advise the applicant of the status of other requested licenses.
  (2) It is the responsibility of the applicant to contest the decision regarding conditions imposed or licenses denied through the normal process established by statute or by regulation.
D.C. Code § 47-2853.76 — DC Code / Title 47 / Chapter 28 / § 47-2853.76
§ 47-2853.76. Definitions.
Status: in_force

(a) For the purposes of this part, the term:
  (1) "Board" means the Board of Barber and Cosmetology.
  (2) "Body art" or "body art procedure" means the process of physically modifying the body for cosmetic or other non-medical purposes, including tattooing, body piercing, and fixing indelible marks or figures on the skin through scarification, branding, tongue bifurcation, and tissue removal.
  (3) "Body artist" means an individual who is licensed under this chapter to perform body art procedures.
  (4) "Body art establishment" means any structure or venue, whether temporary or permanent, where body art procedures are performed.
  (5) "Body piercing" means the perforation of any human body part followed by the insertion of an object, such as jewelry, for cosmetic or other non-medical purposes by using any of the following instruments, methods, or processes: stud and clasp, captive ball, soft tissue, cartilage, surface, surface-to-surface, microdermal implantation or dermal anchoring, subdermal implantation, and transdermal implantation. The term "body piercing" does not include nail piercing.
  (6) "Branding" means the process of applying extreme heat with a pen-like instrument to create an image or pattern.
  (7) "Cleansing product" means any material used to apply cleansing agents to the skin, such as cotton balls, tissue or paper products, paper or plastic cups, towels, gauze, or sanitary coverings.
  (8) "Operator" means a person who owns, controls, or operates a body art establishment, whether or not the person actually performs body art procedures.
  (9) "Sanitization" means the reduction of the population of microorganisms to safe levels, as determined by the Department of Health, by a product registered with the Environmental Protection Agency ("EPA") or by chemical germicides that are registered with the EPA as hospital disinfectants.
  (10) "Scarification" means the placing of an indelible mark on the skin by the process of cutting or abrading the skin to bring about permanent scarring.
  (11) "Sharps" means any object, sterile or contaminated, that may penetrate the skin or mucosa, including pre-sterilized single needles, scalpel blades, and razor blades.
  (12) "Single-use" means products or items intended for one-time use that are disposed of after use on a client.
  (13) "Sterilization" means the process of destruction of all forms of life by physical or chemical means.
  (14) "Tattoo" means the placing of pigment into the skin dermis for cosmetic or other non-medical purposes, including the process of micro-pigmentation or cosmetic tattooing.
  (15) "Tissue removal" means placing an indelible mark or figure on the skin through the removal of a portion of the dermis.
  (16) "Tongue bifurcation" means the cutting of the tongue from tip to part of the way toward the base, forking at the end.
D.C. Code § 47-2910 — DC Code / Title 47 / Chapter 29 / § 47-2910
§ 47-2910. Licensed restaurants, eating houses, barrooms, sample rooms, ice cream saloons, or soda fountains required to serve well-behaved persons at common prices.
Status: in_force

The proprietor or proprietors, keeper or keepers, of any licensed restaurant, eating house, barroom, sample room, ice cream saloon, or soda fountain room shall sell at and for the usual or common prices charged by him, her, or them, as contained in said printed cards or papers, any article or thing kept for sale by him, her, or them to any well-behaved and respectable person or persons who may desire the same, or any part or parts thereof, and serve the same to such person or persons in the same room or rooms in which any other well-behaved person or persons may be served or allowed to eat or drink in said place or establishment; provided, that persons of different sexes shall not be accommodated in the same room or rooms unless they accompany each other, or call for any articles or things together, or unless said room or rooms are ordinarily used indiscriminately by persons of both sexes.
D.C. Code § 47-1806.12 — DC Code / Title 47 / Chapter 18 / § 47-1806.12
§ 47-1806.12. Tax on residents and non-residents — 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 § 47-1806.03 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 or in a qualified private residence; provided, that the credit shall not exceed:
  (1) For a qualified private residence, $1,000 per vehicle charging station; or
  (2) For a qualified alternative fuel vehicle refueling property, $10,000 per qualified alternative fuel vehicle refueling property or 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 § 47-1806.03 for that year.
(d) If the amount of the tax credit permitted under this section exceeds the tax otherwise due under § 47-1806.03 , 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 or charging 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” means a fuel used to power a motor vehicle that consists of one or more of the following:
    (A) At least 85% ethanol;
    (B) Natural gas;
    (C) Compressed natural gas;
    (D) Liquefied natural gas;
    (E) Liquefied petroleum gas;
    (F) Biodiesel, excluding kerosene;
    (G) Electricity provided by a vehicle-charging station; or
    (H) Hydrogen.
  (2) “Eligible applicant” means a resident who is an owner or lessee of a qualified alternative fuel vehicle refueling property or a qualified private residence.
  (3) “Qualified alternative fuel vehicle refueling property” means a property in the District that contains equipment available for use by the public for storing and dispensing alternative fuel, including charging electrically.
  (4) “Qualified private residence” means a property that is the dwelling of a person that has a vehicle-charging station.
D.C. Code § 47-3116 — DC Code / Title 47 / Chapter 31 / § 47-3116
§ 47-3116. Penalties.
Status: repealed

