D.C. Code § 47-1377 — DC Code / Title 47 / Chapter 13A / § 47-1377
§ 47-1377. Purchaser reimbursed by redeeming party for expenses.
Status: in_force

(a) (1) Except as provided in subsection (b) of this section, upon redemption, a purchaser is entitled to be reimbursed by the redeeming person for the following expenses incurred in an action, or in preparation for an action, to foreclose the right of redemption:
    (A) If an action to foreclose the right of redemption has not been filed and the property is redeemed more than 4 months after the applicable tax sale’s tax sale date, the purchaser may be reimbursed for the following pre-complaint legal expenses:
      (i) The cost of $50 for any posting required by § 47-1353.01 ;
      (ii) Costs for recording the certificate of sale; and
      (iii) The cost of a title search, not to exceed $300.
    (B) If an action to foreclose the right of redemption has been filed, the purchaser may also be reimbursed for:
      (i) Reasonable attorneys’ fees as follows:
        (I) In a case in which the property is redeemed before the 5th status hearing, reasonable attorneys’ fees not to exceed $1,500;
        (II) In a case requiring 5 or more status hearings, reasonable attorneys’ fees not to exceed $1,500, plus $75 for the 5th status hearing and each additional status hearing thereafter; and
        (III) In a case in which a motion for judgment is filed with the court, additional attorneys’ fees in the amount of $300;
      (ii) Notwithstanding sub-subparagraph (i) of this subparagraph, in cases requiring prolonged or complex representation not typically necessary to resolve an action filed under this chapter, including cases in which the purchaser incurs attorneys’ fees and expenses under § 47- 1382.01(a), other reasonable attorneys’ fees incurred and specifically requested by the purchaser and approved by the court, on a case-by-case basis; provided, that additional attorneys’ fees shall not be awarded if a tax sale is cancelled by the Mayor under § 47-1366 , or where a purchaser is required to show good cause under subsection (c) of this section; and
      (iii) Expenses actually incurred as follows:
        (I) Filing fee charged by the Superior Court of the District of Columbia;
        (II) Service of process fee, including fees incurred attempting to serve process;
        (III) If a 2nd title search is conducted more than 6 months after the initial title search, a title search update fee, not to exceed $75;
        (IV) Publication fee charged by a newspaper of general circulation in the District;
        (V) Posting fees;
        (VI) Postage and certified mail costs;
        (VII) Substantial repair order fee, not to exceed the fee charged by the government agency issuing the certificate of substantial repair; and
        (VIII) Any court approved expense for stabilization or conversion of, or to make safe and compliant with Chapter 31A of Title 42 , the property under § 47-1363 or to comply with an action taken against the property by the Mayor in accordance with the applicable building, fire, health, or safety code.
  (2) (A) In calculating the number of hearings in a case for the purposes of paragraph (1)(B)(i) of this subsection, any status hearing held before the redeeming party was served shall be excluded from the calculation.
    (B) For purposes of paragraph (1)(B)(i) of this subsection, an initial scheduling conference shall be deemed a status hearing.
    (C) Nothing in paragraph (1) of his subsection shall be construed as prohibiting the purchaser from settling attorneys’ fees in a lesser amount than the purchaser may be eligible for under this section.
(b) No purchaser of a certificate of sale shall be reimbursed for expenses incurred within 4 months after the date of the tax sale. A purchaser other than the District shall not be reimbursed for any expenses if the certificate becomes void under this chapter.
(c) The purchaser shall not be entitled to be reimbursed for any expenses or attorney’s fees not included in this section. Expenses or attorneys’ fees incurred by a purchaser who appeals the assessment or the vacant status of the property are not reimbursable.
(d) If the purchaser fails to satisfy the requirements for posting under § 47-1353.01 or fails to provide proof of posting required under § 47-1370(c)(4) , the purchaser shall not be entitled to collect the legal expenses set forth in subsection (a) of this section; provided, that upon a showing to the Superior Court of the District of Columbia of good cause for the failure to meet the posting requirements of § 47-1353.01 or § 47-1370(c) (4), the purchaser shall be entitled to collect those expenses, not to exceed the amounts set forth in subsection (a) of this section, that the Superior Court of the District of Columbia considers reasonable.
(e) Notwithstanding subsection (d) of this section, if the tax sale is cancelled by the Mayor under § 47-1366 , the purchaser shall not be entitled to reimbursement of the expenses permitted under subsection (a)(1)(B) of this section if the purchaser fails to specifically disclose to the Mayor, at least 45 days before the filing of a complaint to foreclose the right of redemption, information that is obtained or should have been obtained from the pre-complaint investigation, including the title examination and review of bankruptcy records under § 47-1371(b)(2) and § 47-1371(b)(2A) , that evidences a violation of § 47-1332(c) , a violation of a bankruptcy stay, or errors, as prescribed by the Mayor through regulation.
D.C. Code § 47-2853.21 — DC Code / Title 47 / Chapter 28 / § 47-2853.21
§ 47-2853.21. Voluntary limitation or surrender; confidentiality.
Status: in_force

(a) (1) Any registration, license, or certificate issued under this subchapter may be voluntarily limited by the licensee or certificate holder either:
    (A) Permanently;
    (B) For an indefinite period of time to be restored at the discretion of the board regulating the occupation or profession; or
    (C) For a definite period of time under an agreement between the licensee or certificate holder and the board.
  (2) During the period of time that the license or certificate has been limited, the licensee or certificate holder shall not engage in the practices or activities to which the voluntary limitation of practice relates.
  (3) As a condition for accepting the voluntary limitation of practice, the board may require the licensee or certificate holder to do one or more of the following:
    (A) Accept care, counseling, or treatment by a health professional acceptable to the board;
    (B) Participate in a program of education prescribed by the board; and
    (C) Practice under the direction of a licensed or certified person in the same or a similar occupation or profession acceptable to the board for a specified period of time.
(b) (1) Any license or certificate issued under this subchapter may be voluntarily surrendered to the board by the licensee or certificate holder either:
    (A) Permanently;
    (B) For an indefinite period of time to be restored at the discretion of the board regulating the occupation or profession; or
    (C) For a definite period of time under an agreement between the licensee or certificate holder and the board.
  (2) During the period of time that the license or certificate has been surrendered, the person surrendering the license or certificate shall not practice, attempt to practice, or offer to practice the occupation or profession for which the license or certificate is required, shall be considered as not licensed or certified, and shall not be required to pay the fees for licensing or certification.
(c) All records, communications, and proceedings of the board related to the voluntary limitation or surrender of a license under this section shall be confidential.
D.C. Code § 47-2853.172 — DC Code / Title 47 / Chapter 28 / § 47-2853.172
§ 47-2853.172. Eligibility requirements.
Status: in_force

An applicant for licensure as a real estate broker shall establish to the satisfaction of the Board of Real Estate that the applicant:
(1) Is able to read, write, and understand the English language;
(2) Is a high school graduate or the holder of a high school equivalency certificate;
(3) Has successfully completed a course of study prescribed by the Board at a school approved by the Board;
(4) Has passed an examination or examinations given by or under direction of the Board or has passed any other examination acceptable to the Board;
(5) Has not had an application for a real estate license denied, for reasons other than failure to pass the required examination or examinations, in the District or elsewhere within one year prior to the date on which the application is filed;
(6) Has not had a real estate license suspended in the District or elsewhere, which suspension is still in effect on the date on which the application is filed; and
(7) Has not had a real estate license revoked in the District or elsewhere within 3 years prior to the date on which his or her application is filed.
D.C. Code § 47-2024 — DC Code / Title 47 / Chapter 20 / § 47-2024
§ 47-2024. Additional powers.
Status: in_force

In addition to the powers granted to the Mayor in this chapter, he, and the Council of the District of Columbia with respect to paragraphs (3) and (4) of this section, are hereby authorized and empowered:
(1) (A) To extend for cause shown the time of filing any return for a period not exceeding 30 days; provided, however, that the provisions regarding interest imposed per month or fraction thereof contained in § 47-4213 shall apply to any tax paid under an extension of time granted;
  (B) For cause shown, to remit penalties and interest in whole or in part except as otherwise provided in this chapter; and
  (C) To compromise disputed claims in connection with the tax hereby imposed;
(2) To request information from the Internal Revenue Service of the Treasury Department of the United States relative to any person for the purpose of assessing taxes imposed by this chapter; and said Internal Revenue Service is authorized and required to supply such information as may be requested by the Mayor relative to any person for the purpose herein provided;
(3) To prescribe methods for determining the gross proceeds from sales made or services rendered and for the allocation of such sales into taxable and nontaxable sales;
(4) To require any vendor selling to persons within the District to keep detailed records of the nature and value of personal property sold for use within the District, and to furnish such information upon request to the Mayor;
(5) To assess, determine, revise, and readjust the taxes imposed under this chapter; and
(6) To revoke, for reasonable cause, any registration certificate issued under the provisions of this chapter.
D.C. Code § 47-5101 — DC Code / Title 47 / Chapter 51 / § 47-5101
§ 47-5101. Definitions.
Status: in_force

For the purposes of this chapter , the term:
(a) (1) "Applicable entity" means:
    (A) An employer or other sponsor of an employment-based health plan;
    (B) The Department of Health Care Finance; or
    (C) An insurance carrier licensed or otherwise authorized to offer minimum essential coverage.
  (2) "Applicable individual" shall have the same meaning as provided in section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A), as the section and its implementing regulations were in effect on December 15, 2017; provided, that:
    (A) An individual enrolled in the D.C. HealthCare Alliance program shall not be considered an applicable individual with respect to any month during which the individual was enrolled in the D.C. HealthCare Alliance program;
    (B) An individual shall not be considered an applicable individual with respect to any month during which the individual was a resident of a jurisdiction other than the District;
    (C) An individual shall not be considered an applicable individual if the individual is a member of a religious sect or division that is recognized by the United States Social Security Administration as conscientiously opposed to accepting any insurance benefits, including Social Security and Medicare; and
    (D) An individual shall not be considered an applicable individual if the individual files a sworn affidavit with his or her District tax return attesting to a lack of minimum essential coverage on the basis of sincerely held religious beliefs during the entire taxable year for which the return was filed.
  (3) "Authority" means the District of Columbia Health Benefit Exchange Authority, established by [§ 31-3171.04] .
  (4) "Chief Financial Officer" means the Chief Financial Officer of the District of Columbia, established by [§ 1-204.24a] .
  (5) "D.C. HealthCare Alliance" means the program established pursuant to [§ 7-1405] .
  (6) "Dependent" shall have the same meaning as provided in section 152 of the Internal Revenue Code of 1986 (26 U.S.C. § 152).
  (7) "District shared responsibility payment" means the tax penalty incurred by a taxpayer for the failure to have the required minimum essential coverage required by this chapter .
  (8) "Federal shared responsibility payment" means the tax penalty incurred by a taxpayer for the failure to have the required minimum essential coverage pursuant to the Patient Protection and Affordable Care Act, approved March 23, 2010 (124 Stat. 119; 42 U.S.C. § 18001, note) and section 5000(A) of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A).
  (9) "Immigrant Children's Program" means the program established pursuant to [§ 1-307.03(b)] .
  (10) "Internal Revenue Code of 1986" means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq. ).
  (11) "Minimum essential coverage" means:
    (A) Except as provided in subparagraph (C) of this paragraph, minimum essential coverage as defined by section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A) and its implementing regulations, as that section and its implementing regulations were in effect on December 15, 2017;
    (B) The Immigrant Children's Program; and
    (C) Health coverage provided under a multiple employer welfare arrangement; provided, that the multiple employer welfare arrangement provided coverage in the District on December 15, 2017, or complies with federal law and regulations applicable to multiple employer welfare arrangements that were in place as of December 15, 2017.
  (12) "Multiple employer welfare arrangement" shall have the same meaning as provided in section 3(40) of the Employee Retirement Income Security Act of 1974, approved September 2, 1974 (88 Stat. 833; 29 U.S.C. § 1002(40)).
D.C. Code § 47-1201 — DC Code / Title 47 / Chapter 12 / § 47-1201
§ 47-1201. Public improvements generally — Protest by aggrieved property owner.
Status: in_force

Any property owner aggrieved by any special assessment levied by the District of Columbia for any public improvement, other than a special assessment levied by a jury in a condemnation proceeding, may, within 60 days after service of notice of such assessment as provided in § 47-1203 , file with the Mayor of the District of Columbia a protest in writing against such assessment setting forth specifically the grounds of such protest and may request a hearing thereon. No ground of protest not specifically set forth need be considered by the Mayor. If a hearing is requested the same shall be held, in the discretion of the Mayor, either before him or before 1 or more agents designated by him. At such hearing, physical facts which may be ascertained by view may be considered whether proved or not. If the hearing is held before an agent or agents, such agent or agents shall report in writing to the Mayor the substance of the evidence taken and the arguments made at the hearing, together with the findings (which may include a statement of any physical facts not proved at the hearing but which may be ascertained by view) and the recommendations of such agent or agents. A copy of such report, findings, and recommendations shall be mailed to the protestant 10 days before being presented to the Mayor, and the protestant may, before such report, findings, and recommendations are presented to the Mayor, file with such agent or agents exceptions to such report and findings, which exceptions shall be presented to the Mayor with such report, findings, and recommendations. If the Mayor finds that the property of the owner so protesting is not benefited by the improvement for which said assessment is levied, or is benefited less than the amount of such assessment or is unequally or inequitably assessed with relation to other property abutting such improvement, the Mayor shall abate, reduce, or adjust such assessment in accordance with such findings. In computing the time hereinafter provided in which a special assessment may be paid without interest there shall be excluded therefrom the time between the date of the filing of any such protest and the date of mailing notice of the action thereon by the Mayor. This section shall be effective only as to assessments levied for work completed subsequent to the passage and approval of §§ 47-1201 to 47-1206 .
D.C. Code § 47-131 — DC Code / Title 47 / Chapter 1 / § 47-131
§ 47-131. Establishment of General Fund and special accounts; audit of closed special funds.
Status: in_force

(a) There is established for the District of Columbia the General Fund of the District of Columbia (hereinafter in this section referred to as the “General Fund”) which shall consist of the following revenues:
  (1) Taxes, fees, charges, and miscellaneous receipts;
  (2) Federal payments authorized by §§ 34-2401.25 and 34-2112 and by § 1-205.02 [repealed];
  (3) Loans advanced to the District of Columbia by the Secretary of the Treasury, and other loans for operating expenses of the District of Columbia government; and
  (4) Any moneys for operating expense purposes not otherwise designated to be deposited in another fund of the District of Columbia government.
(b) The Council of the District of Columbia may, from time to time, establish accounts within the General Fund and may direct the Mayor of the District of Columbia to institute such accounting procedures as may be necessary to separately report the revenue and expenditures related to individual programs and activities as it may designate, except that such directives shall not be construed as limiting the authority to transfer funds between accounts established in the General Fund. Within 60 days of the effective date of the establishment of any such account by the Council of the District of Columbia, the Mayor shall submit for Council approval by resolution, a list of the specific taxes, fees, charges, other receipts and expenditures deemed to fully represent the revenues and expenditures associated with the activity or program of each account established.
(c) The Council hereby establishes in the General Fund special accounts for receipts and expenditures related to the following:
  (1) The provision of water service, including the operation of the Washington Aqueduct;
  (2) The provision of sewer service, including the District of Columbia’s share of the cost of Potomac Interceptor; and
  (3) Repealed.
  (4) The administration, operating, and marketing of the industrial revenue bond program established pursuant to [ § 1-204.90 ] and the costs of operating and administering economic development programs pursuant to § 47-340.23 .
(d) Within 180 days of the effective date of this Act abolishing certain special funds, the Mayor shall conduct an audit of each fund as closed and shall submit such audit report to the Council.
D.C. Code § 47-1010.01 — DC Code / Title 47 / Chapter 10 / § 47-1010.01
§ 47-1010.01. Real property tax exemption.
Status: in_force

(a) That portion of real property designated as Lots 37, 40, 824-825, 829-832, 859, 880-882, 887, 890, and 892 in Square 677 in the District of Columbia that is used to secure a rent or income from a tenant that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code of 1986 [26 U.S.C. § 501] as an organization described in § 501(c)(3), (c)(4), (c)(5), or (c)(6) of the Internal Revenue Code of 1986 [26 U.S.C. § 501], and that occupies space in the improvements, shall be afforded real property tax relief.
(b) That portion of real property designated as Lots 45, 49, 51, 834-842, 869-871, 883, 888-889, 891, 893, and 895-896 in Square 677 in the District of Columbia that is used to secure a rent or income from a tenant that is exempt from federal income taxation under § 501(a) of the Internal Revenue Code of 1986 [26 U.S.C. § 501] as an organization described in § 501(c)(3), (c)(4), (c)(5), or (c)(6) of the Internal Revenue Code of 1986 [26 U.S.C. § 501], and that occupies space in the improvements, shall be afforded real property tax relief.
(c) Subject to the provisions of subsection (d) of this section, the real property tax relief granted by subsections (a) and (b) of this section shall apply only during the time that:
  (1) The real property is owned by the Center for Public Administration and Service, Inc., or its successors or assigns; and
  (2) The improvements to be constructed on either the land described in subsection (a) of this section or the land described in subsection (b) of this section are used as the headquarters of the Metropolitan Washington Council of Governments, the International City Management Association, and the International City Management Association Retirement Corporation.
(d) The real property tax relief granted by subsections (a) and (b) of this section shall consist of:
  (1) An exemption from real property taxation from the date of acquisition of the land by the Center for Public Administration and Service, Inc., or its successors or assigns, until the completion of the fifth real property tax year beginning after the date of issuance of the final certificate of occupancy for the improvements to be constructed on the land; and
  (2) A 50% reduction in the real property tax from the completion of the fifth real property tax year beginning after the date of issuance of the final certificate of occupancy for the improvements to be constructed on the land until the completion of the tenth real property tax year beginning after the date of issuance of the final certificate of occupancy.
(e) The provisions of §§ 47-1005 , 47-1007 , and 47-1009 shall apply with respect to the real property tax relief granted by this section.
(f) The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2 , issue rules to implement the provisions of this section.
D.C. Code § 47-209 — DC Code / Title 47 / Chapter 2 / § 47-209
§ 47-209. Items included in annual estimates — Employees, supplies and expenses for highway bridge and approaches.
Status: in_force

Estimates in detail shall be submitted annually for salaries of employees, lighting, power, and miscellaneous supplies and expenses of every kind necessarily incident to the operation and maintenance of the highway bridge and approaches.
D.C. Code § 47-319.01 — DC Code / Title 47 / Chapter 3 / § 47-319.01
§ 47-319.01. Establishment of the Initiative Implementation Monitoring Committee; duties.
Status: in_force

(a) There is established an Initiative Implementation Monitoring Committee (“Committee”).
(b) The Committee shall advise the Mayor and the Council on the status of the implementation of the initiatives contained in the District’s Revised Fiscal Year 1996 Budget Request Act and the July 1995 recommendations of the Financial Responsibility and Management Assistance Authority.
(c) The Committee is authorized to meet weekly to review weekly reports on the implementation of budget initiatives from subordinate agency heads and the budget officers of independent agencies to facilitate the monitoring of spending initiatives.
D.C. Code § 47-869 — DC Code / Title 47 / Chapter 8 / § 47-869
§ 47-869. Performing arts venue real property tax rebate.
Status: in_force

