D.C. Code § 47-2202 — DC Code / Title 47 / Chapter 22 / § 47-2202
§ 47-2202. Imposition of tax.
Status: in_force

(a) There is hereby imposed and there shall be paid by every vendor engaging in business in the District and by every purchaser a tax on the use, storage, or consumption of any tangible personal property and service sold or purchased at retail sale. The rate of tax imposed by this section on the sales price of such tangible personal property and services shall be 6.0% before October 1, 2026, and 7.0% beginning on October 1, 2026, and continuing thereafter; except, that:
  (1) The rate of tax shall be 12% of the gross receipt from the sale of or charges for the service of parking or storing of motor vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority and located adjacent to a Washington Metropolitan Area Transit Authority passenger stop or station;
  (2) (A) The rate of tax shall be 10.20% of the gross receipts from the sale of or charges for any room or rooms, lodgings, or accommodations, furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients;
    (B) If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this paragraph shall be determined based on the net charges and additional charges received by the room remarketer.
  (3) The rate of tax shall be 9% of the gross receipts from the sale of or charges for:
    (A) Food or drink prepared for immediate consumption as defined in § 47-2001(g-1) or spirituous or malt liquors, beer, and wine sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1) , 25-113(a)(3)(C) , or 25-113.01(f) or (g) ; and
    (B) Spirituous or malt liquors, beer and wine sold for consumption on the premises where sold.
    (C) [Repealed].
  (3A) The rate of tax shall be 10.25% of the gross receipts of the sales of or charges for spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold, unless sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1) , 25-113(a)(3)(C) , or 25-113.01(f) or (g) ;
  (3B) The rate of tax shall be 9.25% of the gross receipts from the sale of or charges for rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01 ; and
  (3C) The rate of tax shall be 6.00% of the gross receipts from the sale of or charges for tangible personal property or services by legitimate theaters, or by entertainment venues with 10,000 or more seats, excluding any such theaters or entertainment venues from which such taxes are applied to pay debt service on tax-exempt bonds.
  (4) [Repealed].
  (5) The rate of tax shall be 8% of the gross receipts from the sale of or charges for soft drinks.
  (6) The rate of tax shall be 7.5% on the gross receipts from the sale of or charges collected to play commercial bingo.
  [(7)] (A) The rate of tax shall be 6% of the gross receipts from the sale of or charges for medical cannabis, as that term is defined in § 7-1671.01(12) .
    (B) In Fiscal Year 2026, the proceeds of the tax collected under subparagraph (A) of this paragraph shall be deposited in the Healthy DC and Health Care Expansion Fund established by § 31-3514.02 ; except, that all proceeds of such tax above the amount certified for Fiscal Year 2026 in the approved Fiscal Year 2023 budget shall be deposited in the General Fund of the District of Columbia.
(b) (1) For fiscal years beginning before October 1, 2023, 5% of the use tax revenue collected at the rate provided by the lead-in language of subsection (a) that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District Bonds or notes existing on or before [October 30, 2018] shall be dedicated to the Arts and Humanities Fund, established by § 39-205.01 .
  (2) For fiscal years beginning after September 30, 2023, there shall be dedicated to the Arts and Humanities Fund from the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section, the following amounts:
    (A) In Fiscal Year 2024 and Fiscal Year 2025, the lesser of:
      (i) 5% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
      (ii) An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection.
    (B) In Fiscal Year 2026, the lesser of:
      (i) 4.615% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
      (ii) An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection; and
    (C) In Fiscal Year 2027 and each subsequent fiscal year, the lesser of:
      (i) 4.286% of the sales tax revenue collected at the rate provided by the lead-in language of subsection (a) of this section that is not dedicated to legislatively proposed or existing tax increment financing districts or pledged to the benefit of holders of District bonds or notes existing on or before October 30, 2018; or
      (ii) An amount equal to 102% of the amount dedicated to the Arts and Humanities Fund in the prior fiscal year pursuant to this subsection.
  (3) [Repealed].
D.C. Code § 47-340.29 — DC Code / Title 47 / Chapter 3 / § 47-340.29
§ 47-340.29. Bond details.
Status: in_force