Repealed.
D.C. Code § 47-1512 — DC Code / Title 47 / Chapter 15 / § 47-1512
§ 47-1512. Rolling stock.
Status: in_force

(a) The rolling stock of railroad companies, refrigerator-car companies, parlor-car companies, sleeping-car companies, tank-car companies, express companies, car-renting companies, and all other companies owning parlor, sleeping, dining, tank, freight, or any other cars which are operated or run over or upon the line or lines of any railroad or terminal company in the District of Columbia, shall be deemed to be located in said District for purposes of taxation, whether or not the individual units are continuously in the District or are constantly changing, and such property shall be reported, assessed, and taxed within the time, and at the rates prescribed by law, for the reporting and taxation of other personal property in the District of Columbia.
(b) Such rolling stock as is primarily located in the District of Columbia shall be reported and taxed at its full and true value on the last day of the calendar year preceding the tax date.
(c) Such rolling stock as is not primarily located in the District of Columbia shall be reported and taxed in the manner following:
  (1) Every railroad company operating rolling stock over or upon the line or lines of any railroad or terminal company in the District shall report to the Mayor of the District of Columbia the various classes of such rolling stock so operated by such company whether owned by it or any other railroad company; the number of miles traveled by each class of such rolling stock within the District during the calendar year next preceding the tax date; the total number of miles traveled by each class of such rolling stock on all lines over which such company operates during the calendar year next preceding the tax date; the total full and true value of each class of such rolling stock owned by such company on the last day of the calendar year next preceding the tax date; and such other facts and information as the Mayor may require. The taxable portion of the rolling stock of each such company shall be determined by applying the mileage traveled in the District by the various classes of such rolling stock operated in the District by such company to the total mileage traveled by the various classes of such rolling stock on all lines over which such company operates, and the tax shall be assessed on that portion of such rolling stock owned by such company on the last day of the calendar year next preceding the tax date. The mileage and value of the rolling stock owned by such company which is permanently located outside of the District of Columbia shall not be included in the computation of such assessment;
  (2) Every parlor-car company and sleeping-car company owning parlor and sleeping cars (except those owned by railroad companies and described in paragraph (1) of this subsection) which are operated in the District over or upon the tracks of any railroad or terminal company, shall report to the Mayor of the District of Columbia the total number of miles traveled by all such cars, and also the miles traveled by such cars within the District, during the calendar year next preceding the tax date; the total full and true value of all such cars so used as of the last day of the calendar year next preceding the tax date; and such other facts and information as the Mayor may require. The taxable portion of the value of the cars owned by any such company and used within the District shall be determined by applying to such value the ratio between the mileage traveled by such cars in the District and the total mileage traveled by such cars within and without the District;
  (3) (A) Every car company, mercantile company, corporation or individual (other than railroad, parlor-car, and sleeping-car companies described in paragraphs (1) and (2) of this subsection) owning or leasing any stock cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank cars, or other similar cars, which are run over or upon the line or lines of any railroad or terminal company in the District of Columbia, shall furnish to the Mayor of the District of Columbia, on forms prescribed by the Mayor, a true, full, and accurate statement, verified by the affidavit of the officer or person making the same, showing the aggregate number of miles made by their several cars over or upon the several lines of railroad within the District of Columbia during the calendar year next preceding the tax date; the average number of miles traveled per day within the District of Columbia by the cars covered by the statement in the ordinary course of business during the year; and such other pertinent facts and information as the Mayor may require.
    (B) Every railroad company whose lines run through or into the District of Columbia shall annually furnish to the Mayor a statement showing the name and address of every car company, mercantile company, corporation, or individual (other than railroad, parlor-car, and sleeping-car companies described in paragraphs (1) and (2) of this subsection) whose cars made mileage over its tracks in the District of Columbia during the calendar year next preceding the tax date, and the total number of miles made within the District of Columbia by each during said period.
    (C) It shall be the duty of the Mayor to ascertain from the best and most reliable information that can be obtained and from said statements the number of cars required to make the total mileage of each such car company, mercantile company, corporation, or individual within the District of Columbia during the period aforesaid, and to ascertain and fix the valuation upon each particular class of such cars, and the number so ascertained to be required to make the total mileage within the District of Columbia of the cars of each such car company, mercantile company, corporation, or individual within said period shall be assessed against the respective car companies, mercantile companies, corporations, or individuals. The valuation thus obtained shall be the full and true value and shall be the taxable portion of the cars owned by any such car company, mercantile company, corporation, or individual and used within the District of Columbia.
(d) All of the provisions of law relating to the filing of returns, assessment, payment, and collection of personal property taxes in the District of Columbia shall be applicable to the companies described in the foregoing subsections.
(e) Any individual, partnership, unincorporated association, or corporation aggrieved by any assessment of taxes made pursuant to the provisions of this section may appeal therefrom 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 47-3306 to 47-3308 .
(f) The provisions of this section shall be applicable to the taxable year beginning July 1, 1945, and each taxable year thereafter.
D.C. Code § 47-2316 — DC Code / Title 47 / Chapter 23 / § 47-2316
§ 47-2316. Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.
Status: in_force