(a) For taxable years beginning after December 31, 2018, a qualified business that leases real property that is taxed under this chapter or under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the qualified business' pro rata share of the lessor's tax on the property if:
  (1) The qualified business is liable under the lease for the pro rata share of the tax;
  (2) The qualified business applies for the rebate of the tax on or before September 15 of the tax year; and
  (3) The real property tax was paid.
(b) For tax years beginning on or after October 1, 2022, the application shall be submitted to the Mayor. The application shall include:
  (1) A copy of the lease with the lessor;
  (2) Documentation that the real property tax has been paid;
  (3) Documentation that the qualified business met the requirements of § 47-802(17) during the tax year for which the rebate is being requested; and
  (4) Documentation or information satisfying any additional requirements for eligibility established by the Mayor through rulemaking or by publication on an official website.
(c) (1) If the application is properly completed and demonstrates that the applicant qualifies for the rebate, the Mayor shall certify by October 31 of the succeeding tax year to the Office of Tax and Revenue ("OTR"), in a form and medium prescribed by OTR, each qualified business eligible to receive a real property tax rebate pursuant to this section, as well as the  portion of the tax year that the business is eligible for the tax rebate under this section. The certification shall include information concerning each qualified business certified that is sufficient to enable OTR to determine the amount of the rebate and to make payment.
  (2) If the real property tax for the tax year has been paid, OTR shall pay a rebate of real property tax in the amount provided in subsection (d)(1) of this section to each qualified business certified by the Mayor on or before December 31 of the succeeding tax year; except, that OTR shall be allowed 30 days from the date the Mayor makes the certification described in paragraph (1) of this subsection to issue the rebate.
(d) The rebate provided pursuant to this section for a tax year shall be:
  (1) The lesser of the qualified business' pro rata share of the real property tax for the tax year that was paid, directly or indirectly, by the qualified business or $15,000 per applicant per year; and
  (2) In addition to, and not in lieu of, any other tax, financial, or development incentive, tax credit, or any other type of incentive provided to a qualified business under any District or federal program.
D.C. Code § 47-2853.97 — DC Code / Title 47 / Chapter 28 / § 47-2853.97
§ 47-2853.97. Certain representations prohibited.
Status: in_force

Unless licensed in accordance with this part, no person shall use the words or terms “elevator contractor,” “elevator mechanic,” “licensed elevator contractor,” “licensed elevator mechanic,” “elevator inspector,” “licensed elevator inspector,” or any words describing an elevator specialty licensed by the Board to imply that the person is authorized to perform the services of an elevator contractor, elevator mechanic, or elevator inspector in the District.
D.C. Code § 47-1806.08f — DC Code / Title 47 / Chapter 18 / § 47-1806.08f
§ 47-1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs.
Status: repealed

Repealed.
D.C. Code § 47-2853.72 — DC Code / Title 47 / Chapter 28 / § 47-2853.72
§ 47-2853.72. Eligibility requirements.
Status: in_force

An applicant for an occupational license as a barber shall establish to the satisfaction of the Board of Barber and Cosmetology that the applicant:
(1) Has passed the examination or examinations required by the Board; and
(2) Meets any other requirements established by rule to ensure that the applicant has had the proper training and is otherwise qualified to practice the occupation, manage a facility where such occupation is performed, own such a facility or teach the occupation.
D.C. Code § 47-2011 — DC Code / Title 47 / Chapter 20 / § 47-2011
§ 47-2011. Tax a personal debt; period of limitation; liens.
Status: repealed

Repealed.
D.C. Code § 47-825 — DC Code / Title 47 / Chapter 8 / § 47-825
§ 47-825. Assessments — Board of Equalization and Review.
Status: repealed

Repealed.
D.C. Code § 47-1010 — DC Code / Title 47 / Chapter 10 / § 47-1010
§ 47-1010. Rules and regulations.
Status: in_force

The Mayor may promulgate regulations to carry out the purpose of this chapter and amend or repeal any existing regulations promulgated to carry out the purpose of this chapter.
D.C. Code § 47-1813.04 — DC Code / Title 47 / Chapter 18 / § 47-1813.04
§ 47-1813.04. Additions to tax — Nonpayments.
Status: repealed

Repealed.
D.C. Code § 47-1805.03 — DC Code / Title 47 / Chapter 18 / § 47-1805.03
§ 47-1805.03. Returns — Filing.
Status: in_force

(a) (1) Time and place. — For tax years beginning before January 1, 2016, all returns of income for the preceding taxable year required to be filed under the provisions of § 47-1805.01 shall be filed with the Chief Financial Officer on or before the 15th day of April of each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 4th month following the close of such fiscal year; provided, however, that any return required to be filed, for the preceding year under the provisions of subchapter VII of this chapter shall be filed on or before the 15th day of March in each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 3rd month following the close of such fiscal year.
  (2) For tax years beginning after December 31, 2015, all returns of income for the preceding taxable year required to be filed by § 47-1805.01 shall be filed with the Chief Financial Officer on or before the 15th day of April of each year; except, that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 4th month following the close of such fiscal year.
(b) Extension of time. — The Chief Financial Officer may grant a reasonable extension of time for filing the returns required by § 47-1805.02 whenever in his judgment good cause exists therefor, and he shall keep a record of every such extension. Except in case of a taxpayer who is not within the continental limits of the United States, no such extension shall be granted for more than 6 months, and in no case shall such extension be granted for more than 1 year.
(c) Exempt Organizations. — Notwithstanding the provisions of— subsection (a) of this section, unrelated business income tax returns of exempt organizations shall be filed on or before the 15th day of the 5th month following the close of the taxable year for the taxpayer.
D.C. Code § 47-1206 — DC Code / Title 47 / Chapter 12 / § 47-1206
§ 47-1206. Power and duty of Mayor to reassess.
Status: in_force

The Mayor of the District of Columbia is hereby authorized and directed, in any case where a special assessment for public improvements in the District of Columbia, other than an assessment levied by a jury in a condemnation proceeding, has been or hereafter may be quashed, set aside, or declared void by any court for any reason other than the right of the public authorities to levy an assessment for such improvement, to reassess the property in accordance with the benefits received from such improvement, after notice to the owner of the property and an opportunity afforded him to be heard, the hearing to be had before such agent or agents as the Mayor may designate. At such hearing physical facts which may be ascertained by view may be considered, whether proved or not. Such agent or agents shall report in writing to the Mayor the substance of the evidence taken and the arguments made at the hearing, together with the findings (which may include a statement of any physical facts not proved at the hearing which may be ascertained by view) and the recommendations of such agent or agents. A copy of such report, findings, and recommendations shall be mailed to the protestant 10 days before being presented to the Mayor, and the protestant may, before such report, findings, and recommendations are presented to the Mayor, file with such agent or agents exceptions to such report and findings, which exceptions shall be presented to the Mayor with such report, findings, and recommendations. The reassessment shall be made within 1 year from the date the judgment or decree quashing, setting aside, or declaring void the assessment becomes final and not subject to review. Notice of such reassessment shall be given the property owner in the same manner as if such reassessment was an original assessment, and such reassessment shall bear interest and be collected in the same manner as if such reassessment was an original assessment.
D.C. Code § 47-1374 — DC Code / Title 47 / Chapter 13A / § 47-1374
§ 47-1374. Service of process.
Status: in_force

(a) The plaintiff shall set forth in the caption of the complaint the last address known to the plaintiff or to the attorney filing the complaint of each defendant, as obtained from:
  (1) Any records examined as part of the title examination;
  (2) The Recorder of Deeds; and
  (3) Any other address that is known to the plaintiff or the attorney filing the complaint.
(b) Subsection (a) of this section shall not require the plaintiff or the attorney for the plaintiff to make any investigations or to search any other records or sources of information other than those stated.
(c) This subsection applies only if a last known address for a defendant is obtained as provided under subsections (a) and (b) of this section. The plaintiff shall cause a copy of the order of publication to be mailed by first class, certified mail, postage prepaid, to each defendants address as determined by the provisions of subsections (a) and (b) of this section.
(d) Notice to a defendant may be made in any other manner that results in actual notice of the pendency of the action to the defendant. If notice is given under this subsection, the plaintiff shall file an affidavit that fairly describes the method and time of service.
(e) (1) A final judgment may not be entered earlier than the later of:
    (A) One year following the initial scheduling conference in the foreclosure action; or
    (B) Four months following the completion of service on the owner and all parties identified as defendants in § 47-1371 .
  (2) Paragraph (1) of this subsection shall not apply to any final judgment in which all interested parties have disclaimed any interest in the property subject to the judgment or in a case where a real property was sold under § 47-1353(a)(3) or (b).
D.C. Code § 47-2706 — DC Code / Title 47 / Chapter 27 / § 47-2706
§ 47-2706. Misrepresenting merchandise.
Status: in_force

Any person selling or offering for sale any property under the provisions of this subchapter shall, in describing the same, be truthful with respect to the character, quality, kind, and description of the same and which, for the purpose hereof, shall be considered as warranties, and any breach of the same shall be punishable by prosecution in the Superior Court of the District of Columbia, as hereinbefore set forth.
D.C. Code § 47-1421 — DC Code / Title 47 / Chapter 14 / § 47-1421
§ 47-1421. Authorization to promulgate regulations.
Status: expired

[Expired].
D.C. Code § 47-2031 — DC Code / Title 47 / Chapter 20 / § 47-2031
§ 47-2031. Notices.
Status: repealed

Repealed.
D.C. Code § 47-381 — DC Code / Title 47 / Chapter 3 / § 47-381
§ 47-381. Findings.
Status: in_force

The Council of the District of Columbia finds:
(1) That there exists a public perception that the District budget approved by the Council, after considerable careful public examination, is the plan which determines the manner in which District funds will be spent;
(2) That the District’s new financial management system, which became operative in fiscal year 1980, provides the Council a new level of budget information;
(3) That questions remain in regard to the role of the Council with respect to ongoing oversight and control of the District budget;
(4) That a large portion of the District’s annual expenditures are funded by grants from the federal government and private sources. Although these grant funds are a major portion of the District’s program process, to a great extent, planning and allocation of these funds are without public participation through the legislative process;
(5) That under the District’s new financial management system, the Council will be excluded from approval or review of federal grant funds to District agencies;
(6) That the District does not have a legislative process to address and control all city expenditures from all revenue sources; and
(7) That there is a need to clearly define the continuing role of the Council in the budget process in order to resolve those questions critical to the shaping of public policy and the prudent management of publicly entrusted tax dollars.
D.C. Code § 47-4641 — DC Code / Title 47 / Chapter 46 / § 47-4641
§ 47-4641. Allen Chapel A.M.E. Senior Residential Rental Project; Lots 0024, 0025, 0026, 0038, 0214, 0215, 0218, 0923, 0924, and 0925, Square 5730.
Status: in_force

(a) The real property described as Lots 0024, 0025, 0026, 0038, 0214, 0215, 0923, 0924, and 0925, Square 5730, owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, Inc., shall be exempt from the tax imposed by Chapter 8 of this title as long as the real property is owned by Allen Chapel African Methodist Episcopal Church, Inc., or by an entity controlled, directly or indirectly, by Allen Chapel African Methodist Episcopal Church, Inc., and not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(b) The real property described as Lot 0218, Square 5730, including any improvements on the property, which was consolidated from portions of Lots 0038, 0923, and 0924, Square 5730 and which has been transferred from Allen Chapel African Methodist Episcopal Church, Inc., to the Alabama Ave. Affordable Housing, L.P., shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is used as an affordable rental housing project and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(c) The exemption provided in subsection (b) of this section shall run with Lot 0218, Square 5730 and shall apply to any subsequent owner or assignee or successor in interest of the Alabama Ave. Affordable Housing, L.P.; provided, that the property is used as an affordable rental housing project and is not used for commercial purposes.
(d) For the purposes of this section, the term:
  (1) “Affordable rental housing project” means a housing development, including tenant services, improvements, and facilities related to the housing development, in which units are primarily rented to households with incomes that are not more than 60% of area median income (adjusted for household size), as defined by the U.S. Department of Housing and Urban Development for households in the District of Columbia, or that is otherwise in compliance with applicable use restrictions during a federal low-income housing tax credit compliance period or other federal program governing income and use restrictions.
  (2) “Alabama Ave. Affordable Housing, L.P.” means the entity established by Allen Chapel African Methodist Episcopal Church, Inc., to develop the Alabama Avenue Affordable Rental Housing Project; which entity is comprised of Vision of Victory CDC, a subsidiary of Allen Chapel African Methodist Episcopal Church, Inc., which holds a 51% interest in the entity, and the NHP Foundation, a nonprofit affordable housing developer/owner, which owns a 49% interest in the entity.
  (3) “Alabama Avenue Affordable Rental Housing Project” means the acquisition, construction, rehabilitation, equipping, including the financing, refinancing, or reimbursing of costs of an affordable rental housing project, including for any related tenant services, improvements, or facilities, located on the real property described as Lot 0218, Square 5730.
D.C. Code § 47-2853.101 — DC Code / Title 47 / Chapter 28 / § 47-2853.101
§ 47-2853.101. Scope of practice for interior designers.
Status: in_force

For the purposes of this part, the term “practice of interior design” means providing or offering to provide consultations, preliminary studies, drawings, specifications, or any related service for the design analysis, programming, space planning, or aesthetic planning of the interior of buildings, using specialized knowledge of interior construction, building systems and components, building codes, fire and safety codes, equipment, materials, and furnishings, in a manner that will protect and enhance the health, safety, and welfare of the public whether one or all of these services are performed either in person or as the directing head of an organization.
D.C. Code § 47-4681 — DC Code / Title 47 / Chapter 46 / § 47-4681
§ 47-4681. Tax Abatement for 1735 K Street, NW; Lot 849, Square 163.
Status: in_force

(a) For the purpose of this section, the term:
  (1) "Base year" means real property tax year 2025 with respect to the real property tax levied under Chapter 8 on the Property for that tax year.
  (2) "Extended stay housing" means the portion of the building above the first floor in which furnished habitable rooms or suites, each with a kitchen, are reserved primarily for transient guests who rent the rooms on a daily, weekly, or monthly basis.
  (3) "First Source Agreement" means an agreement with the District government governing certain obligations pursuant to § 2-219.03 and Mayor's Order 83-265, dated November 9, 1983, regarding job creation and employment.
  (4) "Owner" means BUAP 1735 K LLC, its successors, affiliates, and assigns.
  (5) "Property" means the real property, including any improvements constructed thereon, at 1735 K Street, NW, known for tax and assessment purposes as Lot 849 in Square 163.
(b) Beginning on October 1, 2028, the real property taxes imposed on the Property pursuant to Chapter 8 shall not be increased over the amount of real property tax levied upon the Property for the base year rate for a period of 15 real property tax years; provided, that the Owner shall:
  (1) Convert the building to primarily extended stay housing with a total project cost of not less than $40,000,000;
  (2) Operate or cause to be operated a minimum of 95 units at the Property;
  (3) Have received a certificate of occupancy on the Property no later than 36 months after the effective date of the Corporate Short-Term Stay Housing in Downtown Tax Abatement Amendment Act of 2024, passed on 2nd reading on June 25, 2024 (Enrolled version of Bill 25-784);
  (4) Enter into an agreement with the District government that requires the Owner, or its designee or assignee, to, at a minimum, contract with certified business enterprises for at least 35% of the contract dollar volume of the construction of the project, in accordance with Subchapter IX-A of Chapter 2 of Title 2 ;
  (5) Pay taxes, as applicable, under §§ 47-2002 , 47-2002.02 , 47-2002.03 , and 47-2002.03a ;
  (6) Notwithstanding any other provision of law, enter into a First Source Agreement for the operation of the repositioned building; and
  (7) By September 30 of the year immediately preceding each tax year in the abatement period set forth in this subsection, provide the Mayor with information showing whether each of the requirements for eligibility for the abatement provided by this section has been met.
(c) By December 31 of each tax year of the abatement period provided in subsection (b) of this section, the Mayor shall certify to the Office of Tax and Revenue that the Property is eligible for the abatement provided in this section for that tax year. The Mayor shall notify the Office of Tax and Revenue if the Property ceases to be eligible for the abatement and the date such eligibility ceased.
D.C. Code § 47-1001 — DC Code / Title 47 / Chapter 10 / § 47-1001
§ 47-1001. Real property — Listing.
Status: in_force

The Mayor shall publish, by class and by individual property, a listing of all real property exempt from the real property tax in the District. Such listing shall include the address, lot and square number, the name of the owner, the assessed value of the land and improvements of such property, and the amount of the tax exemption in the previous fiscal year.
D.C. Code § 47-859.04a — DC Code / Title 47 / Chapter 8 / § 47-859.04a
§ 47-859.04a. Tax abatements for new residential developments — Notice and appeal rights.
Status: in_force

Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 through 47-859.05 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2 [ § 2-1801.01 et seq.], and the rules thereunder.
D.C. Code § 47-4677 — DC Code / Title 47 / Chapter 46 / § 47-4677
§ 47-4677. 206 Elm Street, N.W.; Lot 805, Square 3087.
Status: in_force

The real property designated for tax purposes as Lot 805, Square 3087, located at 206 Elm Street, N.W., shall be exempt from the tax imposed by Chapter 8 of this title during tax year 2023; except, that the total tax exemption shall not exceed $30,000.
D.C. Code § 47-340.12 — DC Code / Title 47 / Chapter 3 / § 47-340.12
§ 47-340.12. Information reporting.
Status: in_force

Within 3 days after the Mayor’s receipt of the transcript of proceedings relating to the issuance of any series of bonds, the Mayor shall transmit a copy of this transcript to the Secretary to the Council.
D.C. Code § 47-2414 — DC Code / Title 47 / Chapter 24 / § 47-2414
§ 47-2414. Penalties.
Status: repealed

Repealed.
D.C. Code § 47-2853.192 — DC Code / Title 47 / Chapter 28 / § 47-2853.192
§ 47-2853.192. Fiduciary duties when representing a buyer.
Status: in_force

(a) A licensee engaged by a buyer shall:
  (1) Perform in accordance with the terms of the brokerage relationship;
  (2) Promote the interests of the buyer by:
    (A) Seeking a property at a price and terms acceptable to the buyer, but, the licensee shall not be obligated to seek other properties for the buyer while the buyer is a party to a contract to purchase property unless agreed to as part of the brokerage relationship;
    (B) Presenting in a timely manner all written offers or counteroffers to and from the buyer, even when the buyer is already a party to a contract to purchase property;
    (C) Disclosing to the buyer material facts related to the property or concerning the transaction of which the licensee has actual knowledge, provided that nothing in this section shall modify or limit in any way the provisions of § 42-1755(f) ; and
    (D) Accounting for in a timely manner all money and property received in which the buyer has or may have an interest;
  (3) Maintain confidentiality of all personal and financial information received from the client during the brokerage relationship and any other information that the client requests during the brokerage relationship be maintained confidential unless otherwise provided by law or the buyer consents in writing to the release of such information;
  (4) Exercise ordinary care; and
  (5) Comply with all requirements of this section, all applicable fair housing statutes and regulations, and all other applicable statutes and regulations which are not in conflict with this section.
(b) A licensee engaged by a buyer shall treat all prospective sellers honestly and shall not knowingly give them false information. No cause of action shall arise against any licensee for revealing information as required by this section or applicable law. In the case of a residential transaction, a licensee engaged by a buyer shall disclose to a seller the buyer’s intent to occupy the property as a principal residence.
(c) A licensee engaged by a buyer in a real estate transaction may, unless prohibited by law or the brokerage relationship, provide assistance to the seller, or prospective seller, by performing ministerial acts. Performing such ministerial acts that are not inconsistent with part O, § 47-2853.197 , and this section shall not be construed to violate the licensee’s brokerage relationship with the buyer unless expressly prohibited by the terms of the brokerage relationship, nor shall performing such ministerial acts be construed to form a brokerage relationship with the seller.
(d) A licensee engaged by a buyer does not breach any duty or obligation to the buyer by showing properties in which the buyer is interested to other prospective buyers, whether as clients or customers, by representing other buyers looking at the same or other properties, or by representing sellers relative to other properties.
(e) Licensees shall disclose brokerage relationships pursuant to the provisions of § 47-2853.193 .
D.C. Code § 47-169 — DC Code / Title 47 / Chapter 1A / § 47-169
§ 47-169. Right to judicial appeal.
Status: repealed