(a) The Chief Financial Officer may take any action reasonably necessary or appropriate in accordance with this subchapter in connection with the preparation, execution, issuance, sale, delivery, security for, and payment of the bonds of each series, including, determinations of:
  (1) Whether the bonds are to be issued in one or more series and the principal amount of each series;
  (2) The final form, content, denominations, lettering, numbering, designation, and terms of each series of the bonds, or the manner of determining the designations and denominations, lettering, and numbering, including a determination that the bonds may be issued in certificated or book-entry form;
  (3) The rate or rates of interest or the method for determining the rate or rates of interest on each series of the bonds;
  (4) The date or dates of issuance, sale, and delivery of, and the payment of interest on each series of the bonds, and the maturity date or dates of the bonds;
  (5) The price and terms under which any series of 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) The maximum debt service payable in any fiscal year for each series of the bonds;
  (7) Provisions for the registration, transfer, and exchange of each series of the bonds and the replacement of mutilated, lost, stolen, or destroyed bonds;
  (8) The creation of any reserve fund, sinking fund, or other fund with respect to each series of the bonds;
  (9) The method of collection and deposit of Available Tax Revenues into the Income Tax Secured Bond Fund and the distributions from the Income Tax Secured Bond Fund to the trustee;
  (10) The dates and place of payment of each series of the bonds;
  (11) Procedures for monitoring the use of the proceeds received from the sale of each series of the bonds to ensure that the proceeds are properly applied and used to accomplish the purposes of Chapter 2 of Title 1 , this subchapter, or Chapter 28 of Title 42 ;
  (12) The designation of the Collection Agent, trustee, Paying Agent, and registrar for each series of the bonds;
  (13) Actions necessary to qualify each series of the bonds under blue sky laws of any jurisdiction where the bonds are marketed;
  (14) Whether to enter into a Hedge Agreement related to all or a portion of a series of bonds; and
  (15) The terms and types of security granted to the holders of each series of the bonds, including bond insurance and other credit enhancement.
(b) The bonds shall be executed in the name of the District and on its behalf by the manual or facsimile signature of the Mayor, and attested by the Secretary of the District of Columbia by the Secretary’s manual or facsimile signature.
(c) The bonds of any series may be issued in accordance with the terms of a trust instrument to be entered into by the District and the trustee, and may be subject to the terms of one or more agreements entered into by the Mayor, through the Chief Financial Officer, pursuant to § 1-204.90 .
(d) The bonds may be issued at any time or from time to time in one or more issues and in one or more series.
(e) The bonds are declared to be issued for essential public and governmental purposes. The bonds, the interest thereon, and the income therefrom shall at all times be exempt from taxation by the District, except for estate, inheritance, and gift taxes.
(f) The District irrevocably pledges for and on behalf of the owners of the bonds as further security for the due and punctual payment of the principal and redemption price, if any, and interest on, the bonds as they shall become due and payable for any reason, all of its right, title, and interest now owned or later acquired in and to the Available Tax Revenues, whether received or to be received, or held at the time, by a Collection Agent, custodian, escrow agent, or District officials. This pledge creates and grants a security interest as contemplated in § 1-204.90 , subject to the terms, conditions, and limitations in this subchapter.
(g) (1) The District pledges, covenants, and agrees with the holders of the bonds that, subject to the provisions of the Financing Documents, the District will not:
    (A) Limit or alter the revenues pledged to secure the bonds or the basis on which the revenues are collected or allocated in a manner that would generate Available Tax Revenues below the levels required to pay or secure the payment of the bonds;
    (B) Impair the contractual obligations of the District to fulfill the terms of any agreement made with the holders of the bonds; provided, that the District may modify the Business Franchise Tax or Income Tax rates or the income subject to those rates only if the modification, if in effect, would not have reduced the ratio of Income Tax generated by the withholding portion of the Available Income Tax Revenues for any 12-consecutive-month period during the 15-month period immediately preceding the calculation to the maximum annual debt service on the Parity Bonds then outstanding, below 2.0 times, pursuant to the Financing Documents;
    (C) In any way impair the rights or remedies of the holders of the bonds; and
    (D) Modify in any way the exemptions from taxation provided for in subsection (e) of this section until the bonds, together with interest thereon, and all costs and expenses in connection with any suit, action, or proceeding by or on behalf of the holders of the bonds, are fully met and discharged.
  (2) The pledge and agreement of the District under this subsection may be included as part of the contract with the holders of the bonds and this subsection shall constitute a contract between the District and the holders of the bonds. To the extent that any acts or resolutions of the Council may be in conflict with this subchapter, this subchapter shall be controlling.
(h) Consistent with § 1-204.90(a)(4)(B) and notwithstanding Article 9 of Title 28:
  (1) A pledge made and security interest created in respect of the bonds or pursuant to any related Financing Document shall be valid, binding, and perfected from the time the security interest is created, with or without physical delivery of any funds or any property and with or without any further action;
  (2) The lien of the pledge shall be valid, binding, and perfected as against all parties having any claim of any kind in tort, contract, or otherwise against the District, whether or not the party has notice of the lien; and
  (3) The security interest shall be valid, binding, and perfected whether or not any statement, document, or instrument relating to the security interest is recorded or filed.
D.C. Code § 47-163 — DC Code / Title 47 / Chapter 1A / § 47-163
§ 47-163. Understatement of taxpayer’s liability by tax return preparer.
Status: repealed

Repealed.
D.C. Code § 47-2301.01 — DC Code / Title 47 / Chapter 23 / § 47-2301.01
§ 47-2301.01. Subchapter subject to the International Fuel Tax Agreement.
Status: in_force

The Provisions of this subchapter shall be subject to the provisions of the International Fuel Tax Agreement as required by subchapter II of this chapter .
D.C. Code § 47-1806.09a — DC Code / Title 47 / Chapter 18 / § 47-1806.09a
§ 47-1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit.
Status: in_force

(a) Subject to subsection (b) of this section and § 47-1806.09b , an eligible resident shall be allowed a credit against the tax imposed by § 47-1806.03 computed as follows: the amount of the real property tax imposed on the eligible residence under § 47-811 during the real property tax year ending in the tax year for which the credit is allowed, less 105% of the real property tax under § 47-811 imposed on the eligible residence under § 47-811 during the prior real property tax year.
(b) If an eligible residence is a unit within a cooperative housing association, the credit shall be computed in accordance with subsection (a) of this section using the net amount of real property tax apportioned to the eligible residence by the cooperative housing association as the amount of real property tax imposed. The cooperative housing association shall provide to the eligible resident upon his request data concerning the amount of real property taxes apportioned to his or her eligible residence by the cooperative housing association for the real property tax year ending in the tax year for which the credit is allowed and the prior real property tax year, accounting for real property tax credits and deductions passed through to the eligible resident to include the homestead deduction under § 47-850.01 and the senior citizen deduction under § 47-863 .
D.C. Code § 47-1510 — DC Code / Title 47 / Chapter 15 / § 47-1510
§ 47-1510. Dealers in general merchandise and common carriers by vessels, ships, or boats.
Status: repealed