If a report required by this subchapter is not filed, or if the report when filed is incorrect or insufficient, or if the tax as imposed by this subchapter has been determined to be due from a licensee or another person, the amount of tax due shall be determined by the Mayor from information as may be obtainable. Notice of the determination shall be given to the licensee or other person required to file a report or pay the tax. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312 .
D.C. Code § 47-881 — DC Code / Title 47 / Chapter 8 / § 47-881
§ 47-881. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Chief Financial Officer” or “CFO” means the Chief Financial Officer of the District established by § 47-317.01(a) [see now § 1-204.24a ].
(2) “District” means the District of Columbia.
(3) “General Obligation Bonds” means the District of Columbia general obligation bonds issued, or to be issued, by the District, of which net proceeds in the amount of $25 million shall be paid to the Washington Metropolitan Area Transit Authority to be used to pay costs of the New York Avenue Metro Project.
(4) “New York Avenue Metro Project” means the acquisition, construction, and equipping of a new Metrorail station to be located in the vicinity of New York and Florida Avenues, N.E., Washington, D.C.
(5) “New York Avenue Metrorail Benefit Area” or “MBA” means the special assessment district established under § 47-882 .
(6) “New York Avenue Metrorail Benefit Area Account” means the account established under § 47-884 .
(7) “Special Assessment Annual Collection Amount” means the amount established under § 47-883 .
(8) “Special Assessment Factor” means the Special Collection Amount divided by the aggregate assessed value of real property subject to this subchapter, as determined and adjusted under § 47-883 .
(9) “Special Assessment Total Collection Amount” means the aggregate amount of collections under this subchapter established under § 47-883 .
(10) “Tax lot” means a tax lot as shown on the real property tax records of the District.
D.C. Code § 47-2761 — DC Code / Title 47 / Chapter 27B / § 47-2761
§ 47-2761. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “Ballpark” shall have the same meaning as in § 47-2002.05(a)(1) .
(2) “Ballpark Revenue Fund” means the fund established by [ § 10-1601.02 ].
(3) “Bonds” shall have the same meaning as in [ § 10-1601.03(a)(2) ].
(4) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia.
(5) “District gross receipts” means all income derived from any activity whatsoever from sources within the District, other than income of a feepayer derived from an ownership or beneficial interest in other feepayers that are subject to the sports facilities fee and that have paid the sports facilities fee for the relevant year, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of the income, provided, that the calculation of the income shall not include:
  (A) The collection of federal or local taxes on motor vehicle fuel; or
  (B) Fees retained by a retail establishment under [ § 8-102.03(b)(1) ].
(6) “Feepayer” means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:
  (A) Subchapter VII of Chapter 18 [of this title];
  (B) Subchapter VIII of Chapter 18 [of this title]; or
  (C) Chapter 1 of Title 51 of the District of Columbia Official Code, except any employer in the employer’s capacity as a householder as distinguished from an employer in the pursuit of a trade, occupation, profession, enterprise, or vocation.
D.C. Code § 47-1035 — DC Code / Title 47 / Chapter 10 / § 47-1035
§ 47-1035. The American Legion; lot 32 and 33 in square 185 and lot 01 in square 763.
Status: in_force

The property situated in square 185 in the City of Washington, District of Columbia, described as lots 32 and 33, owned, occupied, and used by the American Legion, and the property situated in square 763 in the District of Columbia, described as lot 01, owned, occupied, and used by the Kenneth H. Nash Post #8 American Legion, are hereby exempt from all taxation so long as these same properties continue to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002 , providing for exemptions of church and school properties.
D.C. Code § 47-2307 — DC Code / Title 47 / Chapter 23 / § 47-2307
§ 47-2307. Records subject to inspection of Assessor and Collector.
Status: in_force