Repealed.
D.C. Code § 47-1806.08b — DC Code / Title 47 / Chapter 18 / § 47-1806.08b
§ 47-1806.08b. Tax on residents and nonresidents — Refund of credit.
Status: repealed

Repealed.
D.C. Code § 47-2855.05 — DC Code / Title 47 / Chapter 28 / § 47-2855.05
§ 47-2855.05. Collection and deposit of fees.
Status: in_force

All fees collected by the Department under this subchapter shall be deposited with the D.C. treasurer and credited to the Corporate Recordation Fund (“Fund”) as defined in § 29-102.13 .
D.C. Code § 47-175 — DC Code / Title 47 / Chapter 1B / § 47-175
§ 47-175. Notice; protest.
Status: repealed

Repealed.
D.C. Code § 47-1805.02 — DC Code / Title 47 / Chapter 18 / § 47-1805.02
§ 47-1805.02. Returns — Persons required to file.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
Each of the following persons shall file a return with the Chief Financial Officer stating specifically the items of his gross income and the items claimed as deductions and credits allowed under this chapter, and such other information for the purpose of carrying out the provisions of this chapter as the Chief Financial Officer may require:
(1) Residents and nonresidents. — Every individual having for the taxable year, gross income which equals or exceeds the applicable basic standard deduction as defined under § 47-1801.04(3A) .
(2) Fiduciaries. — (A) Every fiduciary of a trust that has gross income of $100 or more for the taxable year; and
  (B) Every fiduciary of an estate that has gross income of $1 or more for the taxable year.
  (C) [Repealed].
  (D) [Repealed].
(3) Joint fiduciaries. — A return by one of 2 or more joint fiduciaries filed with the Chief Financial Officer shall be sufficient compliance with the provisions of subsection (b) of this section.
(4) If any resident or nonresident or any fiduciary is unable to make his own return, the return shall be made by his duly authorized agent.
(5) Corporations and financial institutions. — (A) Every corporation or financial institution engaging in or carrying on any trade or business within the District or receiving income from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03 , even if the business or source income is exempt under other provisions of this chapter.
  (B) Affiliated corporations (including affiliated incorporated financial institutions) shall file separate returns unless an election is made in accordance with the requirements of subparagraph (C) of this paragraph.
  (C) (i) On or before the due date, including any extensions, for filing the original tax return, an affiliated group may elect to consolidate the taxable income of all members of the affiliated group. The election shall be binding on the affiliated group; provided, that the election shall terminate automatically upon the revocation or termination of its federal consolidation election.
    (ii) In order to file a consolidated return, the affiliated group shall have properly elected, or was required, to file a consolidated federal return under section 1501 of the Internal Revenue Code of 1986 [26 U.S.C. § 1501].
    (iii) The election to file a consolidated return shall be accompanied by written consents to the election signed by each of the members of the affiliated group.
    (iv) The District may require that a consolidated return be filed for an affiliated group that is eligible, but has not elected, to file a consolidated return under this subparagraph if the District determines that a consolidated return is necessary to prevent evasion of taxes or to clearly reflect the taxable income that is attributable to the business conducted in the District by the affiliated group.
    (v) In taxable years after the year of the election, a corporation that was not a member of the original affiliated group in the year of the election but is a member of the affiliated group in the current year shall be deemed to have waived any objection to the filing of the consolidated return in the District by its consent, if any, to join in filing a consolidated return in the District by the parent of the District affiliated group. In the case of a corporation that is a member of the affiliated group for a part of the taxable year, the consolidated return shall include the income of the corporation for the part of the year that it is a member of the affiliated group.
    (vi) All members of the affiliated group that elected or was required to file a consolidated return in the District are jointly and severally liable for the taxes, interest, and penalties of the affiliated group.
    (vii) The Chief Financial Officer may promulgate regulations to determine, compute, assess, collect, and adjust, the tax liability of the affiliated group.
  (D) For purposes of this paragraph, the term “affiliated group” means an affiliated group as defined in section 1504 of the Internal Revenue Code of 1986 [26 U.S.C. § 1504]; provided, that the affiliated group shall not include any corporation which does not have gross income derived from sources within the District.
(6) Unincorporated businesses. — Every unincorporated business engaging in or carrying on any trade or business within the District or receiving income from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03 and having a gross income of more than $12,000, regardless of whether it has a net income. The return shall be made by the taxpayer or taxpayers liable for the payment of the tax.
(7) Partnerships. — Every partnership, other than partnerships subject to the taxes imposed by §§ 47-1808.01 to 47-1808.06 on unincorporated businesses, engaged in any trade or business, or receiving income from sources within the District. There shall be included in such return the names and addresses of the individuals who would be entitled to share in the net income of the partnership, if distributed, and the amount of distributive share of each individual.
(7A) Exempt Organizations. — Every exempt organization exempt from tax that has unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 [26 U.S.C. § 511] or income subject to tax under section 527 of the Internal Revenue Code of 1986 [26 U.S.C. § 527], as provided under § 47-1802.01 .
(8) Registration. — No person shall engage in or continue to engage in a trade, business or profession subject to taxes under the provisions of this chapter without first registering to do so. Such registration shall be made in such manner and on such forms as the Chief Financial Officer shall prescribe and registration shall not be transferable. Whoever engages in a trade, business or profession which is subject to tax under the provisions of this chapter without first registering to do so, as required by this section, shall, upon conviction thereof be fined not more than $500. Such failure to register shall also be subject to a civil penalty of $50 a day for each day that such failure continues.
D.C. Code § 47-1502 — DC Code / Title 47 / Chapter 15 / § 47-1502
§ 47-1502. Assessment — Full and true value to be listed.
Status: repealed

Repealed.
D.C. Code § 47-2002.06 — DC Code / Title 47 / Chapter 20 / § 47-2002.06
§ 47-2002.06. Verizon Center sales taxes.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Bond Act" means [subchapter IV of Chapter 16 of Title 10] .
  (2) "Ticket" means any physical, electronic, or other form of a certificate, document, or token showing that a fare, admission, or license fee for a revocable right to enter the Verizon Center, or a right to purchase future rights to enter the Verizon Center, has been paid.
  (3) "Verizon Center" means the facility located at 601 F Street, N.W., Washington, D.C., described as Square 455, Lot 47, as shown on the tax rolls of the District maintained by the Office of Tax and Revenue.
(b) (1) Notwithstanding any other provision of this chapter relating to the imposition ofsales tax on either a retail sale or a sale at retail, there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale:
    (A) At the Verizon Center of tangible personal property or services otherwise taxable, except:
      (i) The sale of food and beverages subject to the tax imposed by § 47-2002(3) ;
      (ii) The sale or charge for the services of parking motor vehicles subject to the tax imposed by § 47-2002(1) ; and
      (iii) The sale of tangible personal property or services by the following businesses:
        (I) Urban Adventures at Gallery Place, LLC (doing business as Vida Fitness);
        (II) Urban Salon, Inc. (doing business as Bang Salon);and
        (III) Shimba Hills Coffee, Inc. (doing business as Shimba Hills Coffee); and
    (B) Of tickets to any public event referred to in § 47-2001(n)(1)(H) sponsored by the person (or any affiliate of such person) and to be performed at the Verizon Center, regardless of whether the ticket is sold to a person who resells the ticket to another person or to a person who uses the ticket for admission to the event.
  (2) The revenues received by the District of Columbia from the taxes imposed by this section shall be deposited into the Verizon Center Fund established by the Bond Act .
(c) The Chief Financial Officer shall promulgate regulations as may be necessary or appropriate to carry out the provisions of this section, including regulations relating to the determination of District gross receipts and electronic filing and payment of sales taxes and fees.
(d) This section shall apply on the 1st day of the month that is at least 30 days (excluding Saturdays, Sundays, and holidays) after the issuance of the bonds authorized by the Bond Act and shall expire on the 1st day of the month after the date that the bonds authorized by the Bond Act have been paid in full.
D.C. Code § 47-398.05 — DC Code / Title 47 / Chapter 3 / § 47-398.05
§ 47-398.05. Limitation on amount of borrowing financed by arena tax.
Status: in_force

Notwithstanding any other provision of law, the amount of borrowing associated with the arena development and construction costs, including, but not limited to, land acquisition, construction, predevelopment, off-site infrastructure, and financing for capital interest and principal, may not exceed $61 million, to be paid from proceeds of the arena tax, established pursuant to § 47-2751 et seq.
D.C. Code § 47-1471 — DC Code / Title 47 / Chapter 14 / § 47-1471
§ 47-1471. In general.
Status: repealed

Repealed.
D.C. Code § 47-1804.01 — DC Code / Title 47 / Chapter 18 / § 47-1804.01
§ 47-1804.01. Accounting periods — Computation of income.
Status: in_force

The net income shall be computed upon the basis of the taxpayer’s annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance with such method as in the opinion of the Mayor does clearly reflect the income. If the taxpayer’s annual accounting period is other than a fiscal year as defined in § 47-1801.04(8) or if the taxpayer has no annual accounting period or does not keep books, the net income shall be computed on the basis of the calendar year. If the taxpayer makes a federal income tax return, his income shall be computed, for the purposes of this subchapter, on the basis of the same calendar or fiscal year as in such federal income tax return, if the basis is accepted and approved by the Commissioner of Internal Revenue.
D.C. Code § 47-2103 — DC Code / Title 47 / Chapter 21 / § 47-2103
§ 47-2103. Purchase of new stocks for use on “closing-out sales” prohibited; presumption.
Status: in_force

No person in contemplation of a closing-out sale shall order any goods, wares, or merchandise for the purpose of selling and disposing of the same at such sale, and any unusual purchase and additions to the stock of such goods, wares, or merchandise within 60 days prior to the filing of application for a license to conduct such sale shall be presumptive evidence that such purchases and additions to stock were made in contemplation of such sale.
D.C. Code § 47-4607 — DC Code / Title 47 / Chapter 46 / § 47-4607
§ 47-4607. Parkside Terrace development project — Tax exemptions.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Affordable rental housing project” means a housing development in which units are rented to occupying households with not more than 80% of area median income (adjusted for household size) for a rent not exceeding 30% of household income as such amounts are determined by the United States Department of Housing and Urban Development.
  (2) “Developer Sponsor” means Parkside Terrace Development LLC, its successors and affiliates.
  (3) “Parkside Terrace project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred therefor, of the mixed-use apartment house and townhouse project located on the Parkside Terrace property, consisting of:
    (A) A 12-story building expected to contain approximately 325 rental apartment and condominium units on the Parkside Terrace property;
    (B) Approximately 30 townhouse units expected to be built on currently vacant land on the Parkside Terrace property; and
    (C) Other ancillary improvements.
  (4) “Parkside Terrace property” means the real property, including any improvements thereon, located in Square 5926, Lot 3 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots in the future).
(b) The following conveyances with respect to the Parkside Terrace project shall be exempt from the tax imposed by §§ 42-1103 and 47-903 :
  (1) Any conveyances to the developer sponsor; and
  (2) Any conveyances from the developer sponsor to an entity for any portion of the Parkside Terrace project which is to be operated as an affordable rental housing project.
(c) The sales and rental of tangible personal property to be incorporated in or consumed in the Parkside Terrace project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Parkside Terrace project or the Parkside Terrace property, shall be exempt from the tax imposed by § 47-2002 .
(d) (1) The Parkside Terrace property shall be exempt from the tax imposed by Chapter 8 [of this title].
  (2) The real property tax exemption granted by paragraph (1) of this subsection shall apply:
    (A) To the portion of the Parkside Terrace property expected to be developed into an affordable rental housing project only so long as such portion of the property is operated as an affordable rental housing project; and
    (B) To those portions of the Parkside Terrace property which are expected to be developed into for-sale condominium and townhouse units only until such portions of the property are transferred by the Developer Sponsor.
(e) The Parkside Terrace project shall be exempt from any public space permit fees imposed by § 47-2718 .
(f) The exemptions pursuant to subsections (c) and (d) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Parkside Terrace project or the Parkside Terrace property and shall not exceed, in the aggregate, $6 million.
(g) This section shall not prevent or restrict the Developer Sponsor from utilizing any other tax, development, or other economic incentives available to the Parkside Terrace project or the Parkside Terrace property.
D.C. Code § 47-340.30 — DC Code / Title 47 / Chapter 3 / § 47-340.30
§ 47-340.30. Issuance of the bonds.
Status: in_force

(a) The bonds of any series may be sold as Parity Bonds or Subordinated Bonds at negotiated or competitive sale at, above, or below par, to one or more persons or entities, and upon terms that the Chief Financial Officer considers to be in the best interests of the District.
(b) The Chief Financial Officer may prepare or cause to be prepared and execute, in connection with each sale of the bonds, offering documents on behalf of the District, may deem final any such offering document on behalf of the District for purposes of compliance with federal laws and regulations governing such matters, and may authorize the distribution of the documents in connection with the bonds.
(c) The Chief Financial Officer may deliver executed bonds, on behalf of the District, for authentication, and, after the bonds have been authenticated, to deliver the bonds to the original purchasers of the bonds upon payment of the purchase price.
(d) The bonds shall not be issued until the Chief Financial Officer receives an approving opinion from Bond Counsel as to the validity of the bonds of such series and, if the interest on the bonds is expected to be exempt from federal income taxation, the treatment of the interest on the bonds for purposes of federal income taxation.
(e) No series of the bonds shall be issued unless the Chief Financial Officer provides certification that the issue of that series of the bonds shall not create a violation of § 1-206.03(b) , treating the bonds as general obligation bonds solely for the purpose of determining whether § 1-206.03(b) would be violated with this treatment of the bonds, and, for purposes of the certification, pursuant to § 1-204.75 :
  (A) The Chief Financial Officer shall include in any calculation, while any bond anticipation notes are outstanding, the estimated maximum annual debt service amount for the bonds anticipated by such bond anticipation notes;
  (B) The Chief Financial Officer shall not include in any such calculation the debt service on the bond anticipation notes; and
  (C) The estimated maximum annual debt service on the bonds anticipated by the bond anticipation notes shall be as estimated at the time the bond anticipation notes are issued.
(f) Chapter 3 of Title 2 and subchapter III-A of this chapter shall not apply to any contract the Mayor or Chief Financial Officer may from time to time enter into, or the Mayor or Chief Financial Officer may determine to be necessary or appropriate, for purposes of this subchapter, including the selection of Bond Counsel, underwriters, financial advisors, or other professionals for a particular bond issue.
D.C. Code § 47-1812.16 — DC Code / Title 47 / Chapter 18 / § 47-1812.16
§ 47-1812.16. Collection by Mayor.
Status: repealed

Repealed.
D.C. Code § 47-918 — DC Code / Title 47 / Chapter 9 / § 47-918
§ 47-918. Penalty; prosecutions.
Status: repealed

Repealed.
D.C. Code § 47-2418 — DC Code / Title 47 / Chapter 24 / § 47-2418
§ 47-2418. Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.
Status: in_force

(a) Any wholesaler, retailer, or vending machine operator licensed under § 47-2404(b) who has purchased any cigarette tax stamps, affixed to a cigarette package or otherwise, prior to July 1, 1993, or that are otherwise held on July 1, 1993, shall:
  (1) Pay to the Mayor, in accordance with paragraph (2) of this subsection, an amount equal to the difference between the amount of tax represented by cigarette tax stamps purchased prior to July 1, 1993, and held on July 1, 1993, and the amount of tax that an equal number of cigarette tax stamps would represent if purchased on July 1, 1993;
  (2) File with the Mayor, within 20 days after July 1, 1993, on a form to be prescribed by the Mayor, a statement showing the number of cigarette tax stamps held by him or her as of July 1, 1993, and pay to the Mayor, the amount specified in paragraph (1) of this subsection; and
  (3) Keep and preserve for the 12-month period immediately following July 1, 1993, the inventories and other records that form the basis for the information furnished to the Mayor under paragraph (2) of this subsection.
(b) For the purposes of this section, a tax stamp shall be considered to be held by a wholesaler, retailer, or vending machine operator:
  (1) If title is passed to the wholesaler, retailer, or vending machine operator, whether or not delivery to him or her has been made; and
  (2) If title has not at any time been transferred to any person other than a wholesaler, retailer, or vending machine operator.
(c) Any violations of this section shall be punishable as provided in § 47-2414 [repealed].
(d) Prosecutions under this section shall be brought on information in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia.
D.C. Code § 47-2608 — DC Code / Title 47 / Chapter 26 / § 47-2608
§ 47-2608. Rates on insurance companies; exceptions; marine insurance excluded; payment schedule; revocation of certificate of authority for failure to pay tax.
Status: in_force

(a) (1) Except as provided in paragraph (1A) of this subsection, all such companies, including companies which issue annuity contracts, shall also pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 1.7% of their policy and membership fees and net premium receipts or consideration received in such calendar year on all insurance and annuity contracts on risks in the District of Columbia. Such tax shall be in lieu of all other taxes except:
    (A) Taxes upon real estate; and
    (B) Fees and charges provided for by the insurance laws of the District including amendments made to such laws by this chapter.
  (1A) (A) All companies that issue contracts of insurance against accident and loss of health shall pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 2% of their policy and membership fees and net premium receipts or consideration received in that calendar year on all policies or contracts in the District of Columbia. Such tax shall be in lieu of all other taxes except:
      (i) Taxes upon real estate; and
      (ii) Fees and charges provided for by the insurance laws of the District.
    (B) This paragraph shall apply as of October 1, 2008.
  (2) Net premium receipts or consideration received means gross premiums or consideration received, not including premiums received in connection with a tax exempt “pension business” as defined in section 1012(c)(4)(D) of the Tax Reform Act of 1986 (26 U.S.C. § 833, note), by a corporation referred to in section 1012(c)(4)(B) of the Tax Reform Act of 1986, less the sum of the following:
    (A) Premiums received for reinsurance assumed and premiums or consideration returned on policies or contracts cancelled or not taken; and
    (B) Dividends paid in cash or used by the policyholders in payment of renewal premiums.
    (C) All premiums received from policies or contracts issued in connection with a pension, annuity, profit-sharing plan or individual retirement annuity qualified or exempt under section 401, 403, 404, 408, or 501(a) of the Internal Revenue Code, or successor provisions.
  (3) Nothing contained in this section or in § 47-2603 or § 47-2609 shall apply with respect to marine insurance written within the said District and reported, taxed, and licensed under Chapter 26 of Title 31 .
(a-1) A hospital service corporation or medical service corporation may deduct, in an amount not to exceed $550,000, the corporation’s payment to the rate stabilization fund under § 31-3514 and payments and expenditures pursuant to a public-private partnership entered into in accordance with the provisions of Chapter 5 of Title 31 from the amount otherwise due by the corporation under subsection (a) of this section.
(b) (1) The tax imposed by subsection (a) of this section shall, for each calendar year prior to calendar year 1977, be paid before the first day of March of the next succeeding calendar year.
  (2) Except as provided in paragraph (3) of this subsection, the tax imposed for calendar year 1999, and for each calendar year thereafter, shall be paid on or before the first day of June of the calendar year in which the income to be taxed is received and before the first day of March following the close of each calendar year. The June payment shall be an amount equal to 1/2 of the total premium tax liability determined for the preceding calendar year. In accordance with rules prescribed by the Mayor, each company shall determine its total tax liability for each calendar year and pay the remainder, if any, on or before the first day of March following the close of each calendar year. Overpayments of tax may be refunded to the company or credited to the company’s next installment payment, at the election of the company.
  (3) The installment payment provision of subsection (b)(2) of this section shall not apply in the case of any company having a tax liability for the preceding calendar year less than $1,000. In such cases the tax shall be paid on or before the first day of March following the close of the calendar year.
(c) The certificate of authority of any company may be revoked for failure to pay the tax required by this chapter.
D.C. Code § 47-392.12 — DC Code / Title 47 / Chapter 3 / § 47-392.12
§ 47-392.12. Pledge of security interest in revenues of District government.
Status: in_force