Repealed.
D.C. Code § 47-4476 — DC Code / Title 47 / Chapter 44 / § 47-4476
§ 47-4476. Legal effect of certificate of sale of personal property and deed of real property.
Status: in_force

(a) In all cases of sale of property (other than real property) sold under § 47-4472 , the certificate of the sale:
  (1) Shall be prima facie evidence of the right of the officer to make the sale and conclusive evidence of the regularity of the proceedings in making the sale;
  (2) Shall transfer all rights in the property sold;
  (3) If the property is the stock of a corporation, company, or association, shall be notice, when received, to the corporation, company, or association of the transfer, and shall be authority to the corporation, company, or association to record the transfer on its books and records in the same manner as if the stock was transferred or assigned by the taxpayer, in lieu of an original or prior certificate, which shall be void, whether canceled or not;
  (4) If the property is securities (other than stock) or other evidences of debt, shall be a good and valid receipt to the purchaser, as against a person holding, or claiming to hold, the securities or other evidences of debt; and
  (5) If the property is a motor vehicle, shall be notice, when received, to a public official charged with the registration of title to motor vehicles of the transfer, and shall be authority to the official to record the transfer on the books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the taxpayer, in lieu of an original or prior certificate, which shall be void, whether canceled or not.
(b) In the case of the sale of real property under § 47-4472 :
  (1) The deed of sale given under § 47-4475(b) shall be prima facie evidence of the facts set forth in the deed; and
  (2) If the seizure and sale have been made substantially in accordance with the law, the deed shall convey all rights of the delinquent party in the real property at the time that the lien of the District of Columbia attached.
(c) A certificate of sale of personal property given, or a deed to real property executed, under § 47-4475 shall discharge the property from all liens, encumbrances, and titles over which the lien of the District of Columbia with respect to which the levy was made had priority.
D.C. Code § 47-2740 — DC Code / Title 47 / Chapter 27 / § 47-2740
§ 47-2740. Allocation of clean air compliance fee.
Status: repealed

Repealed.
D.C. Code § [47-4683] — DC Code / Title 47 / Chapter 46 / § [47-4683]
§ [47-4683]. Tax Exemption for Reservoir District; Lots 809, 810, 814, 815, Square 3128.
Status: in_force

(a) For the purpose of this section, the term:
  (1) "Owner" means McMillan Parcel 2 Owner, LLC, and McMillan Parcel 4 Owner, LLC, affiliates of LDP Holdings, LLC d/b/a Jair Lynch Real Estate Partners, and its successors, affiliates, and assigns.
  (2) "Property" means the real property, including any improvements constructed thereon, at Parcel 2 West and Parcel 4 within the Reservoir District; known for tax and assessment purposes as Lots 814 and 815 in Square 3128, and Lots 809 and 810 in Square 3128, respectively.
(b) Beginning on October 1, 2029, 100% of the real property tax imposed on the Property pursuant to Chapter 8 of this title shall be exempted for 20 real property tax years; provided, that the Owner shall:
  (1) Operate or cause to be operated 449 units of housing at the Property;
  (2) Set aside 1/3 of the operating rental housing units in the Property as affordable and available for households earning an average of 80% of the Area Median Income;
  (3) 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 on the Property, in accordance with Subchapter IX-A of Chapter 2 of Title 2 ; and
  (4) By September 30 of the year immediately preceding each tax year in the exemption period set forth in this subsection, provide the Mayor with information showing what percentage of each of the requirements for eligibility for the exemption provided in paragraphs (1) through (3) of this subsection has been met. If the total number of units of housing required to be provided pursuant to paragraph (1) of this subsection has not been met, the amount of the real property tax exemption shall be reduced in equal proportion to the percentage of units of housing that are not currently operating in the given real property tax year.
(c) By December 31 of each tax year of the exemption period provided in subsection (b) of this section, the Mayor shall certify to the Office of Tax and Revenue what percentage of tax exemption the Property is eligible to receive under 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 exemption and the date such eligibility ceased.
(d) The exemptions provided by 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 Owner or Property.
D.C. Code § 47-3504 — DC Code / Title 47 / Chapter 35 / § 47-3504
§ 47-3504. Exemptions for qualifying lower income homeownership households and cooperative housing associations — Administration and enforcement.
Status: in_force