The records of all purchases, receipts, sales, other dispositions, and uses of motor vehicle fuel of every importer, distributor, user, or dealer shall, at all times during the business hours of the day, be subject to inspection by the Assessor and the Collector of Taxes of the District of Columbia, or by their duly authorized agents or by any other agent duly authorized by the Mayor to make such inspection.
D.C. Code § 47-1078 — DC Code / Title 47 / Chapter 10 / § 47-1078
§ 47-1078. SOME, Inc. and Affiliates Property Tax Exemption.
Status: in_force

(a) (1) The real properties listed in paragraph (2) of this subsection and owned by SOME, Inc., Affordable Housing Opportunities, Inc., or by an entity controlled, directly or indirectly, by SOME, Inc., or Affordable Housing Opportunities, Inc., shall be exempt from real property taxation, effective as of the dates stated in paragraph (2) of this subsection, so long as:
    (A) The real property continues to be used in accordance with the application for property tax exemption filed for that particular property;
    (B) The owner continues to be SOME, Inc., or Affordable Housing Opportunities, Inc., or an entity controlled, directly or indirectly, by SOME, Inc., or Affordable Housing Opportunities, Inc.; or
    (C) (i) The owner is any entity, for-profit or nonprofit; and
      (ii) The real property continues to be under applicable use restrictions during a:
        (I) Federal low-income housing tax credit compliance period; or
        (II) Department of Housing and Community Development compliance period.
  (2) The following real properties shall be exempt from real property taxation in accordance with paragraph (1) of this subsection:
    (A) Lot 811, Square 3567, located at 1876 4th Street, N.E., effective August 1, 2006;
    (B) Lot 812, Square 3567, located at 1876 4th Street, N.E., effective August 1, 2006;
    (C) Lot 33, Square 5322, located at 360 50th Street, S.E., effective June 1, 2007;
    (D) Lot 34, Square 5322, located at 350 50th Street, S.E., effective June 1, 2007;
    (E) Parcel 2180096, Square 5616, located at 1701 19th Street, S.E., effective April 1, 2006;
    (F) Lot 815, Square 5637, located at 2810-2872 Texas Avenue, S.E., effective June 1, 2007;
    (G) Lot 47, Square 5760, located at 2125 18th Street, S.E., effective July 1, 2005;
    (H) Lot 894, Square 5765, located at 1667 Good Hope Road, S.E., effective January 1, 2007;
    (I) Lot 811, Square 6129, located at 3828—3830 South Capitol Street, S. E., effective June 1, 2007;
    (J) Lot 822, Square 6164, located at 740 Barnaby Street, S.E., effective March 1, 2007;
    (K) Lots 2086—2127, Square 6164, located at 730—736 Chesapeake Street, S.E., effective November 1, 2007;
    (L) Lots 808, 809, 7000, 7001, 7003, 7004, 7005, 7007, 7010, and 7012, Square 5139, located at 4414 and 4430 Benning Road, N.E., effective November 1, 2015; and
    (M) Lots 2003, 2004, and 2005, Square 5139, located at 4414, 4420, and 4430 Benning Road, N.E., effective October 1, 2018.
(b) The properties contained in this section shall make the annual reports required by § 47-1007 .
(c) The conveyance of any of the properties described in subsection (a) of this section to SOME, Inc., Affordable Housing Opportunities, Inc. or an entity controlled, directly or indirectly, by either of them shall be exempt from the tax imposed by Chapter 11 of Title 42 , and the transfer of any of the properties described in subsection (a) of this section by SOME, Inc., Affordable Housing Opportunities, Inc., or an entity controlled, directly or indirectly, by either of them shall be exempt from the tax imposed by Chapter 9 of this title .
D.C. Code § 47-837 — DC Code / Title 47 / Chapter 8 / § 47-837
§ 47-837. Railroad companies — Baltimore and Ohio or Washington Terminal.
Status: in_force

The property occupied by the Baltimore and Ohio Railroad Company, or by the Washington Terminal Company, under authority of this act, together with the improvements which may be put thereon, shall be subject to tax by the District of Columbia the same as other property in the District of Columbia; provided, that no assessment, valuation, or tax shall be made or levied on the railroad or terminals located, constructed, or maintained under the authority of this Act, in excess of that which would or could be lawfully made, laid, or levied if said railroad and terminals were so located, constructed, and maintained without the use of bridges, viaducts, retaining walls, and other structures necessary or properly employed to elevate the same as required by this Act, it being the true intent and meaning hereof that the railroad and terminals hereby authorized shall be assessed and valued for purposes of taxation and taxed on the same basis as if the same were not constructed and maintained by means of such bridges, viaducts, retaining walls, and other structures.
D.C. Code § 47-396.01 — DC Code / Title 47 / Chapter 3 / § 47-396.01
§ 47-396.01. Expenditure of revenues for Convention Center activities.
Status: in_force