(a) In general. — The Authority may pledge or grant a security interest in revenues to individuals or entities purchasing bonds, notes, or other obligations issued pursuant to this part.
(b) Dedication of revenue stream from District government. — The Authority shall require the Mayor:
  (1) To pledge or direct taxes or other revenues otherwise payable to the District government (which are not otherwise pledged or committed), including payments from the Federal Government, to the Authority for purposes of securing repayment of bonds, notes, or other obligations issued pursuant to this part; and
  (2) To transfer the proceeds of any tax levied for purposes of securing such bonds, notes, or other obligations to the Authority immediately upon collection.
D.C. Code § 47-857.03 — DC Code / Title 47 / Chapter 8 / § 47-857.03
§ 47-857.03. Tax abatements for new residential developments — Tax abatement for all new housing projects downtown.
Status: in_force

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: $0.81 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 45% of the difference between the residential real property tax imposed on the project by § 47-811 before and after development.
(2) 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 property.
(3) 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.
D.C. Code § 47-1385 — DC Code / Title 47 / Chapter 13A / § 47-1385
§ 47-1385. Transition provisions; applicability of chapter.
Status: in_force

Chapter 13 [of this title] shall apply to any tax sale made or instituted, and any agreement executed between the District and any third party with respect to such sale, before January 1, 2001. This chapter shall apply to any tax sale made or instituted (or which could have been made or instituted), and any agreement executed between the District and any third party with respect to such sale, after December 31, 2000.
D.C. Code § 47-137 — DC Code / Title 47 / Chapter 1 / § 47-137
§ 47-137. Capital outlay appropriations.
Status: in_force

Amounts appropriated under “capital outlay,” together with such amounts previously appropriated under “capital outlay,” shall be available within the appropriations involved without regard to fiscal year project limitations.
D.C. Code § 47-340.04 — DC Code / Title 47 / Chapter 3 / § 47-340.04
§ 47-340.04. Details of each series of bonds.
Status: in_force

(a) The Mayor is authorized to take any action necessary or appropriate in accordance with this subchapter in connection with the preparation, execution, issuance, sale, delivery, security for, and payment of each series of bonds, including, but not limited to, determinations of:
  (1) The final form, content, designation, and terms of the bonds, including a determination that such bonds may be issued in certificate or book entry form;
  (2) The principal amount of the bonds to be issued and denominations of the bonds;
  (3) The rate or rates of interest or the method for determining the rate or rates of interest on the bonds;
  (4) The date or dates of issuance, sale, and delivery of, and the payment of interest on the bonds, and the maturity date or dates of such bonds;
  (5) The terms under which the bonds may be paid, optionally or mandatorily redeemed, accelerated, tendered, called, or put for redemption, repurchase, or remarketing before their respective stated maturities;
  (6) Provisions for the registration, transfer, and exchange of each series of bonds and the replacement of mutilated, lost, stolen, or destroyed bonds;
  (7) The creation of any reserve fund, sinking fund, or other fund with respect to the bonds;
  (8) The time and place of payment of the bonds;
  (9) Procedures for monitoring the use of the proceeds received from the sale of the bonds to ensure that they are properly applied to their respective project and used to accomplish the purposes of the Home Rule Act;
  (10) Actions necessary to qualify the bonds under blue sky laws of any jurisdiction where the bonds are marketed; and
  (11) The terms and types of credit enhancement under which the bonds may be secured.
(b) The bonds shall contain a legend, which shall provide that the bonds shall be special obligations of the District, shall be without recourse to the District, shall not be a pledge of, and shall not involve, the faith and credit or the taxing power of the District, shall not constitute a debt of the District, and shall not constitute lending of the public credit for private undertakings as prohibited in section 602(a)(2) of the Home Rule Act [ § 1-206.02(a)(2) ].
(c) The bonds shall be executed in the name of the District and on its behalf by the manual or facsimile signature of the Mayor. The Mayor’s execution and delivery of the bonds shall constitute conclusive evidence of the Mayor’s approval, on behalf of the District, of the final form and content of the bonds.
(d) The official seal of the District, or a facsimile of it, shall be impressed, printed, or otherwise reproduced on the bonds.
(e) The bonds may be issued in accordance with the terms of the trust instruments entered into by the District and one or more trustees to be selected by the Mayor, and may be subject to the terms of one or more agreements entered into by the Mayor pursuant to section 490(a)(4) of the Home Rule Act [ § 1-204.90(a)(4) ].
(f) The bonds may be issued at any time or from time to time in 1 or more issues and in 1 or more series.
D.C. Code § 47-368.05 — DC Code / Title 47 / Chapter 3 / § 47-368.05
§ 47-368.05. Deposit of revenues dedicated to debt service.
Status: in_force

Notwithstanding any other law, excluding funds expressly exempted by the Chief Financial Officer, revenues dedicated by law to specific funds, shall, whenever a portion of those funds is budgeted to pay debt service, first be deposited into the General Fund of the District of Columbia to pay such debt service. After sufficient revenues have been deposited for debt service, any additional revenues shall then be deposited into the specific funds. Any revenues deposited, but unexpended for debt service shall be deposited in the specific funds at the end of the fiscal year.
D.C. Code § 47-2885.19 — DC Code / Title 47 / Chapter 28 / § 47-2885.19
§ 47-2885.19. Fees.
Status: in_force

(a) The initial fees shall be as follows: (1) Repealed; (2) pharmacy license, $85; (3) every person who sells over-the-counter preparations shall pay an annual license fee of $52. The fees referred to in this subsection shall be established in such amounts as will, in the judgment of the Mayor, approximate the costs to the District of Columbia government for administering this part. The Mayor is authorized to change the fees from time to time for any services rendered under this part; provided, that, the Mayor gives 30 days notice prior to changing such fees.
(b) The Mayor is authorized after 30 days notice to establish and to change, as may be necessary, the expiration dates of licenses and registrations provided for in this part. Upon the change of an expiration date, the renewal fee for the licenses, or registrations, shall be prorated on the basis of the time covered.
D.C. Code § 47-4801 — DC Code / Title 47 / Chapter 48 / § 47-4801
§ 47-4801. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the Low-Income Housing Tax Credit Program, including personnel costs.
(1A) "Commissioner" means the Commissioner of the Department of Insurance, Securities, and Banking.
(2) “Department” means the Department of Housing and Community Development, or its successor agency.
(3) “Developer” means a person or entity that proposes to cause the acquisition, rehabilitation, or construction of affordable housing using tax credits provided under the District of Columbia’s Low-Income Housing Tax Credit Program.
(4) “Director” means the Director of the Department.
(5) “District of Columbia low-income housing tax credit” means the tax credit established by § 47-4802 pursuant to the Low-Income Housing Tax Credit Program.
(5A) "Eligible project" means a rental housing development in the District that includes:
  (A) More than 5 housing units; and
  (B) Units that will be affordable to tenants at an income level no greater than 80% of MFI.
(6) "Federal low-income housing tax credit" means a tax credit claimed pursuant to section 42 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 42) (“1986 Internal Revenue Code”).
(6A) "MFI" means the median family income for a household in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development ("HUD"), adjusted for family size, without regard to any adjustments made by HUD for the purposes of the programs it administers.
(7) [Repealed].
(8) "Qualified project" means a rental housing development in the District that receives an allocation of federal low-income housing tax credits under 26 U.S.C. § 42(h)(1) or (4) after October 1, 2021, and with respect to which an extended low-income housing commitment pursuant to 26 U.S.C. § 42(h)(6)(B), between the owner of the rental housing development and the Department is executed on or after October 1, 2021, and with respect to which the Department issues an eligibility statement on or before September 30, 2024.
(9) “User fee” means a fee charged by the Department to a developer in connection with the District of Columbia's Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.
D.C. Code § 47-2853.01 — DC Code / Title 47 / Chapter 28 / § 47-2853.01
§ 47-2853.01. Definitions.
Status: in_force

For the purposes of this subchapter:
(1) “Board” means a panel of persons appointed in accordance with this subchapter to define and regulate the scope of practice and qualifications needed to practice particular occupations or professions in the District of Columbia.
(2) “Certificate” means a document issued by the Mayor to a person licensed in accordance with this subchapter certifying that the person has met the eligibility requirements for practicing a specialty established as a subcategory within the scope of the license and is authorized to perform the services of such specialty and to hold himself or herself out to perform such services, except as defined in § 47-2853.47 .
(3) “Certify,” “certified” and “certification” means the designation on a certificate issued by the Mayor authorizing a person to practice a specialty within a license category.
(4) “Attorney General for the District of Columbia” means the Attorney General for the District of Columbia of the District of Columbia or designee.
(5) “District” means the District of Columbia.
(6) “License” means a document issued by the Mayor to a person who has met the eligibility standards and other requirements for practicing an occupation or profession regulated by this subchapter and who is therefore authorized to perform the services permitted by law and regulation to be performed by a person holding such a license, and to hold himself or herself out as authorized to perform such services.
(7) “Licensed” means that a person so designated has been granted a license by the Mayor to practice an occupation or profession in the District.
(8) “Registration” or “registered” means the inclusion of a person on a list of persons authorized to offer certain occupational or professional services in the District. “Registration” does not imply that the person has met any formal educational or training requirements or that the person has been examined and found to be competent to provide the services for which he or she has registered.
D.C. Code § 47-140 — DC Code / Title 47 / Chapter 1 / § 47-140
§ 47-140. Notice of required withdrawal or divestiture.
Status: repealed

Repealed.
D.C. Code § 47-121 — DC Code / Title 47 / Chapter 1 / § 47-121
§ 47-121. Enforcement of liability of persons certifying vouchers.
Status: in_force

The liability of any person who certifies any voucher pursuant to the provisions of §§ 47-112 , 47-120 , and 47-121 shall be enforced in the same manner and to the same extent as now provided by law with respect to enforcement of the liability of disbursing and other accountable officers; and they shall have the right to apply for and obtain a decision by the Comptroller General on any question of law involved in a payment on any vouchers presented to them for verification.
D.C. Code § 47-1712 — DC Code / Title 47 / Chapter 17 / § 47-1712
§ 47-1712. Secrecy of returns.
Status: repealed

Repealed.
D.C. Code § 47-1812.17 — DC Code / Title 47 / Chapter 18 / § 47-1812.17
§ 47-1812.17. Furnishing copy of federal return.
Status: in_force

For the purpose of determining the liability of any person under this chapter and the extent of such liability, the Mayor may require the taxpayer to furnish the District with a true and correct copy of such person’s federal income tax return, and a copy of any federal partnership return with respect to any or all partnerships in which the taxpayer has a proprietary interest, for any taxable year, and a reconciliation of such return with the taxpayer’s District return for such taxable year.
D.C. Code § 47-2853.51 — DC Code / Title 47 / Chapter 28 / § 47-2853.51
§ 47-2853.51. Scope of practice for asbestos workers.
Status: in_force

For the purposes of this part, an “asbestos worker” is someone licensed under this subchapter and by the federal government to abate asbestos and asbestos materials as defined in subchapter VI of Chapter 1 of Title 8 .
D.C. Code § 47-1270 — DC Code / Title 47 / Chapter 12D / § 47-1270
§ 47-1270. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “Administrative costs” means the costs of DHCF to administer, manage, and monitor the Intermediate Care Facility for People with Intellectual Disabilities reimbursement program and the Stevie Sellow's quality improvement funding support, including personnel costs.
(1A) "DD waiver provider" means an entity that provides residential, in-home, day, or support services, including employment and community development services under the District's Medicaid Home and Community-Based Services Waiver for Persons with Intellectual and Developmental Disabilities program as authorized by section 1915(c) of the Social Security Act, approved August 13, 1981 (95 Stat. 809; 42 U.S.C. § 1396n(c)).
(1B) “DHCF” means the Department of Health Care Finance.
(1C) “Fund” means the Stevie Sellow's Quality Improvement Fund established by this chapter.
(2) “Gross revenue” means the sum of revenue for provisions of services to consumers with developmental disabilities. For purposes of this chapter, gross revenues does not include charitable contributions or interest income.
(2A) “ICF/IID” means Intermediate Care Facility for People with Intellectual Disabilities.
(3) “Intermediate care facility for persons with intellectual or developmental disabilities” and “ICF-IDD” have the same meaning as under 42 U.S.C. 1396d(d), but do not include a facility operated by the federal government.
(4) “Medicaid” means the medical assistance programs authorized by title XIX of the Social Security Act, approved July 30, 1965 (79 Stat. 343;  42 U.S.C. § 1396 et seq.), and by  [ § 1-307.02 ], and administered by DHCF.
(5) “Quality of care improvements” means improving the quality of care for consumers with developmental disabilities by efforts to reduce turnover and increase the qualifications of the employees, excluding managers, administrators, and contract employees, such as an increase in salaries or benefits, or an increase in training and educational opportunities.
(5A) “Rebasing year” means the third year after the effective date of the State Plan Amendment governing the reimbursement of ICF/IID and every subsequent third year.
(6) “Resident” means a person receiving services in an ICF-IDD.
(7) “Reimbursement methodology” means the prospective Medicaid payment rate system for intermediate care facilities for persons with intellectual disabilities.
D.C. Code § 47-1450 — DC Code / Title 47 / Chapter 14 / § 47-1450
§ 47-1450. Annual report by Commission.
Status: repealed

Repealed.
D.C. Code § 47-2737 — DC Code / Title 47 / Chapter 27 / § 47-2737
§ 47-2737. Special agreement with the federal government.
Status: repealed

Repealed.
D.C. Code § 47-2411.01 — DC Code / Title 47 / Chapter 24 / § 47-2411.01
§ 47-2411.01. Penalty; interest.
Status: repealed

Repealed.
D.C. Code § 47-173 — DC Code / Title 47 / Chapter 1B / § 47-173
§ 47-173. Multiple party returns.
Status: repealed

Repealed.
D.C. Code § 47-2110 — DC Code / Title 47 / Chapter 21 / § 47-2110
§ 47-2110. Preservation of authority; delegation of functions.
Status: in_force

Nothing in this chapter shall be construed so as to affect the authority vested in the Commissioners by Reorganization Plan No. 5 of 1952 (66 Stat. 824). The performance of any function vested by this chapter in the Commissioners of the District of Columbia or in any office or agency under the jurisdiction and control of the said Commissioners may be delegated by said Commissioners in accordance with § 3 of such Plan.
D.C. Code § 47-4463 — DC Code / Title 47 / Chapter 44 / § 47-4463
§ 47-4463. Personal liability.
Status: in_force

A purchaser who fails to comply with the provisions of § 47-4461 or § 47-4462 shall be personally liable for the payment to the District of Columbia of the taxes determined to be due from the seller to the extent of the fair market value of the assets transferred.
D.C. Code § 47-464 — DC Code / Title 47 / Chapter 4 / § 47-464
§ 47-464. Tax Revision Commission — Authority.
Status: in_force

(a) The Chairperson of the Commission, or his or her designated representative, who must be a member of the Commission, shall convene all meetings of the Commission. Six members of the Commission shall constitute a quorum. Voting by proxy shall not be permitted.
(b) The Commission shall have the authority to create and operate under its own rules of procedure, consistent with this subchapter and Chapter 5 of Title 2 [ § 2-501 et seq.].
(c) All recommendations and reports prepared and submitted by the Commission shall be a matter of public record.
(d) The Commission, or committees thereof, may, for the purpose of carrying out the provisions of this subchapter, hold hearings, and shall sit and act at such times and places and administer oaths as required.
(e) The Commission shall have the authority to request directly from each department, agency, or instrumentality of the District Government, and each department, agency, or instrumentality is hereby authorized to furnish directly to the Commission upon its request, any information reasonably considered necessary by the Commission to carry out its functions under this subchapter.
(f) The Commission is authorized to use space and supplies owned or rented by the District government. The Commission is further authorized to use staff loaned from the Council or detailed by the Mayor for such purposes consistent with this subchapter as the Commission may determine.
(g) The Commission’s operations shall be funded by annual appropriations, private sector assistance, or both.
(h) If a special fund is established by the Commission for the receipt of operating donations from non-government sources, the fund shall be administered in accordance with established funding and auditing procedures of the District government. The expenditure of such donations shall not be subject to appropriation. The Commission shall keep a record, available to the public for inspection, of all such donations and any substantial non-government in-kind contributions received. The record shall include the full name, address, and occupation or type of business of each donor. “Substantial non-government in-kind contributions” shall include any service reasonably valued at more than $5,000 which is received from any source other than the District or federal government.
D.C. Code § 47-844 — DC Code / Title 47 / Chapter 8 / § 47-844
§ 47-844. Historic property tax relief — Agreements for maintenance and use of buildings.
Status: in_force

The Council may provide that the owners of historic buildings which have been so designated by the Joint Committee on Landmarks of the National Capital may enter into agreements with the government of the District of Columbia for periods of at least 20 years which will assure the continued maintenance of historic buildings in return for property tax relief. Such a provision shall, as a condition for tax relief, require reasonable assurance that such buildings will be used and properly maintained and such other conditions as the Council finds to be necessary to encourage the preservation of historic buildings. The Council shall also provide for the recovery of back taxes, with interest, which would have been due and payable in the absence of the exemption, if the conditions for such exemption are not fulfilled.
D.C. Code § 47-834 — DC Code / Title 47 / Chapter 8 / § 47-834
§ 47-834. Reassessment or redistribution — Subdivisions; notice and appeal; validity.
Status: in_force