(a) The Mayor shall assume that a shared equity financing agreement meets the requirements of §§ 47-3502 and 47-3503 if the persons acquiring qualified ownership interests in the property pursuant to the shared equity financing agreement certify that the agreement is intended to do so. The Mayor may verify the contents of the certification and the shared equity financing agreement.
(b) If within 3 years of the filing of the certification under subsection (a) of this section the Mayor determines that the shared equity financing agreement does not meet the requirements of §§ 47-3502 and 47-3503 , the Mayor shall disallow the exemptions granted under § 47-3503 .
(c) If the noncompliance with any requirement of § 47-3502 or § 47-3503 is cured within 90 days of the receipt of a notice of noncompliance from the Mayor, the exemptions shall not be disallowed.
(d) For exemptions granted under § 47-3503(a) or (b), or both, and disallowed under subsection (b) of this section, there shall be due to the Mayor the total tax which would have been due without the exemptions, plus a penalty equal to 10% of the tax. For exemptions granted under § 47-3503(c) and disallowed under subsection (b) of this section, the property shall be reclassified in accordance with the provisions of § 47-813 , and shall be taxed at the appropriate rate of taxation for that class, plus a penalty equal to 10% of the tax.
(e) In regard to a shared equity financing agreement’s compliance with the requirements of 26 U.S.C. § 280A(d)(3), for the purposes of this section and § 47-802(5) , the Mayor shall assume that the compliance exists unless a contrary ruling or determination has been made by the Internal Revenue Service or other competent federal authority.
(f) If any person, organization, association, corporation, or other entity shall willfully make a false statement concerning any information required to be supplied on the certification under subsection (a) of this section, the person, organization, association, corporation, or other entity shall be deemed guilty of the offense of making false statements and, upon conviction thereof, shall be subject to the penalties for that offense provided for by § 22-2405(b) .
(g) If the household which is exempt under this chapter no longer qualifies under the income limitations set forth under § 47-3502 , the Mayor shall rescind the exemption as of the first full tax year following the date the household ceased to continue to qualify for the exemption. The real property tax shall be owed in the same manner as real property tax is owed for an erroneous or improper homestead deduction under § 47-850.02(c) .
(h) The Mayor may contract with a collection agency to determine the eligibility or continued eligibility for the exemption granted under this chapter in the same manner and to the same extent as provided under § 47-850.02(d) for homestead deduction audits.
D.C. Code § 47-1204 — DC Code / Title 47 / Chapter 12 / § 47-1204
§ 47-1204. Condemnation proceedings; payment; interest; delinquency sale.
Status: in_force

Special assessments authorized to be levied in condemnation proceedings instituted by the District of Columbia may be paid without interest within 60 days after the ratification or confirmation of the verdict of the jury. Interest of one-third of 1% for each month or part thereof shall be charged on all unpaid amounts from the expiration of 60 days from the date of the ratification or confirmation of the verdict of the jury. Any such assessment may be paid in 5 equal installments with interest thereon. If any such assessment or any part thereof shall remain unpaid after the expiration of 4 years from the date of the ratification or confirmation of the verdict of the jury the property against which said assessment was levied may be sold for such assessment or unpaid portion thereof with interest and penalties thereon at the next ensuing annual tax sale conducted under Chapter 13A of this title , in the same manner and under the same conditions as property sold for delinquent general taxes, if said assessment with interest and penalties thereon shall not have been paid in full prior to said sale. This section shall apply only to assessments ratified or confirmed by the court after June 25, 1938, and assessments ratified or confirmed on or before June 25, 1938, shall be levied and collected and bear interest as if §§ 47-1201 to 47-1206 had not been passed.
D.C. Code § 47-1099.14 — DC Code / Title 47 / Chapter 10 / § 47-1099.14
§ 47-1099.14. Kappa Alpha Psi Fraternity, Inc.; Lot 813, Square 0154.
Status: in_force

(a) The real property, and any improvements on the property, located at 1708 S Street, NW, known for tax and assessment purposes as Lot 813, Square 0154 ("Property"), shall be exempt from the tax imposed by [Chapter 8 of this title] for the period beginning January 1, 2024, and ending January 1, 2034, so long as the Property is owned by Kappa Alpha Psi Fraternity, Inc.
(b) The tax exemption provided pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Kappa Alpha Psi Fraternity, Inc.
D.C. Code § 47-4407 — DC Code / Title 47 / Chapter 44 / § 47-4407
§ 47-4407. Amnesty for tax periods ending prior to December 31, 2009.
Status: in_force

(a) The Chief Financial Officer may establish a program to provide amnesty to a taxpayer liable for the payment of certain Title 47 taxes on returns or reports required for tax periods ending prior to December 31, 2008; provided, that if the Chief Financial Officer shall establish the tax amnesty program for a period ending after December 31, 2009, the tax amnesty program shall apply to tax returns or reports for tax periods ending prior to December 31, 2009.
(b) Those eligible may receive amnesty from the imposition of any fee under § 47-4405 , any fine or other civil or criminal penalty authorized under Chapters 41 or 42 of this title for the failure of the taxpayer to file a return or report, or pay a tax due for certain Title 47 taxes on a return or report that was required to be filed for tax periods as provided in subsection (a) of this section.
(c) (1) The Chief Financial Officer may implement and administer the program for amnesty under this section.
  (2) The Chief Financial Officer may determine the specific dates for the amnesty period.
  (3) Excluding Title 47 real property fees and taxes under Chapters 8, 9, and 12 of this title, any Title 47 payments in lieu of real property taxes and ballpark fees in Chapter 27B of this title , the Chief Financial Officer may determine the specific tax types for which amnesty shall be granted.
  (4) The Chief Financial Officer may:
    (A) Require a taxpayer seeking amnesty to submit the documents or records as the Chief Financial Officer considers necessary to determine the truthfulness or accuracy of a return or report filed pursuant to this section; or
    (B) Subject any return or report filed pursuant to this section to the same audit procedures to which a return or report for the tax type is subjected.
  (5) The Chief Financial Officer may promulgate rules as may be necessary to interpret, administer, and enforce the provisions of this section.
D.C. Code § 47-1808.04 — DC Code / Title 47 / Chapter 18 / § 47-1808.04
§ 47-1808.04. Tax on unincorporated businesses — Exemption.
Status: in_force