The fourth sentence of § 1-204.46 shall not apply with respect to the expenditure or obligation of any revenues of the Washington Convention Center Authority for any purpose authorized under the Washington Convention Center Authority Act of 1994 ( D.C. Law 10-188 ).
D.C. Code § 47-859.05 — DC Code / Title 47 / Chapter 8 / § 47-859.05
§ 47-859.05. Tax abatements for new residential developments — Rules.
Status: in_force

The Mayor shall promulgate rules to implement §§ 47-859.01 through 47-859.04 within 180 days after [July 7, 2009].
D.C. Code § 47-4213 — DC Code / Title 47 / Chapter 42 / § 47-4213
§ 47-4213. Failure to file return or to pay tax.
Status: in_force

(a) (1) In case of failure to file a return required by this title on the date prescribed (determined with regard to any extension of time for filing), unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on the return 5% of the amount of the tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which the failure continues, not exceeding 25% in the aggregate. The amount of tax required to be shown on the return shall be reduced by the amount of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed on the return.
  (2) In the case of a failure to pay the amount shown as tax on a return specified in paragraph (1) of this subsection on or before the date prescribed for payment of the tax (determined with regard to any extension of time for payment), unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on the return 5% of the amount of the tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which the failure continues, not exceeding 25% in the aggregate. For purposes of computing the addition for a month, the amount of tax shown on the return shall be reduced by the amount of the tax which is paid on or before the beginning of the month and by the amount of any credit against the tax which may be claimed on the return.
  (3) In the case of a failure to pay an amount in respect of a tax that is required to be shown on a return specified in paragraph (1) of this subsection which is not shown (including an assessment made under this title), within 30 calendar days from the date of notice and demand for payment, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount of tax stated in the notice and demand 5% of the amount of the tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which the failure continues, not exceeding 25% in the aggregate. For the purpose of computing the addition for a month, the amount of tax stated in the notice and demand shall be reduced by the amount of the tax which is paid before the beginning of the month.
(b) With respect to a return, the amount of the addition under subsection (a)(1) of this section shall be reduced by the amount of the addition under subsection (a)(2) of this section for any month (or fraction thereof) to which an addition to tax applies under both subsection (a)(1) and (2) of this section.
(c) This section shall not apply to a failure to pay an estimated tax required to be paid by this title.
D.C. Code § 47-317.07 — DC Code / Title 47 / Chapter 3 / § 47-317.07
§ 47-317.07. SHARE Data Center.
Status: in_force

Notwithstanding any other law, all positions, personnel, property, records, and the functions of the Office of Financial Information Services for the SHARE data center are assigned, and authority delegated, to the Office of the Chief Technology Officer.
D.C. Code § 47-308 — DC Code / Title 47 / Chapter 3 / § 47-308
§ 47-308. Establishment of budget structure.
Status: in_force

(a) Within 30 days of the Mayor’s first call with respect to the preparation of the budget for fiscal year 1982, and any subsequent fiscal year, the Mayor shall submit to the Council a resolution to establish the budget structure, including but not limited to designating control centers and responsibility centers, and a designation of all those entities as they are proposed for financial management purposes within the gross planning budget.
(b) The Council shall consider such resolution according to its rules. Should no written notice of disapproval of such resolution be filed by any member of the Council with the Secretary to the Council within 14 days of the receipt of such resolution from the Mayor, the resolution shall be deemed to be approved. Should notice of disapproval be filed during such initial 14 day period, the Council shall dispose of such notice of disapproval within 30 days of the initial receipt of the resolution from the Mayor, or the resolution to establish the budget structure shall be deemed to be approved.
(c) No such resolution may be submitted to the Council during such time as the Council is on recess, according to its rules, nor shall any time period provided in this section continue to run during such time as the Council is on recess.
(d) If the Council disapproves such resolution, the Mayor may, on a clear showing of changed circumstance, new information, or additional administrative hardship, ask for a reconsideration of the previous action of the Council. The Council may in its discretion reconsider its previous action.
D.C. Code § 47-1804.06 — DC Code / Title 47 / Chapter 18 / § 47-1804.06
§ 47-1804.06. Authority to reject returns.
Status: in_force