(a) Whenever application is made according to law for the reassessment or redistribution of taxes by reason of the subdivision of any tract of land in the District, the department charged with the assessment of real estate in the District is hereby authorized and directed to reassess and redistribute any general or special assessment or tax levied or due and unpaid in accordance with provisions of laws for the assessment and equalizations of valuations of real estate in the District for taxation. The Assessor shall promptly notify the owners of record of the land, the taxes of which shall be reassessed or redistributed. Notices in such case shall be served upon each lot or parcel owner if he or she be a resident of the District and his or her residence known, and if he or she be a nonresident of the District, or his or her residence unknown, such notice shall be served on his or her tenant or agent, as the case may be, and if there be no tenant or agent known to the Mayor of the District of Columbia, then he shall give notice of such assessment by advertisement twice a week for 2 weeks in some newspaper published in said District. The service of such notice, where the owner or his tenant or agent resides in the District, shall be either personal or by leaving the same with some person of suitable age at the residence or place of business of such owner, agent, or tenant; and return of such service, stating the manner thereof, shall be made in writing and filed in the office of the Mayor. Any person aggrieved by such reassessment or redistribution may, within 6 months after notice of such reassessment or redistribution, appeal from such reassessment or redistribution in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 .
(b) Any reassessment or redistribution made under §§ 47-832 to 47-835 shall be as valid and effectual upon the various parts of the property, in the same manner and to the same extent as if the tax or assessment so reassessed or redistributed had been laid originally thereon under the various laws appertaining thereto. No payment or failure to pay a tax or assessment upon any such part shall change or affect the liability of the other parts of such property for any tax or assessment so reassessed or redistributed.
D.C. Code § 47-363 — DC Code / Title 47 / Chapter 3 / § 47-363
§ 47-363. Council approval of reprogrammings.
Status: in_force

(a) The Mayor shall submit to the Council for approval a reprogramming request that individually or on a cumulative basis would result in a change to the original appropriated authority, along with certification by the Chief Financial Officer of the availability of funds for the reprogramming. The request shall include an analysis of its effect on the budget and on the purposes for which the funds were originally appropriated.
(b) (1) Upon receipt of a reprogramming request, the Chairman of the Council shall cause a notice of the request to be published in the District of Columbia Register, together with a statement that the request shall be deemed approved 14 days from the date of its receipt, unless a proposed disapproval resolution is filed prior to that time by a Councilmember, and that if a proposed disapproval resolution is filed, the request shall be deemed approved 30 days from the date of the receipt of the reprogramming request, unless prior to the end of the 30-day review period the Council adopts a resolution of disapproval or approval.
  (2) The publication of a notice of a reprogramming request shall satisfy the public notice requirements of this section and the rules of the Council and no further notice shall be necessary for the Council to adopt a resolution affecting the request.
  (3) The Council shall consider the request according to its rules. No request may be submitted to the Chairman of the Council under this subsection during such time as the Council is on recess, according to its rules, nor shall any time period provided in this subsection or in the Council’s rules with respect to the requests continue to run during such time as the Council is on recess. If the Mayor submits an annual budget later than the date established by the Council pursuant to § 1-204.42(a) , no request may be submitted to the Chairman of the Council under this subsection until after the date on which the Mayor submits the annual budget to the Council.
(c) (1) If no proposed disapproval resolution of a reprogramming request is filed with the Secretary to the Council (“Secretary”) within 14 days of the receipt of the request from the Mayor, the request shall be deemed approved.
  (2) If a proposed disapproval resolution is filed with the Secretary within 14 days of receipt of the request from the Mayor, the Council may approve or disapprove the reprogramming request by resolution within 30 days of the receipt of the request from the Mayor. If the Council neither affirmatively approves or disapproves the request within 30 days of the receipt of the request, the request shall be deemed approved.
(d) At any time prior to final action by the Council on a reprogramming request, or prior to the date the reprogramming request is deemed approved pursuant to subsection (c) of this section, the Mayor may withdraw the reprogramming request.
(e) (1) An operating budget reprogramming request shall include for each budget category from or to which funds are being transferred a list of the funding reductions or additions by:
    (A) Agency;
    (B) Program;
    (C) Activity;
    (C-i) Cost Center;
    (D) Object class;
    (E) Agency funding sources; and
    (F) Project, including interagency projects, as applicable.
  (2) A capital reprogramming request shall include for each project or subproject from or to which funds are being transferred a list of the funding reductions or additions by:
    (A) Agency;
    (B) Project and subproject; and
    (C) Funding sources.
(f) (1) A reverse Paygo action done for the purpose of paying non-capital-eligible expenses, including furniture, fixtures, and equipment, of the same capital project for which Paygo capital funds have been authorized shall not require Council approval; provided, that the Chief Financial Officer shall notify the Budget Director of the Council of the District of Columbia in writing no later than 3 business days after the reverse Paygo action occurs.  The notice shall set forth the capital project, amount, and purpose of the reverse Paygo action.
  (2) All other reverse Paygo actions shall require Council approval pursuant to this section.
(g) A reprogramming from the Transportation Infrastructure Project Review Fund established by [§ 50-921.17] to a capital project shall not require Council approval; provided, that the reprogramming shall not modify the purposes for which the reprogrammed funds may be expended.
(h) (1) This subchapter shall not apply to a reprogramming from a master capital project in the Highway Trust Fund portion of the District's capital improvements plan to another master capital project in the Highway Trust Fund portion of the District's capital improvements plan, other than as provided in this subsection.
  (2) At the request of the Mayor, the Chief Financial Officer of the District of Columbia ("CFO") shall reprogram funds between master capital projects in the Highway Trust Fund portion of the District's capital improvements plan; provided, that the reprogramming of funds is consistent with the State Transportation Improvement Plan included in the Transportation Improvement Plan prepared and approved by the Metropolitan Washington Council of Governments National Capital Region Transportation Planning Board; provided further, that the CFO determines that the funds are available for reprogramming.
  (3) After funds are reprogrammed pursuant to paragraph (2) of this subsection, the director of the implementing agency for the project may obligate and expend the reprogrammed funds.
D.C. Code § 47-2006 — DC Code / Title 47 / Chapter 20 / § 47-2006
§ 47-2006. Application of exemption.
Status: in_force

The exemption provided for in § 47-2005(19) shall apply to sales made on or after January 1, 1978. Any tax collected by the District of Columbia from a vendor on such exempt sales and any reimbursements collected by a vendor from purchasers on such exempt sales shall be refunded in accordance with § 47-2020 ; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.
D.C. Code § 47-4304.01 — DC Code / Title 47 / Chapter 43 / § 47-4304.01
§ 47-4304.01. Defined tax credit related to IRS income adjustments.
Status: in_force

A taxpayer whose taxable income was changed or corrected by the Commissioner of Internal Revenue for taxable years beginning after December 31, 1997, and ending before January 1, 2001, shall be allowed a tax credit equal to the decrease in the District tax for the applicable years; provided, that:
(1) The changed or corrected taxable income was based on a federal income tax provision to which District tax law conforms;
(2) The District has not previously adjusted the taxpayer’s return to encompass the change or correction;
(3) The tax credit shall be applied over a 4-year period in equal amounts in tax years beginning on or after January 1, 2019.
(4) The credit shall be without overpayment interest; and
(5) In each year in which the credit is taken on a return, the taxpayer shall notify the Office of Tax and Revenue by designating on that return the tax type or types to which the credit shall apply for that year.
D.C. Code § 47-1312 — DC Code / Title 47 / Chapter 13 / § 47-1312
§ 47-1312. Liens for taxes or assessments — Petition to enforce; redemption.
Status: in_force

(a) Whenever any real estate in the District of Columbia has been, or shall hereafter be, offered for sale for nonpayment of taxes or assessments of any kind whatsoever, and shall have been bid off in the name of the District of Columbia, and more than 6 months shall have elapsed since such property was bid off as aforesaid and the same has not been redeemed as provided by law, the Mayor of said District may, in the name of the District aforesaid, petition the Superior Court of the District of Columbia to enforce the lien of said District for taxes or other assessments on the aforesaid property by decreeing a sale thereof; and up to the time of the sale hereinafter provided for such property may be redeemed by the owner or other person having an interest therein by the payment of all taxes or assessments due the District of Columbia upon said property and all legal penalties and costs thereon, together with such other expenses as may have been incurred by said District prior to, and as a result of, the filing of the action herein provided for.
(a-1) The lien created by nonpayment of real property taxes is an automatic lien which is perfected whenever full payment including penalty and interest is not made on the due date and shall be a prior and preferred claim over all other liens.
(b) The time period for redemption of properties brought to tax sale under § 47-1205(b) , shall be 6 months.
(c) The time period for redemption of properties brought to tax sale under § 8-807(f) , shall be 6 months.
(d) The time period for redemption of property brought to tax sale under § 34-2109 , § 34-2110 , or § 34-2407.02 , shall be 180 days.
D.C. Code § 47-422 — DC Code / Title 47 / Chapter 4 / § 47-422
§ 47-422. Authority to make payments.
Status: repealed

Repealed.
D.C. Code § 47-451 — DC Code / Title 47 / Chapter 4 / § 47-451
§ 47-451. Amnesty.
Status: repealed

Repealed.
D.C. Code § 47-119 — DC Code / Title 47 / Chapter 1 / § 47-119
§ 47-119. Independent annual audit.
Status: in_force

(a) For the fiscal year beginning October 1, 1982, and each fiscal year thereafter, the government of the District of Columbia shall conduct, out of funds of the government of the District of Columbia, an audit of the financial operations of such government, and shall include in such independent audit a report of the revenues of the District of Columbia for the fiscal year, broken down by revenues derived from the Federal Government and revenues derived from sources other than the Federal Government during that fiscal year. Each such audit shall be conducted by a certified public accountant licensed in the District of Columbia and carried out in accordance with generally accepted auditing standards and the financial statements shall be prepared in accordance with generally accepted accounting principles.
(b) For the purpose of conducting an audit for each such fiscal year as required by subsection (a) of this section, the Mayor of the District of Columbia shall, on or after January 2, 1982, select, subject to the advice and consent of the Council of the District of Columbia, a qualified person to conduct such audits for the fiscal year commencing October 1, 1982, and the next following 3 fiscal years. Thereafter, each individual elected as Mayor in a general election held for Mayor of the District of Columbia shall on or after January 2nd next following his or her election to, and the assuming of the Office of Mayor, select, subject to the advice and consent of the Council of the District of Columbia, a qualified person to conduct such audits for the fiscal year commencing October 1st of the calendar year in which the Mayor takes office, and the next following 3 fiscal years. The person previously selected for a 4-year period shall not succeed himself or herself. If the Council fails to act, by resolution on any such selection within a 30-day period following the date on which it receives from the Mayor the name of such person so selected, the Mayor shall be authorized to enter into a contract with that person for the conduct of such audits. If any person so selected by the Mayor to conduct any such audits for such fiscal years is rejected by the Council, the Mayor shall submit to the Council the name of another qualified person selected by the Mayor to conduct such audits. In the event that the Council rejects the 2nd person so selected by the Mayor, the Mayor shall, within 30 days following that rejection, notify the Chairman of the Committee on Appropriations of the Senate and the Chairman of the Committee on Appropriations of the House of Representatives, in writing, of that fact. Within 15 days following the receipt of that notice, such Chairmen shall jointly select a person to conduct such audits and shall inform the Mayor, in writing, of the name of the person so selected. Within 10 days following the receipt by the Mayor of such name, the Mayor shall enter into a contract with such person pursuant to which that person shall conduct such audits for such fiscal years as herein provided.
(c) The Mayor shall submit a copy of the audit report with respect to each such audit so conducted to the Congress, the President of the United States, the Council of the District of Columbia, and the Comptroller General.
(d) This section shall not apply to the District of Columbia Courts or the financial operations thereof.
D.C. Code § 47-1372 — DC Code / Title 47 / Chapter 13A / § 47-1372
§ 47-1372. Notice to certain persons.
Status: in_force

(a) (1) The plaintiff shall send written notice of the action to:
    (A) Notwithstanding the provisions of § 47-1371(b)(4) , all persons having a recorded interest, recorded claim, or recorded lien, including a recorded judgment, who have not been made a defendant in the action and, if the real property is the common areas owned by or legally dedicated to a homeowners association, to the homeowners association governing the real property, at the last reasonably ascertainable address; and
    (B) Each commercial tenant of the real property whose identity is known to the plaintiff at the commercial tenant’s last reasonably ascertainable address.
    (C) (i) A purchaser of the real property, or an assignee of a certificate of sale, if the purchaser has recorded the certificate of sale and any assignee has recorded the assignment, as prescribed by § 47-1350 , within 4 months after the date of the tax sale to the plaintiff; provided, that the purchaser or assignee shall file an attachment with the certificate of sale or assignment indicating his mailing address; provided further, that the assignee shall file the certificate of sale if the certificate was not filed by the purchaser.
      (ii) Foreclosure of the right of redemption shall not extinguish the amount to which the purchaser or assignee is entitled under this chapter.
  (2) This section shall not apply to residential tenants.
(b) The notice under subsection (a) of this section shall be:
  (1) Sent by certified mail, postage prepaid, return receipt requested, bearing a postmark from the United States Postal Service; and
  (2) Accompanied by a copy of the summons and a copy of the complaint.
(c) The plaintiff shall file in the action:
  (1) The return receipt from the notice; or
  (2) If the return receipt has not been returned, the proof of mailing and an affidavit stating that the notice provisions of subsection (b) of this section have been complied with, or an affidavit stating that the address of the holder of the subordinate interest is not reasonably ascertainable.
(d) (1) Notwithstanding any other provisions of this section, the plaintiff shall send written notice of the action to any commercial tenant of the real property whose occupancy of the real property is reasonably ascertainable by the plaintiff, whether or not the commercial tenant’s identity is known:
    (A) By first-class mail, postage prepaid, bearing a postmark from the United States Postal Service, addressed to the commercial tenant by name if the identity of the commercial tenant is known to the plaintiff, or addressed to “occupant” if the identity of the commercial tenant is not known;
    (B) To each separately leased area of the real property that the plaintiff can reasonably ascertain is occupied;
    (C) In an envelope prominently marked on the outside with the phrase “Notice of Action to Foreclose”; and
    (D) Accompanied by a copy of the complaint.
  (2) The notice shall include the following statement in conspicuous, bold-faced print:
  “If the unpaid taxes, together with costs and expenses, are not paid, the court may enter a judgment foreclosing the right of redemption that would terminate your lease and right to occupy the real property. You have the right to pay the unpaid taxes, together with costs and expenses, and avoid lease termination and eviction. A judgment foreclosing the right of redemption could be entered within the next 90 days and at that time you could be evicted or required to vacate the real property.”
(e) If the filing under subsection (c) of this section is made before the entry of final judgment, the failure of a person under subsection (a)(1) of this section to receive the notice shall not invalidate the sale.
(f) In addition to the notice required by subsection (a) of this section, the plaintiff shall provide notice of the action by posting a copy of the summons on a place on the premises of the real property where it may be conveniently read.
(g) (1) Subject to § 47-1371(b)(1) and (4), after entry of a judgment foreclosing the right of redemption and at least 30 days before taking possession of the real property, the plaintiff shall give any commercial tenant of the real property written notice of the plaintiff’s intention to obtain possession of the real property and that the commercial tenant shall vacate the real property within 30 days after the notice.
  (2) During the 30-day period immediately following entry of the judgment foreclosing the right of redemption, the plaintiff may apply for, process, and obtain, but not execute upon, a writ of possession of the real property.
  (3) The notice under paragraph (1) of this subsection shall be sent:
    (A) By first-class mail, postage prepaid, bearing a postmark from the United States Postal Service, addressed to the commercial tenant by name if the identity of the commercial tenant is known to the plaintiff, or addressed to “occupant” if the identity of the commercial tenant is not known;
    (B) To each separately leased portion of the real property that the plaintiff can reasonably ascertain is occupied; and
    (C) In an envelope prominently marked on the outside with the phrase “Notice of taking possession of real property.”
D.C. Code § 47-3101 — DC Code / Title 47 / Chapter 31 / § 47-3101
§ 47-3101. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-3903 — DC Code / Title 47 / Chapter 39 / § 47-3903
§ 47-3903. Deductions.
Status: in_force

(a) A deduction may be taken from gross charges for amounts represented by accounts found to be worthless and actually charged off for income or franchise tax purposes, provided, that:
  (1) The tax on the amounts has been previously paid to the District;
  (2) Any amounts deducted from gross charges at the time of or after the date of write-off which are subsequently collected have been included in the first return filed after the gross charges are collected and taxes have been paid on the collected amounts; and
  (3) The amounts have not been deducted after the payment of the tax on the amounts for periods which are closed by the statute of limitations.
(b) Gross charges subject to the tax imposed pursuant to the wireless telecommunication service tax provisions of this chapter shall not include amounts determined to be fraudulent nor shall it include indemnification between carriers intended to cover the cost of fraudulent communication activity.
D.C. Code § 47-4608 — DC Code / Title 47 / Chapter 46 / § 47-4608
§ 47-4608. DC-USA development project — Tax exemptions.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “DC-USA Project” means the acquisition, development, construction, installation, and equipping of the multi-use retail and parking garage project to be located in square 2674, lots 719, 720, 812, 832, 863, 866, 869, 870, 871, and 872 and the portions of the public alley system in square 2674 that reverted to lots 719, 720, 863, 870, and 872 pursuant to the Closing of Public Alleys on Square 2674, S.O. 01-2426, Act of 2004, effective March 17, 2005 ( D.C. Law 15-254 ; 51 DCR 11429), and the Plat of Alley Closing filed with the Surveyor of the District of Columbia in Book 199, Page 88, including the successor record or assessment and taxation lots to be developed by the Developer, consisting of:
    (A) Approximately 487,000 square feet of retail space, including approximately 180,000 square feet of retail space to be owned and operated as a department store by Target Corporation;
    (B) An underground parking garage for approximately 1,000 automobiles; and
    (C) Other ancillary improvements.
  (2) “Developer” means DC USA Operating Co. LLC.
  (3) “Development Sponsor” means the National Capital Revitalization Corporation, any subsidiary thereof, or assignee thereof.
  (4) “Parking Garage Unit” means the underground parking garage for approximately 1,000 automobiles which will be one of 3 commercial condominium units comprising the DC-USA Project.
(b) The DC-USA Project shall be exempt from the tax imposed by §§ 42-1103 and 47-903 .
(c) (1) The sales and rental of tangible personal property to be incorporated in or consumed in the course of the development, construction, equipping, and furnishing of the DC-USA Project, whether or not the sale, material, rental, or nature of the property is incorporated as a permanent part of the DC-USA Project, shall be exempt from the tax imposed by § 47-2002 .
  (2) The sales tax exemption granted by paragraph (1) of this subsection shall apply upon the conveyance of the real property to the Developer by the Development Sponsor.
  (3) The sales tax exemption granted by paragraph (1) of this subsection shall terminate upon the issuance of a Certificate of Occupancy for the DC-USA Project.
(d) (1) The DC-USA Project shall be exempt from the tax imposed by Chapter 8 [of this title].
  (2) The real property tax exemption granted by paragraph (1) of this subsection shall apply upon the conveyance of the real property to the Developer by the Development Sponsor.
  (3) The real property exemption granted by paragraph (1) of this subsection shall terminate upon the conveyance of the Parking Garage Unit from the Developer to the Development Sponsor.
(e) The amount of taxes exempt pursuant to subsections (c) and (d) of this section shall not exceed, in the aggregate, $1,029,000.
(f) The amount of all taxes exempt pursuant to this section shall be in addition to any other tax relief or assistance from any other source applicable to the DC-USA Project.
D.C. Code § 47-4625 — DC Code / Title 47 / Chapter 46 / § 47-4625
§ 47-4625. Kelsey Gardens redevelopment project.
Status: in_force