Before computing the tax upon the taxable income of an unincorporated business, there shall be deducted therefrom an exemption of $5,000; except, that where the period covered by a return is less than a year, or where a return shows that an unincorporated business has been carried on for less than 12 months, such exemption shall be prorated on a daily basis; provided, however, that any amount exempt under this section from the tax imposed by § 47-1808.03 shall be reported and included in the gross income of that person or those persons entitled to a share therein in proportion to the share to which each person is entitled, and shall be reported in the return of each such person for his or her taxable year in which is ended the taxable year of the unincorporated business.
D.C. Code § 47-876 — DC Code / Title 47 / Chapter 8 / § 47-876
§ 47-876. Costs for records and data; miscellaneous charges.
Status: in_force

The Mayor may establish and collect costs related to the compilation and production of records, data, and maps in electronic media or tangible formats. The Mayor may also establish and collect charges, including royalties, pursuant to a contract, for goods and services and the licensing of intellectual property rights. Costs and charges collected under this section shall be deposited into the Recorder of Deeds Automation Fund under § 42-1214 .
D.C. Code § 47-3106 — DC Code / Title 47 / Chapter 31 / § 47-3106
§ 47-3106. Accompanying fee, statements and bond.
Status: repealed

Repealed.
D.C. Code § 47-1090 — DC Code / Title 47 / Chapter 10 / § 47-1090
§ 47-1090. Washington Latin Public Charter School property; Lot 0800, Square 3327.
Status: in_force

(a) The real property located at 5210 2nd Street, N.W., and described as Lot 0800, Square 3327, shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or occupied under a ground lease by Washington Latin Public Charter School or Latin Rudolph QALICB, LLC.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including as assignment of leasehold interest in the real property or a sublease of the real property between Washington Latin Public Charter School and Latin Rudolph QALICB, LLC, or a deed of trust with respect to the real property granted by Washington Public Charter School or Latin Rudolph QALICB, LLC, to a third party lender, shall be exempt from the tax imposed under § 42-1103 and § 47-903 .
(c) The exemptions set forth in this section shall apply:
  (1) To successor corporations or entities organized or incorporated by Washington Latin Public Charter School for the purposes of receiving New Market Tax Credits administered by the U.S. Treasury Department; and
  (2) As of April 12, 2013.
D.C. Code § 47-345 — DC Code / Title 47 / Chapter 3 / § 47-345
§ 47-345. Limitation on amount.
Status: repealed

Repealed.
D.C. Code § 47-310.02 — DC Code / Title 47 / Chapter 3 / § 47-310.02
§ 47-310.02. Schedule and notice requirement for completion of Annual Comprehensive Financial Report.
Status: in_force

Each year in connection with preparation of the February 1 financial statement and report for the preceding fiscal year required under § 1-204.48(a)(4) , the Chief Financial Officer shall prepare an audit plan which establishes a schedule of tasks that must be completed to meet the February 1 submission deadline. The schedule shall be transmitted to the Council and the Office of the Inspector General in writing annually before August 16. If a task is not completed when scheduled, the Chief Financial Officer shall notify the Council and the Office of the Inspector General and provide a written explanation for the failure to complete the task, within 5 calendar days of the scheduled date.
D.C. Code § 47-2887.04 — DC Code / Title 47 / Chapter 28 / § 47-2887.04
§ 47-2887.04. Registration as athlete agent; application; requirements; reciprocal registration.
Status: in_force