Notwithstanding any other provisions of this chapter, the Mayor is hereby authorized to reject any return of income reported on a cash basis where, in his opinion, the net income of the taxpayer is not properly reflected and cannot be determined on such basis, and to require the return to be filed on such a basis as in his opinion will properly reflect the net income of the taxpayer.
D.C. Code § 47-845.03 — DC Code / Title 47 / Chapter 8 / § 47-845.03
§ 47-845.03. Tax deferral — Low-income senior property owners.
Status: in_force

(a) For purposes of this section, the term:
  (1) “Adjusted gross income” shall have the same meaning as in section 62 of the Internal Revenue Code of 1986, approved August 16, 1954 (68 Stat. 17; 26 U.S.C. § 62).
  (1A) “Heir” means an individual named in an enforceable will or transfer on death deed, or an individual named as a beneficiary of an enforceable trust, or in the absence of the foregoing, an individual who shall inherit pursuant to Chapter 3 of Title 19 [ § 19-301 et seq.].
  (2) “Household adjusted gross income” means the adjusted gross income of all persons residing in a household, as determined by each person’s federal income tax year ending immediately before the beginning of the real property tax year during which application is made under subsection (f) of this section, excluding the adjusted gross income of any person who is a tenant by virtue of a written lease for fair market value.
  (3) “Residence” means the principal place of residence in the District of an individual who is domiciled in the District.
  (4) “Senior’s household” means a house or condominium which is an individual’s residence:
    (A) That comprises a dwelling unit;
    (B) That is Class 1A or 1B Property, as defined in § 47-813(c-9)(2) , and contains not more than 5 dwelling units therein;
    (C) That is owned at least 50%, in whole or in part, by the individual who is 65 years of age or older; and
    (D) Wherein the household adjusted gross income is less than $50,000.
(b) Except as provided in subsection (d) of this section, a senior’s household may defer each year any real property tax owed.
(c) Taxes deferred under this section shall bear simple interest at the rate of ½% per month or portion of a month until paid; provided, that if an individual owner is 75 years of age or older, has less than $12,500 of household interest and dividend income, and has owned a residence in the District for at least the immediately preceding 25 years (including no more than 2 consecutive gaps of ownership where each gap shall not exceed 120 days), no interest shall bear for taxes deferred under this section.
(d) No further deferrals of real property tax shall be granted to a senior’s household if the aggregate amount of the deferred tax, plus interest, from previous tax years, under this section, § 47-845 , and § 47-845.02 is equal to or greater than 25% of the assessed value of the property for the tax year for which the deferral is requested.
(e) (1) There shall be a lien on the real property in the amount of the deferred real property tax, plus interest, at the rate as provided in subsection (c) of this section or subsection (j) of this section, as applicable, and any penalties.
  (2) Deferred real property tax, interest thereon, and any penalties, shall be payable within 30 days from the transfer of the real property. Upon such transfer, real property tax that is not timely paid, with interest thereon, shall thereafter be deemed delinquent real property tax.
  (3) Where the real property that is the subject of the deferral is not or is no longer part of the estate of the eligible applicant and in an active probate proceeding thereof, real property tax, interest thereon, and any penalties shall be due as follows:
    (A) Within 90 days from the date of death of the eligible applicant, or 30 days from the date of transfer or cessation of probate legal proceedings related to the real property, whichever is sooner, if the real property is not transferred to heirs; or
    (B) Within one year from the date of death of the eligible applicant if the real property is or shall be transferred to heirs pursuant to trust, transfer on death deed, or other such instrument.
  (4) Where the real property that is the subject of the deferral is part of the estate of the eligible applicant and in an active probate proceeding thereof, real property tax, interest thereon, and any penalties shall be due within one year from the date of transfer by the personal representative of such real property.
  (5) Real property tax, interest thereon, and any penalties on a real property due and not timely paid shall be deemed delinquent real property tax.
(f) To qualify the senior’s household to receive the deferral, the individual shall complete and file with the Mayor an application in a form prescribed by the Mayor. The individual shall certify, under penalty of perjury, the information provided on the application form and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the individual to provide any information which the Mayor considers necessary, including all taxpayer identification numbers of the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual. The Mayor may also require the individual, any other owner, any person with legal or equitable title, and any person in the household of the individual to submit information after the deferral has been allowed to determine whether the real property remains a senior’s household and entitled to the deferral.