(a) The real property taxes imposed by Chapter 8 of this title [ § 47-801 et seq.] with respect to the real property described as Lots 67 and 68, Square 421, in the tax records of the District of Columbia as of [December 17, 2009], shall be abated in the amount in excess of the amount of the real property taxes imposed on the property as of October 1, 2009; provided, that the improvements on the real property project shall:
  (1) Contain no less than 54 units of affordable housing for residents making 60% or less of current area median income;
  (2) Contain approximately 13,363 square feet of ground-level retail space; and
  (3) Have secured a mortgage from the U.S. Department of Housing and Urban Development or any other commercial mortgage entity for the development of this project.
(b) The real property tax abatement provided in subsection (a) of this section shall expire at the stated maturity date of a mortgage from the U.S. Department of Housing and Urban Development or in the event of other commercial financing the tax abatement commences with fiscal year 2010 and ends with the stated expiration date of the initial permanent mortgage without regard to prepayment or earlier termination; provided, that compliance with use restrictions provided in subsection (a) of this section continues following any such prepayment or earlier termination.
D.C. Code § 47-1915 — DC Code / Title 47 / Chapter 19 / § 47-1915
§ 47-1915. Tax on transfer of nonresidents’ real and personal property.
Status: repealed

Repealed.
D.C. Code § 47-702 — DC Code / Title 47 / Chapter 7 / § 47-702
§ 47-702. General system to be used — Designation to be official for collection purposes.
Status: in_force

The designation as prescribed in § 47-701 to each of said lots or parcels of land, which they shall respectively bear on the records of the Assessor of said District at the time said lots or parcels become subject to sale for arrears of any tax or assessment, shall be the official designation of said lots or parcels of land for the enforcement of the collection of all such arrears of general taxes and assessments for the tax year in which the said designation shall be given, and until such designation be changed pursuant to law.
D.C. Code § 47-2502 — DC Code / Title 47 / Chapter 25 / § 47-2502
§ 47-2502. Bonding, title, guaranty and fidelity companies.
Status: in_force

All companies, incorporated or otherwise, who guarantee the fidelity of any individual or individuals, such as bonding companies, and all companies who furnish abstracts of titles to real property, or who insure real estate titles, shall pay to the Collector of Taxes of the District of Columbia 3% of their gross receipts in the District of Columbia.
D.C. Code § 47-445 — DC Code / Title 47 / Chapter 4 / § 47-445
§ 47-445. Rules and regulations.
Status: in_force

The Chief Financial Officer is authorized to promulgate rules and regulations necessary for the efficient administration of this subchapter.
D.C. Code § 47-2702 — DC Code / Title 47 / Chapter 27 / § 47-2702
§ 47-2702. Application; fee; required information.
Status: in_force

Every such permit shall be issued for a definite period of time not exceeding 12 months from its date of issue, and the date and hour of its expiration shall be stated in the permit, and before such permit shall be issued the applicant therefor shall pay to the District of Columbia, through its Collector of Taxes, such fee as the Mayor may deem sufficient to reimburse the District of Columbia for the work and expense of issuing the permit and gathering information concerning the applicant and his goods as the Mayor may deem prudent and best for the protection of the public, but which fee shall not exceed the sum of $150. The application for the said permit shall be by verified petition, stating the name of the applicant, residence, street, and number of the proposed place of selling, and shall set forth in detail the goods to be sold and what statements or representations are to be made or advertised as to the same, and the length of time for which the permit is desired; and, if previously engaged in a like or similar business, to designate all the places where the same was conducted, and shall furnish to the Mayor such further evidence as shall be deemed necessary to establish the truth of the statements made in the said petition.
D.C. Code § 47-369.03 — DC Code / Title 47 / Chapter 3 / § 47-369.03
§ 47-369.03. Short-term borrowing from certain funds.
Status: in_force

Beginning in fiscal year 2009 and each fiscal year thereafter, the Chief Financial Officer for the District of Columbia may, for the purpose of cash flow management, conduct short-term borrowing from the emergency reserve fund and from the contingency reserve fund established under § 1-204.50a : Provided, That the amount borrowed shall not exceed 50 percent of the total amount of funds contained in both the emergency and contingency reserve funds at the time of borrowing: Provided further, That the borrowing shall not deplete either fund by more than 50 percent: Provided further, That 100 percent of the funds borrowed shall be replenished within 9 months of the time of the borrowing or by the end of the fiscal year, whichever occurs earlier: Provided further, That in the event that short-term borrowing has been conducted and the emergency or the contingency reserve funds are later depleted below 50 percent as a result of an emergency or contingency, an amount equal to the amount necessary to restore reserve levels to 50 percent of the total amount of funds contained in both the emergency and contingency reserve fund must be replenished from the amount borrowed within 60 days.
D.C. Code § 47-432 — DC Code / Title 47 / Chapter 4 / § 47-432
§ 47-432. Right of District to sue in states; authority of Mayor to secure services.
Status: in_force

(a) In any state, or any subdivision thereof, in which the District of Columbia is authorized under the laws of such state to bring suit for the purpose of recovering taxes lawfully due and owing the District of Columbia, the Attorney General for the District of Columbia is authorized to bring such suit in the name of the District of Columbia in the courts of such state, or any subdivision thereof.
(b) In connection with any such suit, the Mayor of the District of Columbia is authorized to secure professional and other services at such rates as may be usual and customary for such services in the jurisdiction involved.
D.C. Code § 47-1506 — DC Code / Title 47 / Chapter 15 / § 47-1506
§ 47-1506. Returns and values to be made at certain dates.
Status: repealed

Repealed.
D.C. Code § 47-1414 — DC Code / Title 47 / Chapter 14 / § 47-1414
§ 47-1414. Excise tax table.
Status: expired

[Expired].
D.C. Code § 47-2887.16a — DC Code / Title 47 / Chapter 28 / § 47-2887.16a
§ 47-2887.16a. Rules.
Status: in_force

The Mayor may issue rules pursuant to § 2-501 et seq. to carry out the provisions of this part .
D.C. Code § 47-1003 — DC Code / Title 47 / Chapter 10 / § 47-1003
§ 47-1003. Disabled American Veterans.
Status: in_force

The property situated in square 153 in the City of Washington, District of Columbia, described as lot 132, owned, occupied, and used by the Disabled American Veterans, is hereby exempt from all taxation so long as the same is so owned and occupied, and not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-1804.02 — DC Code / Title 47 / Chapter 18 / § 47-1804.02
§ 47-1804.02. Accounting periods — Period in which items of gross income included.
Status: in_force

The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer unless, under methods of accounting permitted under § 47-1804.01 , any such amounts are to be properly accounted for as of a different period. In the case of death of a taxpayer on the cash basis, no amount will be accrued on his final return; and on the accrual basis, amounts (except amounts includible in computing a partner’s net income) accrued only by reason of the death of the taxpayer shall not be included in computing net income for the period in which falls the date of the taxpayer’s death, but such amounts shall be included in the income of the person receiving such amounts by inheritance or survivorship from the decedent.
D.C. Code § 47-1601 — DC Code / Title 47 / Chapter 16 / § 47-1601
§ 47-1601. Distraint of goods and chattels authorized; levy and sale of land; advertisement of personal property sale; public auction; report and audit; disposition of surplus.
Status: repealed

Repealed.
D.C. Code § 47-850.04 — DC Code / Title 47 / Chapter 8 / § 47-850.04
§ 47-850.04. Residential property tax relief — No homestead when multiple homesteads claimed.
Status: in_force

If an individual, shareholder or member claims more than one homestead in the same tax year, and has not timely notified the Mayor of all changes in eligibility, the Mayor shall disallow the deduction for all homesteads claimed by the individual, shareholder, or member.
D.C. Code § 47-1063 — DC Code / Title 47 / Chapter 10 / § 47-1063
§ 47-1063. Department of the District of Columbia Veterans of Foreign Wars; lot 0040, square 5167.
Status: in_force

Property situated in square 5167, located at 1601 Kenilworth Avenue, N.E., described as lot 0040, owned, occupied, and used by the Department of the District of Columbia Veterans of Foreign Wars, is hereby exempt from all taxation so long as this same property continues to be owned and occupied by the Department of the District of Columbia Veterans of Foreign Wars, and not used for commercial purposes, providing for exemption of certain real properties.
D.C. Code § 47-355.05 — DC Code / Title 47 / Chapter 3 / § 47-355.05
§ 47-355.05. Reporting requirements of the Chief Financial Officer and Agency Fiscal Officers.
Status: in_force

(a) The Chief Financial Officer shall submit reports to the Council and the Mayor on a quarterly basis indicating each agency's actual operating expenditures, obligations, and commitments, each by source of funds, and the expenditures for each capital project, compared to their approved spending plan.  This report shall be accompanied by the Chief Financial Officer's observations regarding spending patterns and identify steps being taken to assure spending remains within the approved budget.
(a-1) Each Agency Fiscal Officer ("AFO") shall submit quarterly reports to the Chairperson of the Council committee that has purview over the AFO's agency. Each report shall include the agency’s actual expenditures, obligations, and commitments, organized by source of funds, and compared to their approved spending plan. The report shall be accompanied by the AFO's analysis of spending patterns and of the steps taken to assure that spending remains within the approved budget.
(b) The Chief Financial Officer shall be required to develop the quarterly apportionment of funds, by source of funds, for each agency based on the spending plans submitted by agency heads and agency fiscal officers. The apportionment shall be binding on agencies unless otherwise modified by the Chief Financial Officer.
(c) The Chief Financial Officer shall determine when each agency will transition to the quarterly apportionment of funds, so long as all agencies transition to quarterly apportionment within 3 years of [April 4, 2003].
(d) Nothing in this section is intended to interfere with the exclusive authority and discretion of the District of Columbia Retirement Board to manage and control retirement funds pursuant to [ Chapter 7 of Title 1 ].
(e) (1) The Chief Financial Officer shall submit a quarterly summary to the Council and the Mayor on all:
    (A) Reprogrammings; and
    (B) [Repealed].
    (C) Other budget modifications that involve a change in the purpose of the use of the funds that are not included in the annual budget and are more than $50,000 and less than $500,000.
  (2) (A) The summary shall set forth clearly and concisely each budget category affected by the reprogramming or other budget modification, as described in paragraph (1) of this subsection, as follows:
      (i) For the operating budget, by:
        (I) Agency;
        (II) Object category; and
        (III) Object Class; and
      (ii) For capital projects, by:
        (I) Agency; and
        (II) Project and subproject.
    (B) For capital projects, the summary shall also describe any consequences of the shift, such as personnel shifts or equipment transfers.
D.C. Code § 47-2753 — DC Code / Title 47 / Chapter 27A / § 47-2753
§ 47-2753. Enforcement.
Status: in_force