(a) An applicant for registration as an athlete agent shall submit an application for registration to the Mayor in a form prescribed by the Mayor.  The applicant must be an individual, and the application shall be signed by the applicant under penalty of perjury.  The application must contain at least the following:
  (1) The applicant's:
    (A) Legal name and other names used;
    (B) Date and place of birth;
    (C) Contact information, including:
      (i) Address for the applicant's principal place of business;
      (ii) Work and mobile telephone numbers;
      (iii) Any means the applicant uses to communicate electronically, including a facsimile number, electronic-mail address, and personal and business or employer websites;
  (2) The name of the applicant's business or employer, if applicable, including for each business or employer, its mailing address, telephone number, organizational form, and the nature of the business;
  (3) Each social-media account with which the applicant or the applicant's business or employer is affiliated;
  (4) Each business or occupation in which the applicant engaged within the 5 years before the date of the application, including self-employment and employment by others, and any professional or occupational license, registration, or certification held by the applicant during that time;
  (5) A description of the applicant's:
    (A) Formal training as an athlete agent;
    (B) Practical experience as an athlete agent; and
    (C) Educational background relating to the applicant's activities as an athlete agent;
  (6) The name of each student-athlete for whom the applicant acted as an athlete agent within 5 years before the date of the application or, if the individual is a minor, the name of the parent or guardian of the minor, together with the student-athlete's sport and last-known team;
  (7) The name and address of each person that:
    (A) Is a partner, member, officer, manager, associate, or profit sharer or directly or indirectly holds an equity interest of 5% or greater of the athlete agent's business if it is not a corporation; and
    (B) Is an officer or director of a corporation employing the athlete agent or a shareholder having an interest of 5% percent or greater in the corporation;
  (8) A description of the status of any application by the applicant, or any person named under paragraph (7) of this subsection, for a State or federal business, professional, or occupational license, other than as an athlete-agent, including any denial, refusal to renew, suspension, withdrawal, or termination of the license and any reprimand or censure related to the license;
  (9) Whether the applicant, or any person named under paragraph (7) of this subsection, has pleaded guilty or no contest to, has been convicted of, or has charges pending for, a crime that would involve moral turpitude or be a felony if committed in the District and, if so, identification of:
    (A) The crime;
    (B) The law-enforcement agency involved; and
    (C) If applicable, the date of the conviction and the fine or penalty imposed;
  (10) Whether, within 15 years before the date of application, the applicant, or any person named under paragraph (7) of this subsection, has been a defendant or respondent in a civil proceeding, including a proceeding seeking an adjudication of legal incompetence and, if so, the date and a full explanation of each proceeding;
  (11) Whether the applicant, or any person named under paragraph (7) of this subsection, has an unsatisfied judgment or a judgment of continuing effect, including alimony or a domestic order in the nature of child support, which is not current at the date of the application;
  (12) Whether, within 10 years before the date of application, the applicant, or any person named under paragraph (7) of this subsection, was adjudicated bankrupt or was an owner of a business that was adjudicated bankrupt;
  (13) Whether there has been any administrative or judicial determination that the applicant, or any person named under paragraph (7) of this subsection, made a false, misleading, deceptive, or fraudulent representation;
  (14) Each instance in which conduct of the applicant, or any person named under paragraph (7) of this subsection, resulted in the imposition of a sanction, suspension, or declaration of ineligibility to participate in an interscholastic, intercollegiate, or professional athletic event on a student-athlete or a sanction on an educational institution;
  (15) Each sanction, suspension, or disciplinary action taken against the applicant, or any person named under paragraph (7) of this subsection, arising out of occupational or professional conduct;
  (16) Whether there has been a denial of an application for, suspension or revocation of, refusal to renew, or abandonment of, the registration of the applicant, or any person named under paragraph (7) of this subsection, as an athlete agent in any State;
  (17) Each State in which the applicant currently is registered as an athlete agent or has applied to be registered as an athlete agent;
  (18) If the applicant is certified or registered by a professional league or players association:
    (A) The name of the league or association;
    (B) The date of certification or registration, and the date of expiration of the certification or registration, if any; and
    (C) If applicable, the date of any denial of an application for, suspension or revocation of, refusal to renew, withdrawal of, or termination of, the certification or registration or any reprimand or censure related to the certification or registration; and
  (19) Any additional information required by the Mayor.
(b) Instead of proceeding under subsection (a) of this section, an individual registered as an athlete agent in another State may apply for registration as an athlete agent in the District by submitting to the Mayor:
  (1) A copy of the application for registration in the other State;
  (2) A statement that identifies any material change in the information on the application or verifies there is no material change in the information, signed under penalty of perjury; and
  (3) A copy of the certificate of registration from the other State.
(c) Except as provided in § 47-2887.05(b) , the Mayor shall issue a certificate of registration to an individual who applies for registration under subsection (b) of this section if the Mayor determines:
  (1) The application and registration requirements of the other State are substantially similar to or more restrictive than this part ; and
  (2) The applicant's registration in another State has not been revoked or suspended and no action involving the individual's conduct as an athlete agent is pending against the individual or the individual's registration in any other State.
(d) For purposes of implementing subsection (c) of this section, the Mayor shall:
  (1) Cooperate with national organizations concerned with athlete agent issues and agencies in other States that register athlete agents to develop a common registration form and determine which States have laws that are substantially similar to or more restrictive than this part ; and
  (2) Exchange information, including information related to actions taken against registered athlete agents or their registrations, with the national organizations and State agencies identified in paragraph (1) of this subsection.
D.C. Code § 47-2712 — DC Code / Title 47 / Chapter 27 / § 47-2712
§ 47-2712. Electrical fees.
Status: in_force