(g) If a properly completed and approved application is filed, the applicant may choose to have the deferral apply to past years; provided, that the amount deferred shall comply with subsection (d) of this section and the periods of applicability are stated in the application; provided further, that the applicant is responsible for accrued attorneys’ fees.
(h) The application form filed by the individual shall apply to the initial tax year and to any succeeding tax year thereafter for which the deferral is allowed.
(i) (1) Unless otherwise provided in this section, if the senior’s household no longer qualifies for the deferral, the eligible owner shall notify the Mayor of the date of the change in eligibility within 30 days after the change in eligibility and the amount of the deferred tax, plus interest at the rate provided in subsection (c) of this section, for the tax year in which the change in eligibility occurred shall be paid within 90 days of the change in eligibility. If the applicant fails to pay timely to the Mayor, the amount of the deferred tax, plus interest thereon, shall bear interest at the rate provided for the payment of delinquent real property taxes, plus applicable penalties thereon.
  (2) Notwithstanding paragraph (1) of this subsection, if the real property of the senior’s household is transferred and continued to qualify for the deferral 30 days or less before the date of execution of the deed of transfer, the individual, shareholder, or member shall not be required to notify the Mayor of the change in eligibility.
  (3) If the change in eligibility occurs during the period October 1 through March 31 of the tax year, the deferral shall be disallowed for the entire tax year.
  (4) If the change in eligibility occurs during the period April 1 through September 30, the deferral shall be disallowed for only 1/2 of the property taxes for the year.
  (5) (A) If a filed application is properly completed and not disapproved, taxes deferred shall remain deferred and the taxes from prospective tax years shall continue to be deferred notwithstanding household adjusted gross income applicable to prospective tax years that exceeds the threshold in subsection (a)(4)(D) of this section.
    (B) This paragraph shall not apply where the senior’s household no longer qualifies for the deferral for any other reason.
(j) If real property tax is owing as a result of an erroneous or improper deferral, the following shall apply:
  (1) (A) If the senior’s household was transferred, the individual shall be personally liable for the amount of the delinquent real property tax which was not paid timely during the period when the individual had an ownership interest in the senior’s household, together with interest at the same rate as provided in this chapter for the late payment of real property tax.
    (B) The tax shall be considered due on the date that the total amount of real property tax was due but unpaid and shall be collected in the manner prescribed under Chapter 44.
  (2) Notwithstanding paragraph (1) of this subsection, if the senior’s household was transferred and the grantee failed to timely record a deed under § 47-1431 , there shall be a lien on the real property in the amount of the delinquent real property tax which was not timely paid, together with interest as provided in this chapter for the late payment of real property tax.
  (3) In all other cases, there shall be a lien on the real property in the amount of the delinquent real property tax which was not paid timely, together with interest as provided in this chapter for the late payment of real property tax.
(k) The eligibility of a senior’s household for the deferral shall not be affected by the transfer of the senior’s household into a revocable trust if the transfer is without consideration and the senior’s household remains the residence of the individual-grantor before and after the transfer.
(l) Only one individual in a household and that individual’s spouse or domestic partner, if any, shall claim a deferral for a senior’s household in the District.
(m) If an individual claims more than one senior’s household in the same tax year, and has not timely notified the Mayor of all changes in eligibility, the Mayor shall disallow the deferral for all senior’s households claimed by the individual.
(n) Section 47-863(k) shall apply in the case of deferral under this section.
(o) The real property tax bill shall indicate whether the real property is receiving the deferral under this section. Any tax certificate shall indicate whether the real property is receiving the deferral under this section and the amount of deferred real property tax, interest thereon, and penalties. If a tax certificate does not contain the foregoing information, the eligible owner, and not the real property, shall be personally liable for the amount of deferred real property tax, interest thereon, and penalties.
(p) Repealed.
D.C. Code § 47-825.03 — DC Code / Title 47 / Chapter 8 / § 47-825.03
§ 47-825.03. Applicability of certain provisions; hearings open to public.
Status: in_force