Any feepayer who fails to file a return for or pay the fee due as required by § 47-2752 shall be subject to the same enforcement provisions and administrative provisions applicable to the fee as provided under Chapter 18 and Chapter 41 of this title , but the period of limitations upon assessment and collection shall be determined by § 47-4301 .
D.C. Code § 47-1801.04 — DC Code / Title 47 / Chapter 18 / § 47-1801.04
§ 47-1801.04. General definitions.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
For the purposes of this chapter, unless otherwise required by the context, the term:
(1) “Affiliated group” means an affiliated group as defined in section 1504 of the Internal Revenue Code of 1986; provided, that the affiliated group shall not include any corporation that does not have gross income derived from sources within the District.
(2) “Aggregated effective tax rate” means the sum of the effective rates of tax imposed by the District of Columbia, states, or possessions of the United States, and foreign nations that have entered into comprehensive tax treaties with the United States government, where a related member receiving a payment of interest expense or intangible expense is subject to tax and where the measure of the tax imposed included the payment.
(3) “Apportioned net operating loss” means the net operating loss generated in the year of the loss multiplied by the District of Columbia’s apportionment formula for the loss year.
(3A) (A) "Basic standard deduction" means:
    (i) For the taxable year ending December 31, 2025:
      (I) In the case of a return filed by a single individual or married individual filing a separate return, $15,000;
      (II) In the case of a return filed by a head of household, $22,500; and
      (III) In the case of a return filed by married individuals filing a joint return, separate on a combined return, or a surviving spouse, $30,000; and
    (ii) For taxable years beginning after December 31, 2025:
      (I) In the case of a return filed by a single individual or married individual filing a separate return, $15,000, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded down to the next multiple of $50);
      (II) In the case of a return filed by a head of household, $22,500, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded down to the next multiple of $50); and
      (III) In the case of a return filed by married individuals filing a joint return, separate on a combined return, or a surviving spouse, $30,000 increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded down to the next multiple of $50).
  (B) For purposes of this paragraph, the term "cost-of-living adjustment" shall have the same meaning as set forth in paragraph (11) of this section; except, that the term "base year" shall mean the calendar year beginning January 1, 2025, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of the basic standard deduction shall become effective, whichever is later.
(4) “Blind” means a taxpayer whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses or whose visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
(5) “Business income” means all income that is apportionable under the Constitution of the United States.
(6) (A) “Capital asset” means property defined or treated as a capital asset under the Internal Revenue Code of 1986.
  (B) For the purpose of computing, for any taxable year, the tax imposed under this chapter with respect to sales or other dispositions of property referred to in subparagraph (A) of this paragraph, the provisions of the Internal Revenue Code of 1986 relating to the treatment of gains and losses (other than the alternative tax imposed by section 1201 of the Internal Revenue Code of 1986) shall apply.
(7) “Combined group” means the group of all persons whose income and apportionment factors are required to be taken into account pursuant to § 47-1805.02a(a) and (b) and the pertinent regulations in determining the taxpayer’s share of the net business income or loss apportionable to the District.
(8) “Commercial domicile” means the principal place from which the trade or business of the taxpayer is directed or managed.
(9) “Compensation” means wages, salaries, commissions, and any other form of remuneration paid to an employee for personal services.
(10) “Corporation” means:
  (A) Any corporation as defined by the laws of the District or organization of any kind treated as a corporation for tax purposes under the laws of the District, wherever located, which, were it doing business in the District, would be subject to the tax imposed by this chapter;
  (B) A joint-stock company, trust, association and S corporation as defined in section 1361(a) of the Internal Revenue Code of 1986, or other organization that is taxable as a corporation under federal income tax law.
(11) (A) “Cost-of-living adjustment” means an amount, for any calendar year, equal to the dollar amount set forth in paragraph (44)(A), (B), and (C) of 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.
  (B) For the purposes of this paragraph, the Consumer Price Index for any calendar year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year.
  (C) For the purposes of this paragraph, the term "base year" shall mean the calendar year beginning January 1, 2011, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of a deduction or exemption shall become effective, whichever is later.
(12) “Deficiency” with respect to any tax imposed by this chapter means:
  (A) The amount or amounts by which the tax imposed by this chapter, as determined by the Chief Financial Officer, exceeds the amount shown as the tax by the taxpayer upon his return; or
  (B) The amount assessed as a tax by the Chief Financial Officer if no return is filed by the taxpayer.
(13) “Dependent” means a dependent as defined in section 152 of the Internal Revenue Code of 1986.
(14) “Dividend” means any distribution made by a corporation or financial institution (domestic or foreign) to its stockholders or members, out of its earnings, profits, or surplus, other than paid-in surplus, whenever earned by the corporation or financial institution and whether made in cash or in any other property (other than stock of the same class in the corporation or financial institution, if the recipient of the stock dividend has neither received nor exercised an option to receive the dividend in cash or in property other than stock instead of stock) and whether distributed before, during, upon, or after liquidation or dissolution of the corporation or financial institution; except, that in the case of any such distribution, any part of which for purposes of the income tax imposed under the Internal Revenue Code of 1986 is deemed to constitute a capital gain, such part shall be deemed to constitute a capital gain for purposes of the tax imposed by this chapter; provided, that in the case of any dividend that is distributed other than in cash or stock in the same class in the corporation or financial institution and not exempted from tax under this chapter, the basis of tax to the recipient shall be the market value of the property at the time of the distribution; provided further, that a dividend shall not include any dividend paid by a mutual life insurance company to its shareholders.
(15) “Doing business” means any activity of a partnership, corporation, or financial institution that enjoys the benefits and protection of the government and laws of the District.
(16) “Domestic partners” means persons who have registered their relationship with the District pursuant to § 32-702 .
(17) “Employee” means an individual having a place of abode or residing or domiciled within the District at the time the tax is required to be withheld in respect to the individual’s employment by another, and to every other individual who maintains a place of abode within the District for an aggregate of 183 days or more during the taxable year, whether domiciled in the District or not, including an officer of a corporation, but excluding any elective officer of the government of the United States or any officer or employee in the legislative branch of the government of the United States whose compensation is paid by the Secretary of the Senate or Clerk of the House of Representatives, any officer of the executive branch of the government of the United States whose appointment was made by the President of the United States, subject to confirmation by the Senate of the United States, and whose tenure of office is at the pleasure of the President of the United States, or any Justice of the Supreme Court of the United States, unless the officer, employee, or justice is domiciled within the District of Columbia at any time during the taxable year.
(18) “Employer” means an employer as defined in section 3401(d) of the Internal Revenue Code of 1986.
(19) “Fiduciary” means a guardian, trustee, executor, committee, administrator, receiver, conservator, or any other person acting in any fiduciary capacity for any person.
(20) “Financial institution” means any bank or trust company incorporated or required to be incorporated and doing business under the laws of the United States, the District of Columbia, or any state, a substantial part of the business of which consists of receiving deposits and making loans and discounts or of exercising fiduciary powers similar to those permitted to national banks under authority of the Comptroller of the Currency and which is subject by law to supervision and examination by the District or by any state, territorial, or federal authority having supervision over the financial institution, including:
  (A) Any savings and loan associations; and
  (B) Any company, a substantial part of the business of which consists of receiving deposits and making loans and discounts or of exercising fiduciary powers similar to those permitted to national banks under authority of the Comptroller of the Currency, which is organized or created under the laws of a foreign country and which maintains an office or branch in the District.
(21) “Fiscal year” means an accounting period of 12 months ending on any day other than the last day of December and on the basis of which the taxpayer is required to report for federal income tax purposes.
(22) “Head of household” shall have the same meaning as defined in section 2(b) of the Internal Revenue Code of 1986.
(23) “Individual” means all natural persons (other than fiduciaries), whether married, domestic partners, or unmarried.
(24) “Intangible expense” means:
  (A) An expense, loss, or cost for, related to, or in connection directly or indirectly with the direct or indirect acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property, to the extent the expense, loss, or cost is allowed as a deduction or cost in determining taxable income for the taxable year under the Internal Revenue Code of 1986;
  (B) A loss related to or incurred in connection directly or indirectly with factoring transactions or discounting transactions;
  (C) A royalty, patent, technical, or copyright and licensing fee; or
  (D) Any other similar expense or cost.
(25) “Intangible property” means patents, patent applications, trade names, trademarks, service marks, copyrights, and similar types of intangible assets.
(26) “Interest expense” means an amount directly or indirectly allowed as a deduction under section 163 of the Internal Revenue Code of 1986 for purposes of determining taxable income under the Internal Revenue Code of 1986.
(27) “Internal Revenue Code of 1954” means the Internal Revenue Code of 1954, approved April 6, 1954 (68A Stat. 3; 26 U.S.C. § 1 et seq.), as amended through May 24, 1985.
(28) “Internal Revenue Code of 1986” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.); which provisions shall apply on the same dates that they are effective for federal tax purposes.
(29) “International banking facility” or “IBF” shall have the same meaning as provided in section 204.8(a)(1) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR § 204.8(a)(1)).
(30) “International banking facility extension of credit” or “IBF loan” shall have the same meaning as provided in section 204.8(a)(3) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR § 204.8(a)(3)).
(31) “International banking facility time deposit” or “IBF time deposit” shall have the same meaning as provided in section 204.8(a)(2) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR § 204.8(a)(2)).
(31A) Not Funded.
(32) “Net operating loss” shall have the same meaning as provided in section 172(c) of the Internal Revenue Code of 1986, subject to limitations and modifications provided in this section.
(33) “Net operating loss deduction” means the aggregate of the apportioned net operating loss carryovers to the taxable year.
(34) “Nonbusiness income” means all income other than business income.
(35) “Nonresident” means every individual other than a resident.
(36) “Ownership” in determining the ownership of stock, assets, or net profits of any person, means the constructive ownership of section 318(a) of the Internal Revenue Code of 1986 as modified by section 856(d)(5) of the Internal Revenue Code of 1986.
(37) “Partnership” means a general or limited partnership or organization of any kind that is treated as a partnership for tax purposes under the laws of the District of Columbia.
(38) “Payroll period” means a payroll period as defined in section 3401(b) of the Internal Revenue Code of 1986.
(39) “Person” means any individual, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation (whether or not the corporation is, or would be if doing business in the District, subject to this chapter), unincorporated business, company, syndicate, estate, trust, business trust, trustee, trustee in bankruptcy, receiver, executor, administrator, assignee, fiduciary, or organization of any kind. For purposes of combined reporting, The term “person” shall not include a Qualified High Technology Company as defined in § 47-1817.01(5)(A) .
(39A) "Qualified opportunity fund" shall have the same meaning as set forth in section 1400Z-2 of the Internal Revenue Code of 1986, approved December 22, 2017 (131 Stat. 2184; 26 U.S.C. § 1400Z-2) ("section 1400Z-2").
(39B) "Qualified opportunity zone" shall have the same meaning as set forth in section 1400Z-2.
(39C) "Qualified opportunity zone business" shall have the same meaning as set forth in section 1400Z-2.
(39D) "Qualified opportunity zone business property" shall have the same meaning as set forth in section 1400Z-2.
(40) “Related entity” means a person that under the attribution rules of section 318 of the Internal Revenue Code of 1986 is:
  (A) A stockholder who is an individual, or a member of the stockholder’s family as enumerated in section 318 of the Internal Revenue Code of 1986, if the stockholder and the members of the stockholder’s family own, directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the value of the taxpayer’s outstanding stock;
  (B) A stockholder, or a stockholder’s partnership, limited liability company, estate, trust, or corporation, if the stockholder and the stockholder’s partnerships, limited liability companies, estates, trusts, and corporations own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the value of the taxpayer’s outstanding stock; or
  (C) A corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of section 318 of the Internal Revenue Code of 1986 (“party related to the corporation”), if the corporation or party related to the corporation owns, directly, indirectly, beneficially, or constructively, at least 50% of the value of the corporation’s outstanding stock.
(41) “Related member” means:
  (A) A person that, with respect to the taxpayer is, at any time during the year, a related entity;
  (B) A component member as defined in section 1563(b) of the Internal Revenue Code of 1986;
  (C) A controlled group of which the taxpayer is also a component; or
  (D) A person to or from whom there is attribution of stock ownership in accordance with section 1563(e) of the Internal Revenue Code of 1986.
(42) “Resident” means an individual domiciled in the District at any time during the taxable year, and every other individual who maintains a place of abode within the District for an aggregate of 183 days or more during the taxable year, whether or not the individual is domiciled in the District, excluding any elective officer of the government of the United States or any employee on the staff of an elected official in the legislative branch of the government of the United States if the employee is a bona fide resident of the state of residence of the elected officer, or any officer of the executive branch of the government whose appointment was made by the President of the United States and subject to confirmation by the Senate of the United States and whose tenure of office is at the pleasure of the President of the United States, or any Justice of the Supreme Court of the United States, unless the officer, employee, or justice is domiciled within the District at any time during the taxable year. In determining whether an individual is a resident, an individual’s absence from the District for temporary or transitory purposes shall not be regarded as changing his domicile or place of abode.
(43) “Sales” means all gross receipts of the taxpayer that are business income, as that term is defined in this section. The term “sales” does not include receipts of a taxpayer from hedging transactions and from the maturity, redemption, sales, exchange, loan, or other disposition of cash or securities.
(44) “Standard deduction” means:
  (A) In the case of a return filed by a single individual or married individual filing a separate return:
    (i) For taxable years beginning before January 1, 2015, the amount of $4,000 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50) for a single individual and one-half of the amount that may be taken by a single individual for a married individual filing a separate return;
    (ii) For taxable years beginning after December 31, 2014, but before January 1, 2017, $5,200 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50);
    (iii) For taxable years beginning after December 31, 2016, but before January 1, 2018, $5,650 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50);
    (iv) For taxable years beginning after December 31, 2017, but before January 1, 2025, the standard deduction as prescribed in section 63(c) of the Internal Revenue Code of 1986; or
    (v) For taxable years beginning after December 31, 2024, the term "standard deduction" means the sum of:
      (I) The basic standard deduction as defined in paragraph (3A) of this section; and
      (II) The additional standard deduction as prescribed in section 63(c)(3) of the Internal Revenue Code of 1986.
  (B) In the case of a return filed by a head of household:
    (i) For taxable years beginning before January 1, 2015, the amount of $4,000 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50);
    (ii) For taxable years beginning after December 31, 2014, but before January 1, 2017, $6,500 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50);
    (iii) For taxable years beginning after December 31, 2016, but before January 1, 2018, $7,800 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50);
    (iv) For taxable years beginning after December 31, 2017, but before January 1, 2025, the standard deduction as prescribed in section 63(c) of the Internal Revenue Code of 1986; or
    (v) For taxable years beginning after December 31, 2024, the term "standard deduction" means the sum of:
      (I) The basic standard deduction as defined in paragraph (3A) of this section; and
      (II) The additional standard deduction as prescribed in section 63(c)(3) of the Internal Revenue Code of 1986.
  (C) In the case of a return filed by married individuals or registered domestic partners filing a joint return, or a surviving spouse:
    (i) For taxable years beginning before January 1, 2015, the amount of $4,000 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50);
    (ii) For taxable years beginning after December 31, 2014, but before January 1, 2017, $8,350 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50);
    (iii) For taxable years beginning after December 31, 2016, but before January 1, 2018, $10,275 increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50);
    (iv) For taxable years beginning after December 31, 2017, but before January 1, 2025, the standard deduction as prescribed in section 63(c) of the Internal Revenue Code of 1986; or
    (v) For taxable years beginning after December 31, 2024, the term "standard deduction" means the sum of:
      (I) The basic standard deduction as defined in paragraph (3A) of this section; and
      (II) The additional standard deduction as prescribed in section 63(c)(3) of the Internal Revenue Code of 1986.
  (D) In the case of an individual who is a resident, as defined in paragraph (42) of this section, for less than a full 12-month taxable year, the amounts specified in subparagraph (A), (B), or (C) of this paragraph prorated by the number of months that the individual was a resident.
(45) “State” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory, or possession of the United States and any foreign country or political subdivision thereof.
(46) “Subpart F income” shall have the same meaning as provided in section 952 of the Internal Revenue Code of 1986.
(47) “Surviving spouse” shall have the same meaning as provided in section 2(a) of the Internal Revenue Code of 1986; except, that in applying section 2(a) of the Internal Revenue Code of 1986, the term spouse shall be deemed to include a domestic partner.
(48) “Tax” or “tax liability” includes the liability for all amounts owing by a taxpayer to the District under this chapter.
(49) (A) “Tax haven” means a jurisdiction that:
    (i) For a particular tax year in question has no, or nominal, effective tax on the relevant income and has laws or practices that prevent effective exchange of information for tax purposes with other governments regarding taxpayers benefitting from the tax regime;
    (ii) Lacks transparency, which, for the purposes of this definition, means that the details of legislative, legal, or administrative provisions are not open to public scrutiny and apparent or are not consistently applied among similarly situated taxpayers;
    (iii) Facilitates the establishment of foreign-owned entities without the need for a local substantive presence or prohibits these entities from having any commercial impact on the local economy;
    (iv) Explicitly or implicitly excludes the jurisdiction’s resident taxpayers from taking advantage of the tax regime’s benefits or prohibits enterprises that benefit from the regime from operating in the jurisdiction’s domestic market; or
    (v) Has created a tax regime that is favorable for tax avoidance, based upon an overall assessment of relevant factors, including whether the jurisdiction has a significant untaxed offshore financial or other services sector relative to its overall economy.
  (B) For the purposes of this paragraph, the term “tax regime” means a set or system of rules, laws, regulations, or practices by which taxes are imposed on any person, corporation, or entity, or on any income, property, incident, indicia, or activity pursuant to governmental authority.
  (B-i) [Repealed].
(50) “Taxable income” means as required by the context set forth in § 47-1807.01(2) or § 47-1808.02(1) .
(51) “Taxable year” means the calendar year or the fiscal year, whichever is the basis upon which the net income of the taxpayer is computed under this section; if no fiscal year has been established by the taxpayer, it means the calendar year. The term “taxable year” includes, in the case of a return made for a fractional part of a calendar or fiscal year under the provisions of this section or under regulations prescribed by the Chief Financial Officer, the period for which the return is made; provided, that no taxpayer shall change from a calendar year to a fiscal year or from a fiscal year to a calendar year within any taxable year without the written authorization of the Chief Financial Officer.
(52) “Taxpayer” means any person subject to the tax imposed by this chapter.
(53) “Trade or business” means the engaging in or carrying on of any trade, business, profession, vocation, or calling, or commercial activity in the District of Columbia, including activities in the District that benefit a related entity of the taxpayer, the performance of functions of a public office, and the leasing of real or personal property in the District of Columbia by any person whether or not the property is leased directly by the person or through an agent, officer, or a representative, and whether or not the person, agent, officer, or representative performs any services in connection with the property.
(54) “United States” means the United States of America and includes all of the states of the United States, the District of Columbia, and United States’ territories and possessions.
(55) “Unitary business” means a single economic enterprise that is made up either of separate parts of a single business entity or of a commonly controlled group of business entities that are sufficiently interdependent, integrated, and interrelated through their activities so as to provide synergy and mutual benefit that produces a sharing or exchange of value among them and a significant flow of value to the separate parts.
(56) “Wages” means wages as defined in section 3401(a) of the Internal Revenue Code of 1986.
(57) “Water’s-edge combined group” is comprised of all entities includible in the combined report, as determined pursuant to § 47-1810.07 .
(58) “Worldwide combined report” means the combination of the income and activities of all members of a unitary group irrespective of the country in which the corporations are incorporated or conduct business activity.
D.C. Code § 47-1085 — DC Code / Title 47 / Chapter 10 / § 47-1085
§ 47-1085. KIPP DC — Shaw Campus; Lot 163, Square 510.
Status: in_force

(a) The real property located at 421 P Street, N.W., and described as Lot 163, Square 510 shall be exempt from real property taxation, including possessory interests, so long as the real property continues to be owned, or occupied under a ground lease, by KIPP DC, KIPP DC — Shaw QALICB, Inc., or any other subsidiary of KIPP DC.
(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 KIPP DC and KIPP DC — Shaw QALICB, Inc., or any other subsidiary of KIPP DC, shall be exempt from the tax imposed by § 42-1103 and § 47-903 .
D.C. Code § 47-4110 — DC Code / Title 47 / Chapter 41 / § 47-4110
§ 47-4110. Mayor’s regulatory authority.
Status: in_force

The Mayor may promulgate regulations as may be necessary to carry out the purposes of this chapter.
D.C. Code § 47-391.02 — DC Code / Title 47 / Chapter 3 / § 47-391.02
§ 47-391.02. Executive Director and staff of Authority.
Status: in_force

(a) Executive Director. — The Authority shall have an Executive Director who shall be appointed by the Chair with the consent of the Authority. The Executive Director shall be paid at a rate determined by the Authority, except that such rate may not exceed the rate of basic pay payable for level IV of the Executive Schedule.
(b) Staff. — With the approval of the Chair, the Executive Director may appoint and fix the pay of additional personnel as the Executive Director considers appropriate, except that no individual appointed by the Executive Director may be paid at a rate greater than the rate of pay for the Executive Director.
(c) Inapplicability of certain employment and procurement laws. — (1) Civil service laws. — The Executive Director and staff of the Authority may be appointed without regard to the provisions of Title 5, United States Code, governing appointments in the competitive service, and paid without regard to the provisions of Chapter 51 and subchapter III of Chapter 53 of that title relating to classification and General Schedule pay rates.
  (2) District employment and procurement laws. — The Executive Director and staff of the Authority may be appointed and paid without regard to the provisions of the District of Columbia Official Code governing appointments and salaries. The provisions of the District of Columbia Official Code governing procurement shall not apply to the Authority.
(d) Staff of Federal agencies. — Upon request of the Chair, the head of any Federal department or agency may detail, on a reimbursable or nonreimbursable basis, any of the personnel of that department or agency to the Authority to assist it in carrying out its duties under this Act.
(e) Preservation of retirement and certain other rights of federal employees who become employed by the Authority. — (1) In general. — Any federal employee who becomes employed by the Authority:
    (A) May elect, for purposes set forth in paragraph (2)(A) of this subsection, to be treated, for so long as that individual remains continuously employed by the Authority, as if such individual had not separated from service with the federal government, subject to paragraph (3) of this subsection; and
    (B) Shall, if such employee subsequently becomes reemployed by the federal government, be entitled to have such individual’s service with the Authority treated, for purposes of determining the appropriate leave accrual rate, as if it had been service with the federal government.
  (2) Effect of an election. — An election made by an individual under the provisions of paragraph (1)(A) of this subsection:
    (A) Shall qualify such individual for the treatment described in such provisions for purposes of:
      (i) Chapter 83 or 84 of Title 5, United States Code, as appropriate (relating to retirement), including the Thrift Savings Plan;
      (ii) Chapter 87 of such title (relating to life insurance); and
      (iii) Chapter 89 of such title (relating to health insurance); and
    (B) Shall disqualify such individual, while such election remains in effect, from participating in the programs offered by the government of the District of Columbia (if any) corresponding to the respective programs referred to in subparagraph (A) of this paragraph.
  (3) Conditions for an election to be effective. — An election made by an individual under paragraph (1)(A) of this subsection shall be ineffective unless:
    (A) It is made before such individual separates from service with the federal government; and
    (B) Such individual’s service with the Authority commences within 3 days after so separating (not counting any holiday observed by the government of the District of Columbia).
  (4) Contributions. — If any individual makes an election under paragraph (1)(A) of this subsection, the Authority shall, in accordance with applicable provisions of law referred to in paragraph (2)(A) of this subsection, be responsible for making the same deductions from pay and the same agency contributions as would be required if it were a federal agency.
  (5) Regulations. — Any regulations necessary to carry out this subsection shall be prescribed in consultation with the Authority by:
    (A) The Office of Personnel Management, to the extent that any program administered by the office is involved;
    (B) The appropriate office or agency of the government of the District of Columbia, to the extent that any program administered by such office or agency is involved; and
    (C) The Executive Director referred to in § 8474 of Title 5, United States Code, to the extent that the Thrift Savings Plan is involved.
(f) Federal benefits for others. — (1) In general. — The Office of Personnel Management, in conjunction with each corresponding office or agency of the government of the District of Columbia and in consultation with the Authority, shall prescribe regulations under which any individual who becomes employed by the Authority (under circumstances other than as described in subsection (e)) may elect either:
    (A) To be deemed a Federal employee for purposes of the programs referred to in subsection (e)(2)(A)(i) through (iii) of this section; or
    (B) To participate in 1 or more of the corresponding programs offered by the government of the District of Columbia.
  (2) Effect of an election. — An individual who elects the option under paragraph (1)(A) and (B) of this subsection shall be disqualified, while such election remains in effect, from participating in any of the programs referred to in the other such subparagraph.
  (3) Definition of corresponding office or agency. — For purposes of paragraph (1), the term “corresponding office or agency of the government of the District of Columbia” means, with respect to any program administered by the Office of Personnel Management, the office or agency responsible for administering the corresponding program (if any) offered by the government of the District of Columbia.
  (4) Thrift Savings Plan. — To the extent that the Thrift Savings Plan is involved, the preceding provisions of this subsection shall be applied by substituting “the Executive Director referred to in section 8474 of Title 5, United States Code” for “the Office of Personnel Management”.
(g) (1) Additional election for former federal employees serving on date of enactment; election for employees appointed during interim period. — (A) In general. — Any former federal employee employed by the Authority on the effective date of the regulations referred to in subsection (h)(1)(A) of this section may, within such period as may be provided for under those regulations, make an election similar, to the maximum extent practicable, to the election provided for under subsection (e) of this section. Such regulations shall be prescribed jointly by the Office of Personnel Management and each corresponding office or agency of the government of the District of Columbia in the same manner as provided for in subsection (f) of this section.
    (B) Exception. — An election under this paragraph may not be made by any individual who:
      (i) Is not then participating in a retirement system for federal employees (disregarding Social Security); or
      (ii) Is then participating in any program of the government of the District of Columbia referred to in subsection (e)(2)(B) of this section.
  (2) Election for employees appointed during interim period. — (A) From the federal government. — Subsection (e) of this section (as last in effect before April 24, 1996) shall be deemed to have remained in effect for purposes of any federal employee who becomes employed by the District of Columbia Financial Responsibility and Management Assistance Authority during the period beginning on such date of enactment and ending on the day before the effective date of the regulations prescribed to carry out paragraph (1) of this subsection.
    (B) Other individuals. — The regulations prescribed to carry out subsection (f) of this section shall include provisions under which an election under subsection (f) of this section shall be available to any individual who:
      (i) Becomes employed by the District of Columbia Financial Responsibility and Management Assistance Authority during the period beginning on April 24, 1996, and ending on the day before the effective date of such regulations;
      (ii) Would have been eligible to make an election under such regulations had those regulations been in effect when such individual became so employed; and
      (iii) Is not then participating in any program of the government of the District of Columbia referred to in subsection (f)(1)(B) of this section.
(h) Effective date. — Not later than 6 months after April 24, 1996, there shall be prescribed in consultation with the Authority (and take effect):
  (1) Regulations to carry out subsections (e), (f), and (g) of this section; and
  (2) Any other regulations necessary to carry out subsections (e), (f), and (g) of this section.
D.C. Code § 47-108 — DC Code / Title 47 / Chapter 1 / § 47-108
§ 47-108. Repeal of certain federal appropriation provisions.
Status: in_force