(a) The Mayor of the District of Columbia shall amend from time to time the schedule of fees to be charged by the District of Columbia for the inspection of electrical equipment and for the issuance of permits to perform electrical services. The Mayor shall amend the schedule by rule to provide for fees in amounts as in his judgment will defray the approximate costs of performing inspections and issuing permits.
(b) Until the schedule of fees is amended by the Mayor in accordance with subsection (a) of this section, the schedule of fees to be charged by the District of Columbia for the inspection of electrical equipment and for the issuance of permits to perform electrical services is as follows:
GROUP 1. WIRING ONLY Fee Outlets - each 10 $ 7.00 Outlet means and includes receptacle, switch and fixture outlet GROUP 2. FIXTURES AND LAMPHOLDERS Each 10 3.00 GROUP 3. ELECTRICAL DISCHARGE SIGNS 1st 500 va 12.00 Each additional 500 va 7.00 GROUP 4. HEATING EQUIPMENT Baseboard or spaceheaters 1st 10 KW - per each KW 3.00 Each additional KW 2.00 Unit heaters, furnaces - Motors not included 15.00 Each additional 7.00 Controls only - Each 9.00 For units with motors - Add appropriate motor from Group 6 GROUP 5. COMMERCIAL HEATING AND COOKING Appliances other than Group 4 1st 1-8 KW 12.00 Each additional 7.00 1st-over 8 KW 15.00 Each additional 7.00 GROUP 6. MOTORS AND GENERATORS Less than 1/4 H.P. Apply Group 2 1/4 H.P. to 1 H.P. 12.00 Each additional 7.00 Over 1 H.P. to 5 H.P. 19.00 Each additional 7.00 Over 5 H.P. to 10 H.P. 30.00 Each additional 12.00 Over 10 H.P. to 20 H.P. 36.00 Each additional 15.00 Over 20 H.P. to 30 H.P. 47.00 Each additional 22.00 Over 30 H.P. to 50 H.P. 57.00 Each additional 24.00 Over 50 H.P. to 75 H.P. 69.00 Each additional 30.00 Over 75 H.P. 78.00 Each additional 36.00 For installation of more than 1 motor, the initial fee shall be the largest motor fee plus the additional fee for the smaller. GROUP 7. SERVICE Piped house connection 7.00 Each additional 3.00 Pole line on private property 7.00 Each additional 3.00 Conductors, including pole 9.00 Each additional 3.00 Service conductors - Each 7.00 GROUP 8. SERVICE AND METER EQUIPMENT 0 to 200 amperes 15.00 Each additional 7.00 201 to 400 amperes 22.00 Each additional 12.00 401 to 800 amperes 42.00 Each additional 22.00 Over 800 amperes 63.00 Each additional 30.00 Relocation, replacement or original installation, including meter connection facilities. For installation of more than 1 service equipment, the initial fee shall be for the largest service equipment plus the additional fee for the smaller. GROUP 9. TRANSFORMERS 1 to 10 KVA 12.00 Each additional 7.00 11 to 75 KVA 19.00 Each additional 9.00 76 to 200 KVA 24.00 Each additional 12.00 Vault 63.00 Each additional 30.00 GROUP 10. THEATRES OR OTHER PLACES OF PUBLIC ASSEMBLY: SPOTLIGHTS Arc 12.00 Each additional 7.00 Incandescent 7.00 Each additional 3.00 Portable or temporary arc 9.00 Each additional 7.00 Portable or temporary incandescent 7.00 Each additional 3.00 Motion picture machine Permanent 30.00 Each additional 15.00 Portable 19.00 Each additional 9.00 Slide projector 15.00 Each additional 9.00 Amplifier 12.00 Each additional 7.00 Dimmers (over 1 KW) 9.00 Each additional 7.00 Portable switchboard 12.00 Each additional 7.00 Portable T.V. installation 1st portable T.V. receiver 11.00 Each additional receiver 5.00 Portable or temporary incandescent lamps (other than spotlights) 1 to 25 lights 9.00 26 to 50 lights 13.00 51 to 100 lights 19.00 Each additional 100 lights 5.00 GROUP 11. TEMPORARY INSTALLATIONS Decorations, lawn fetes, etc. 1 to 25 lights - 1st 90 days 12.00 Each additional 90 days 7.00 26 to 50 lights - 1st 90 days 19.00 Each additional 90 days 9.00 51 to 100 lights - 1st 90 days 24.00 Each additional 90 days 12.00 Each additional 100 lights - 1st 90 days 7.00 Each additional 90 days 3.00 Use of current on wiring, apparatus and fixtures for use pending completion of installation - 1st 90 days 24.00 Each additional 90 days 12.00 Circuses and Carnivals 1st 50 KW 63.00 Each additional 100 KW 63.00 Exhibitions, etc. 1st 3,000 sq. ft. 27.00 Each additional 1,000 sq. ft. 15.00 GROUP 12. RADIO AND TELEVISION EQUIPMENT Transmitting station - 1st 36.00 Each additional 19.00 Receiving station Antenna and ground connection device for receivers - 1st 7.00 Each additional 10 7.00 Centralized speaker station - 1st 10 7.00 Each additional 10 7.00 Centralized receiver amplifier 12.00 Each additional 12.00 Closed circuit television camera - 1st camera 9.00 Each additional camera 7.00 GROUP 13. MISCELLANEOUS Arc vapor lamps - 1st 9.00 Each additional 7.00 Battery charges 13.00 Each additional 7.00 Electric ranges (residential) 7.00 Each additional 2.00 Clothes dryer (residential) 7.00 Each additional 2.00 Garbage disposal (residential) 7.00 Each additional 3.00 X-Ray machine 12.00 Each additional 7.00 Dishwasher (residential) 7.00 Each additional 3.00 Hot water heater (residential) 7.00 Each additional 3.00 Fire alarm station and bell Apply Group 1 Electric signs - Incandescent Apply Group 2 Festoon lighting Apply Group 2 Air conditioner - Central system Not over 5 tons (residential) 1st 30.00 2nd to 25th, each 10.00 Above 25, each 7.00 Rectifier 15.00 Each additional 7.00 Welders 15.00 Each additional 7.00 Minimum fee 7.00 Portable equipment on circuits 20 amperes or less No Fee Electric furnaces (residential) 1st 15.00 2nd 12.00 Over 25, each 7.00 Electric cranes for construction work 67.00 Replacement of feeder conductors: Per feeder (old work) 1st 7.00 Each additional 3.00 Panel board replacement 1st panel board (old work) 7.00 Each additional 3.00 Installation of empty conduits: Per floor 7.00 Duplicates - Preliminary and final certificates of performance or correction of records 7.00 Quarterly permits - The fee for quarterly permits to install circuits, fixtures and receptacles shall be in accordance with the work done, in no case less than $27 payable at the time the permit is issued 27.00 Defect reinspection fee 13.00 When the applicant receives a written notice of defects found during  the original inspection and the applicant or his agent reports the defects have been corrected, and upon inspection of the defect,  noted originally, it is revealed that the defects have not been fully corrected, a charge of $13 will be made for each inspection  thereafter 13.00
REFUNDS A refund of permit fees shall be made as follows:
  (1) When no work has been done under authority of a permit, the fee in excess of the costs of inspection to verify no work having been done, based on $13 per inspector hour, the cost of any engineering examination time previously devoted to approval of plans based on $20 per hour, plus $19 administrative costs of “issuance and refund”, shall be refunded  19.00
  (2) When work authorized by permit has been only partially done and when the District is satisfied that no more work will be done under the permit, the fee in excess of the cost of any engineering plans examination based on $20 per hour, cost of inspections made, based on $13 per hour, plus $19 administrative costs of “issuance and refund”, shall be refunded  19.00
  (3) Provided, that the request for refund shall be made within six months from the date of issuance and the permit and receipt are returned to the Permit Branch.
  PENALTY The penalty for a permit to abate notice of doing work without a permit shall be 50 percent of the fee.
  WAIVER OF PERMIT FEES No permit fee shall be charged when supported by evidence indicating that the applicant is under contract or subcontract to perform the following:
  (1) Work done exclusively for the District of Columbia.
  (2) Work done under contract for the District of Columbia.
  (3) Work done exclusively for agencies of the United States government.
D.C. Code § 47-4108 — DC Code / Title 47 / Chapter 41 / § 47-4108
§ 47-4108. Periods of limitation on criminal prosecutions.
Status: in_force