(a) Notwithstanding any other law, § 47-825.01(d)(5) [repealed], the second sentence of § 47-825.01(e) [repealed], and § 47-825.02 shall not apply until the Chief Financial Officer has determined that the implementation of those provisions will have no negative fiscal impact on the Office of Tax and Revenue, the Real Property Tax Appeals Commission for the District of Columbia, or on real property tax revenues collected by the District.
(b) Except as provided in § 47-821(d)(2) , hearings shall be open to the public.
(c) This section shall expire upon notice to the Council by the Chief Financial Officer that he or she has made the determination required by subsection (a) of this section.
D.C. Code § 47-1812.11b — DC Code / Title 47 / Chapter 18 / § 47-1812.11b
§ 47-1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off.
Status: in_force

(a) There shall be provided on the District of Columbia individual income tax return a voluntary check-off that indicates that an individual may contribute a minimum donation or gift of $1 to afterschool programs for at-risk students. The contribution shall reduce any refund owed to the individual taxpayer or increase the tax owed by the individual taxpayer on the taxpayer’s tax return. The funds generated from the tax check-off shall be used in accordance with § 2-1555.04(h)(1) except that any cost incurred by the Mayor in collecting, processing, accounting, or disbursing the funds generated by the tax check-off shall be reimbursed to the Mayor from the funds generated by the tax check-off.
(b) (1) Except as provided in paragraph (2) of this subsection, the funds generated by the tax check-off established by subsection (a) of this section shall be transferred to the Office of Out of School Time Grants and Youth Outcomes ("Office") pursuant to rules issued by the Mayor. The rules shall establish timetables and procedures for transfer. Check-off funds shall be transferred to the Office only after reimbursement of the costs described in subsection (a) of this section.
  (2) Funds collected by the Office of Tax and Revenue pursuant to this section before the [October 30, 2018] shall be transferred to the Office according to the procedures established pursuant to paragraph (1) of this subsection to be used in accordance with § 2-1555.04(h)(1) .
(c) (1) Except as provided in paragraph (2) of this subsection, any unpaid District tax liability on an individual income tax return shall render any voluntary tax check-off election void. Any amount paid for the purpose of contributing to afterschool programs for at-risk students shall be used first to satisfy any unpaid tax liability in whole or in part.
  (2) If there is any amount that remains after satisfaction of the unpaid tax liability, the amount shall be transferred to the Office in accordance with the procedures established pursuant to subsection (b) of this section.
(d) [Repealed].
D.C. Code § 47-4901 — DC Code / Title 47 / Chapter 49 / § 47-4901
§ 47-4901. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “ABLE account” means an account established by an eligible individual, owned by the eligible individual, and maintained under a qualified ABLE program, as defined in the Federal ABLE Act.
(2) “ABLE Account Savings Agreement” means the terms, conditions, and provisions considered necessary or appropriate by the Chief Financial Officer, as set forth in regulations issued pursuant to this section, governing the deposits to and withdrawals from an ABLE account.
(3) “ABLE Program Trust” or “Trust” means the trust established in § 47-4902 .
(4) “Chief Financial Officer” or “CFO” means the Chief Financial Officer of the District of Columbia, established by § 1-204.24a(a) .
(5) “Designated beneficiary” means an eligible individual who has established an ABLE account and is the owner of the account, as defined in the Federal ABLE Act.
(6) “Eligible individual” means an individual who during the taxable year is entitled to benefits based on blindness or disability under Title II of the Social Security Act, approved August 14, 1935 (49 Stat. 620; 42 U.S.C. § 401 et seq.), or Title XVI of the Social Security Act, approved October 30, 1972 (86 Stat. 1465; 42 U.S.C. § 1381 et seq.), and such blindness or disability occurred before the date on which the individual attained 26 years of age, or a disability certification with respect to such individual is filed with the CFO for such taxable year, as defined in subsection (e)(1) of the Federal ABLE Act.
(7) “Federal ABLE Act” means the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014, approved December 19, 2014 (128 Stat. 4056; 26 U.S.C. § 529A).
(8) “Qualified disability expense” means expenses related to the eligible individual’s blindness or disability that are made for the benefit of an eligible individual who is the designated beneficiary, including expenses for:
  (A) Education;
  (B) Housing;
  (C) Transportation;
  (D) Employment training and support;
  (E) Assistive technology and personal support services;
  (F) Health, prevention and wellness;
  (G) Financial management and administrative services;
  (H) Legal fees;
  (I) Expenses for oversight and monitoring;
  (J) Funeral and burial expenses; and
  (K) Other expenses that are consistent with the purposes of § 47-4902 and the Federal ABLE Act and approved by the CFO.
D.C. Code § 47-1415 — DC Code / Title 47 / Chapter 14 / § 47-1415
§ 47-1415. Mayor Authorized to develop tax return form.
Status: expired

[Expired].
D.C. Code § 47-2012 — DC Code / Title 47 / Chapter 20 / § 47-2012
§ 47-2012. Tax a preferred claim; priority over property taxes.
Status: in_force

Whenever the business or property of any person subject to tax under the terms of this chapter, shall be placed in receivership or bankruptcy, or assignment is made for the benefit of creditors, or if said property is seized under distraint for property taxes, all taxes, penalties, and interest imposed by this chapter for which said person is in any way liable shall be a prior and preferred claim. Neither the United States Marshal, nor a receiver, assignee, or any other officer shall sell the property of any person subject to tax under the terms of this chapter under process or order of any court without first determining from the Collector the amount of any such taxes due and payable by said person, and if there be any such taxes due, owing, or unpaid under this chapter, it shall be the duty of such officer to first pay to the Collector the amount of said taxes out of the proceeds of said sale before making any payment of any moneys to any judgment creditor or other claimants of whatsoever kind or nature. Any person charged with the administration or distribution of any such property as aforesaid who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid which are chargeable against the person otherwise liable for tax under the terms of this section.