(a) Effective July 1, 1935, such portion of any acts as provide appropriations from the appropriation accounts appearing on the books of the government and listed in subsection (b) of this section are hereby repealed, and any balances remaining in, or but for this provision would accrue to, such accounts shall be covered into the Treasury of the United States to the credit of the District of Columbia. Any claims accruing on or after July 1, 1935, which but for this section properly would have been charged to these appropriation accounts shall, upon proper audit, be certified to Congress for appropriation, which is hereby authorized.
(b) (1) Militia fund from fines, District of Columbia (DCs592).
  (2) Industrial Home School Fund, District of Columbia (DCs463).
  (3) Sanitary Fund, District of Columbia (DCt619).
  (4) New site and buildings, Industrial Home School, District of Columbia (DCs460).
  (5) Payment to tenants of excess rentals recovered by Rent Commission, District of Columbia (DCs087).
  (6) Escheated Estates Relief Fund, District of Columbia (DCs612).
  (7) Redemption of tax-lien certificates, District of Columbia (DCt618).
  (8) Washington Special Tax Fund, District of Columbia (DCt623).
  (9) Redemption of assessment certificates, District of Columbia (DCt617).
D.C. Code § 47-2904 — DC Code / Title 47 / Chapter 29 / § 47-2904
§ 47-2904. Recovery of fine; payment of moiety.
Status: in_force

After the final conviction of any party for the violation of any of the provisions of §§ 47-2901 to 47-2903 , and the recovery of the fine, a sum equal in amount to one-half of such fine shall be paid, and warrant drawn in the usual form out of the General Fund, to the party who may have been the informer in any such case. That all acts or parts of acts that are inconsistent with the provisions of §§ 47-2902 to 47-2904 are hereby repealed.
D.C. Code § 47-1812.11c — DC Code / Title 47 / Chapter 18 / § 47-1812.11c
§ 47-1812.11c. New Columbia Statehood Fund 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 an individual may contribute a minimum donation or gift of $1 to the New Columbia Statehood Fund (“Fund”), established by [ § 1-129.32 ]. 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 earmarked for the Fund except that any cost incurred by the Chief Financial Officer in collecting, processing, accounting for, or disbursing the funds generated by the tax check-off shall be reimbursed to the Chief Financial Officer from the funds generated by the tax check-off.
(b) Except as provided in subsection (c) of this section, the funds generated by the tax check-off established by subsection (a) of this section shall be transferred to the Fund pursuant to rules issued by the Chief Financial Officer that establish timetables and procedures for transfer of the funds. Check-off funds shall be transferred to the Fund only after the costs to the Chief Financial Officer described in subsection (a) of this section have been reimbursed.
(c) Repealed.
(d) (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 the Fund 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 Fund.
D.C. Code § 47-340.20 — DC Code / Title 47 / Chapter 3 / § 47-340.20
§ 47-340.20. Program fee.
Status: in_force

The Mayor may assess fees in connection with the provision to any for-profit or not for profit entity of loans, grants, credit support, revenue bonds, notes or other obligations authorized pursuant to federal law or regulations or any act or resolution of the Council of the District of Columbia. Such fees shall be in amounts reasonably calculated to defray costs associated with developing, implementing, administering, monitoring, evaluating or otherwise supporting such financial assistance for economic development purposes.
D.C. Code § 47-1304 — DC Code / Title 47 / Chapter 13 / § 47-1304
§ 47-1304. Real property tax assignment; sale and transfers — Deposit required; certificate of sale; tax deed; redemption.
Status: in_force

(a) The Collector of Taxes shall require from every purchaser of property sold as aforesaid a deposit sufficient, in his judgment, to guarantee a full and final settlement for such purchase. Every purchaser other than the District of Columbia at any sale of property as aforesaid shall pay the full amount of his bid, including surplus, if any, to the Collector of Taxes within 5 business days after the last day of sale, and in case such payment is not made within the time specified the deposit of the person so failing to make payment shall be forfeited to the District of Columbia, and said Collector of Taxes shall then issue the certificate of sale for such property to the next highest bidder, and if payment of the amount of the bid of said next highest bidder be not made within 2 business days thereafter, the Mayor of the District of Columbia shall set aside both sales for which the bids were made; and the said Collector of Taxes shall thereupon be held to have bid the amount due on the said lot and to have purchased it for the District. Immediately after the close of the sale, upon payment of the purchase money, the said Collector of Taxes shall issue to the purchaser a certificate of sale, and if the property shall not be redeemed by the owner or owners thereof within 6 months from the last day of sale, by payment to the Collector of Taxes of said District, for the use of the legal holder of the certificate, the amount for which it was sold at such sale, exclusive of surplus, and with interest on the amount at the  rate of 1.5% for each month (or part thereof) after the date of the certificate of sale, a deed shall be given by the Mayor, after notice satisfying the requirements of due process, to the purchaser at such tax sale, his heirs or devisees, or to the assignee of such certificates, which deed shall be admitted and held to be prima facie evidence of a good and perfect title in fee simple to any property bought at said sale herein authorized; provided, that no deed shall be issued unless application therefor be made within one year from the last day of sale, and if no deed be given as yet by the Mayor then the owner of property sold, or any other person having an interest therein at the time of redemption, may redeem the property by paying to the Collector of Taxes for the legal holder of the certificate the amount for which it was sold at such sale, exclusive of surplus, plus interest thereon at the rate hereinbefore prescribed; that when the said property is redeemed as aforesaid, the Collector of Taxes shall, within 5 business days thereafter notify the owner of record of such tax sale certificate at his last-known address, by registered mail or by certified mail, of the redemption of such certificate; that within one year from the last day of the sale, the owner thereof may apply for, and, upon the surrender of the certificate, shall receive from the District of Columbia the payment made as hereinbefore prescribed; that upon the failure of the owner of such tax sale certificate to apply within the period of one year, as hereinbefore prescribed, or, in the case where a property is not redeemed, to pay all taxes and assessments, within 30 days from the date the Mayor sends a letter for payment to the owner of the tax sale certificate or within any extension beyond the 30 days as granted at the discretion of the Mayor, required to be paid before a deed shall be issued, money otherwise owing to the owner of the tax sale certificate or paid by the owner of the tax sale certificate shall be forfeited to the District of Columbia, and be deposited by the Collector of Taxes in the Treasury of the United States to the credit of the general revenues of the District of Columbia; provided, that no deed shall be issued until all taxes and assessments appearing upon the tax books against the property are paid, with penalties, interests, and costs, including taxes for the years for which the District purchased the property at tax sale; provided, that no property advertised as aforesaid shall be sold upon any bid not sufficient to meet the amount of tax, penalty, and costs; but in case the highest bid on any property is not sufficient to meet the taxes, penalties, and costs thereon said property shall thereupon be bid off by the said Collector of Taxes, in the name of the District of Columbia; but the property so bid off shall not be exempted from assessment and taxation, but shall be assessed and taxed as other property; and if within 6 months thereafter such property is not redeemed by the owner or owners thereof, or their legal representatives, by the payment of the taxes, penalties and costs due at the time of the sale and that may have accrued after that date, and 1 1/2% thereon for each month or part thereof, or if any property 6 months after having been so bid off at any sale in the name of said District under §§ 47-1301 to 47-1310 or any other law in force is not or has not been so redeemed as aforesaid (unless it shall be shown that the sale for taxes was irregular and void), then the Mayor of the District, or his successors, shall in the name of and on behalf of the District of Columbia, sell the property at public or private sale for the amount of the oldest lien owing to the District and issue to a purchaser of the property, after notice satisfying the requirements of due process and the property not  redeemed within 30 days therefrom, a deed, which shall have the same force and effect as the deed provided in this section for  property sold at the regular annual sale; provided, that unless the purchaser of the property shall pay all other taxes and  assessments, within 30 days from the date that the Mayor sends a letter for payment to the purchaser or within any extension beyond  the 30 days as granted at the discretion of the Mayor, required to be paid before a deed shall be issued, money paid by the purchaser shall be forfeited to the District of Columbia; that no deed shall be issued until all assessments, taxes, costs, and  charges due the District, of whatsoever nature, shall have been paid in full; and provided also, that minors or other persons under legal disability be allowed 1 year after attaining full age or after the removal of such legal disability to redeem the property so  sold, or bid off by the Collector of Taxes in the name of the District of Columbia as aforesaid, from the purchaser or purchasers,  his, her, or their assigns, or from the District of Columbia, on payment of the amount of purchase money so paid therefor, with 8%  per annum interest thereon as aforesaid, together with all taxes and assessments that have been paid thereon by the purchaser or  his assigns between the day of sale and the period of redemption with 8% per annum interest on the amount of such taxes and  assessments. When such property is redeemed from a purchaser other than the District of Columbia, and when such property shall be  redeemed from the District of Columbia, it shall, except as to the period of redemption, be upon the terms and conditions  hereinabove provided for in the case of redemption by persons not under legal disability; provided, however, that failure on the  part of the District, from any cause whatsoever, to enforce the liens acquired aforesaid shall not release the property from any  tax whatsoever that may be due the District; provided further, that at any time after any property shall have been bid off as  aforesaid by the Collector of Taxes, and before the expiration of the time allowed for the redemption thereof, the Collector of  Taxes of said District, may issue to any person or persons, upon the payment of a sum not less than the aggregate amount of the taxes, penalties, and costs due at the time the property was bid off by the Collector and that may have accrued after that date, a  certificate of sale, and if the property shall not be redeemed by the owner or owners thereof within 6 months from the date of such  certificate, by payment to the Collector of Taxes of said District, for the use of the legal holder of the certificate, the amount  exclusive of surplus paid by the person or persons to whom such certificate was issued and 1 1/2% thereon for each month or part  thereof, a deed shall be given by the Mayor of the District of Columbia, or his successors in office, to the legal holder of such certificate, which deed shall have the same force and effect as the deed hereinbefore provided for in this section for property  sold at the regular annual sale; and that the foregoing provisions in this section in reference to the sale at public or private sale of property in the District of Columbia advertised for sale for taxes and bid off by the Collector of Taxes be, and the same  are also hereby, made applicable to all property in the District of Columbia subject to taxation where taxes levied and in arrears  on July 1, 1897, or at any time prior thereto, have not been paid, and which at any sale held previous to said date were bid off in the name of the District of Columbia; and when for any reason any tax sale of real property in the District of Columbia may be set  aside or canceled, such property may be readvertised and sold at the next ensuing annual sale.
(b) The time period for redemption of properties brought to tax sale under § 47-1205(b) , shall be 6 months.
(c) The time period for redemption of properties brought to tax sale under § 8-807(f) shall be 6 months.
(d) The time period for redemption of property brought to tax sale under § 34-2109 , § 34-2110 , or § 34-2407.02 , shall be 180 days.
(e) Notwithstanding any other provision of law, no deed shall be issued for any property sold at the tax sale conducted in July 1995 and any tax sale thereafter, unless an application by the purchaser for the deed is made within 1 year from the last day of the tax sale.
(f) If no application for the deed is made within the 1-year period, the property will be sold at the next ensuing tax sale.
(g) Upon the failure of the purchaser to apply for the deed within 1 year from the last day of the tax sale, any money paid by the tax sale purchaser in exchange for a tax sale certificate shall be forfeited to the District of Columbia.
(h) (1) If a certificate of sale is issued for a property sold and the period of the right of redemption expires, the costs for ascertaining and locating a party with a legally protected interest in the property when the identity and location of the party are reasonably ascertainable, the costs for preparing, sending, or otherwise providing legally required notices to the party, and other incidental or consequential costs incurred or accrued as a result of unpaid taxes, shall be paid to the District of Columbia Treasurer, in addition to any sums owing under subsection (a) of this section, to redeem the property; provided, that:
    (A) The Mayor shall, by regulation, fix the amount of all costs to be paid as the Mayor shall determine is reasonable to reimburse the District;
    (B) The Mayor may, in his or her discretion, contract with any person or authorize the agent of the legal holder of the certificate to perform the services for which the costs shall be paid;
    (C) Payment of costs shall be made for the use of the person who performed the services or the legal holder of the certificate, and (i) the person or legal holder of the certificate shall receive from the District of Columbia payment of costs as collected by the District of Columbia, or (ii) the Mayor may order that payment of costs be made directly to the person or legal holder of the certificate in accordance with procedures that the Mayor shall prescribe, by regulation.
  (2) If the property is not redeemed and the District is liable for the costs incurred, the legal holder of the certificate shall pay the costs incurred and no deed shall be given until such costs are paid.
  (3) The Mayor may waive, in whole or in part, costs in this subsection when it would be equitable or in the public interest; provided, that if the Mayor waives the costs, the District of Columbia shall reimburse the person who performed the services or the legal holder of the certificate for costs otherwise payable under this subsection.
D.C. Code § 47-911 — DC Code / Title 47 / Chapter 9 / § 47-911
§ 47-911. Compromise of penalties.
Status: repealed

Repealed.
D.C. Code § 47-392.04 — DC Code / Title 47 / Chapter 3 / § 47-392.04
§ 47-392.04. Restrictions on borrowing by District during control year.
Status: in_force

(a) Prior approval required. — (1) In general. — The District government may not borrow money during a control year unless the Authority provides prior certification that both the receipt of funds through such borrowing and the repayment of obligations incurred through such borrowing are consistent with the financial plan and budget for the year.
  (2) Revisions to financial plan and budget permitted. — If the Authority determines that the borrowing proposed to be undertaken by the District government is not consistent with the financial plan and budget, the Mayor may submit to the Authority a proposed revision to the financial plan and budget in accordance with § 47-392.02(e) so that the borrowing will be consistent with the financial plan and budget as so revised.
  (3) Borrowing described. — This subsection shall apply with respect to any borrowing undertaken by the District government, including borrowing through the issuance of bonds under part E of title IV of the District of Columbia Home Rule Act [§§ 1-204.61 through 1-204.90 ], the exercise of authority to obtain funds from the United States Treasury under title VI of the District of Columbia Revenue Act of 1939 (§§ 47-3401 through 47-3401.04 ), or any other means.
  (4) Special rules for treasury borrowing during fiscal year 1995. — (A) No prior approval required during initial period following appointment. — The District government may requisition advances from the United States Treasury under title VI of the District of Columbia Revenue Act of 1939 (§§ 47-3401 through 47-3401.04 ) without the prior approval of the Authority during the 45-day period which begins on the date of the appointment of the members of the Authority (subject to the restrictions described in such title, as amended by subsection (c) of this section).
    (B) Criteria for approval during remainder of fiscal year. — The District government may requisition advances described in subparagraph (A) of this paragraph during the portion of fiscal year 1995 occurring after the expiration of the 45-day period described in such subparagraph if the Authority finds that:
      (i) Such borrowing is appropriate to meet the needs of the District government to reduce deficits and discharge payment obligations; and
      (ii) The District government is making appropriate progress toward meeting its responsibilities under this Act (and the amendments made by this Act).
(b) Deposit of funds obtained through treasury with Authority. — (1) Automatic deposit during control year. — If the Mayor requisitions funds from the Secretary of the Treasury pursuant to title VI of the District of Columbia Revenue Act of 1939 (§§ 47-3401 through 47-3401.04 ) during a control year (beginning with Fiscal Year 1996), such funds shall be deposited by the Secretary into an escrow account held by the Authority, to be used as follows:
    (A) The Authority shall expend a portion of the funds for its operations during the fiscal year in which the funds are requisitioned, in such amount and under such conditions as are established under the budget of the Authority for the fiscal year under § 47-391.06(a) .
    (B) The Authority shall allocate the remainder of such funds to the Mayor at such intervals and in accordance with such terms and conditions as it considers appropriate, consistent with the financial plan and budget for the year and with any other withholding of funds by the Authority pursuant to this Act.
  (2) Optional deposit during fiscal year 1995. — (A) During initial period following appointment. — If the Mayor requisitions funds described in paragraph (1) of this subsection during the 45-day period which begins on the date of the appointment of the members of the Authority, the Secretary of the Treasury shall notify the Authority, and at the request of the Authority shall deposit such funds into an escrow account held by the Authority in accordance with paragraph (1) of this subsection.
    (B) During remainder of fiscal year. — If the Mayor requisitions funds described in paragraph (1) of this subsection during the portion of fiscal year 1995 occurring after the expiration of the 45-day period described in subparagraph (A) of this paragraph, the Secretary of the Treasury shall deposit such funds into an escrow account held by the Authority in accordance with paragraph (1) of this subsection at the request of the Authority.
(c) [Reserved].
(d) Deposit of borrowed funds with authority. — If the District government borrows funds during a control year, the funds shall be deposited into an escrow account held by the Authority, to be allocated by the Authority to the Mayor at such intervals and in accordance with such terms and conditions as it considers appropriate, consistent with the financial plan and budget for the year and with any other withholding of funds by the Authority pursuant to this Act.
(e) Expenditure of funds from account in accordance with authority instructions. — Any funds allocated by the Authority to the Mayor from the escrow account described in subsection (b)(1) of this section or the escrow amount described in subsection (d) of this section may be expended by the Mayor only in accordance with the terms and conditions established by the Authority at the time the funds are allocated.
(f) Prohibition against borrowing while suit pending. — The Mayor may not requisition advances from the Treasury pursuant to §§ 47-3401 through 47-3401.04 if there is an action filed by the Mayor or the Council which is pending against the Authority challenging the establishment of or any action taken by the Authority.
D.C. Code § 47-1809.02 — DC Code / Title 47 / Chapter 18 / § 47-1809.02
§ 47-1809.02. Tax on estates and trusts — Effect of residence or situs of fiduciary.
Status: in_force

The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01 .
D.C. Code § 47-3117 — DC Code / Title 47 / Chapter 31 / § 47-3117
§ 47-3117. Severability.
Status: repealed

Repealed.
D.C. Code § 47-1814.01 — DC Code / Title 47 / Chapter 18 / § 47-1814.01
§ 47-1814.01. Requirement for a professional license.
Status: repealed

Repealed.
D.C. Code § 47-4703 — DC Code / Title 47 / Chapter 47 / § 47-4703
§ 47-4703. Chief Financial Officer guidance.
Status: in_force

For the preparation of the financial analysis required by § 47-4701(b)(1)(F) and the annual certification required by § 47-4702 , the Chief Financial Officer shall set forth guidance regarding the collection of information necessary to implement these sections.
D.C. Code § 47-424 — DC Code / Title 47 / Chapter 4 / § 47-424
§ 47-424. Persons ineligible to file claims.
Status: repealed

Repealed.
D.C. Code § 47-1814.07 — DC Code / Title 47 / Chapter 18 / § 47-1814.07
§ 47-1814.07. Certain suits forbidden.
Status: repealed

Repealed.
D.C. Code § 47-1088.01 — DC Code / Title 47 / Chapter 10 / § 47-1088.01
§ 47-1088.01. Meridian International Center.
Status: in_force

(a) (1) Beginning on  the effective date of this section, the real property designated as  Lots 806, 808, and 809 in Square 2568, known as the Meridian House  and the White-Meyer House, and Lots 2369 through 2401, 2413 through  2417, 2423, 2441, and 2442 in Square 2567, together with any improvements  and furnishings (“Property”) shall be exempt from all  taxation; provided, that the Property is:
    (A) Owned by the  Meridian International Center, a District of Columbia nonprofit corporation;
    (B) Used for the  purposes and activities of the Meridian International Center; and
    (C) Not used for  any commercial purposes, except as provided in subsection (b) of this  section.
  (2) Use of the premises  by agencies of the United States of America or by any organization  exempt from federal income taxation shall not affect the exemption  from taxation provided for in this section.
(b) Section 47-1005  shall apply with respect to the Property; provided, that a portion  of the Property may be rented out to another person or entity as long  as the rent or other income generated shall be used for the maintenance  and preservation of the Property.
(c) Meridian International  Center shall comply with the reporting requirement of § 47-1007 and have the appeal rights provided by § 47-1009 .