Notwithstanding any other period of limitation under law, no person shall be prosecuted, tried, or punished for an offense arising under this chapter unless the indictment is found or the information is instituted within 6 years after the latest of: the commission of the offense, the last action in furtherance of the offense, or the last action to conceal the offense.
D.C. Code § 47-830 — DC Code / Title 47 / Chapter 8 / § 47-830
§ 47-830. New buildings; complaints and appeals.
Status: in_force

(a) Any owner aggrieved by any supplemental assessment, made in accordance with § 47-829 , may appeal from the assessment to the Real Property Tax Appeals Commission for the District of Columbia by:
  (1) September 30 for a supplemental assessment conducted between January 1 and June 30; and
  (2) March 31 for a supplement assessment conducted between July 1 and December 31.
(b) The Real Property Tax Appeals Commission for the District of Columbia shall hear an appeal of the supplemental assessment if the appeal is filed by the prescribed due date and shall make a final determination of the appeal no later than October 15 of the same calendar year for a supplemental assessment conducted between January 1 and June 30, and by April 15 of the next calendar year for a supplemental assessment conducted between July 1 and December 31.
(c) (1) Any owner aggrieved by any supplemental assessment, made in accordance with § 47-829 , may appeal from the assessment to the Superior Court of the District of Columbia within 6 months after April 15 following the year in which the assessment is made, in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 for a supplemental assessment conducted between January 1 and June 30, if:
    (A) An appeal of the supplemental assessment has been filed with the Real Property Tax Appeals Commission for the District of Columbia by September 30; or
    (B) The Mayor failed to provide notice to the affected owner, as required by § 47-829(f)(2) , by September 1 of the year in which the supplemental assessment was conducted; and
  (2) Any owner aggrieved by any supplemental assessment, made in accordance with § 47-829 , may appeal from the assessment to the Superior Court of the District of Columbia within 6 months after the April 15th following the year in which the assessment is made, in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 for a supplemental assessment conducted between July 1 and December 31, if:
    (A) An appeal of the supplemental assessment has been filed with the Real Property Tax Appeals Commission for the District of Columbia by March 31; or
    (B) The Mayor failed to provide notice to the affected owner, as required by § 47-829(f)(2) , by the March 1st following the year in which the supplemental assessment was conducted.
(c-1) Beginning with the real property assessments for Tax Year 1999 and for each tax year thereafter:
  (1) (A) An owner may petition for an administrative review of a supplemental assessment conducted between January 1 and June 30 in accordance with § 47-829 on or before October 1 following the date of the notice of supplemental assessment.
    (B) An owner may petition for an administrative review of a supplemental assessment conducted between July 1 and December 31 in accordance with § 47-829 , or on or before April 1 following the date of the notice of supplemental assessment.
    (C) The petition for an administrative review shall be made in writing on a form and in a manner as the Mayor may prescribe.
  (2) (A) Any owner aggrieved by a final determination made on an administrative review may appeal the supplemental assessment to the Real Property Tax Appeals Commission for the District of Columbia within 45 days from the date of a notice of a final determination on an administrative review. The Real Property Tax Appeals Commission for the District of Columbia shall hear an appeal of the supplemental assessment only if a request for an administrative review was timely filed with the Mayor. All notices of final determination shall be accompanied by assessor’s worksheets indicating the rationale for the determination, if the assessment is raised or lowered.
    (B) No administrative review shall be required before an owner may appeal to the Real Property Tax Appeals Commission for the District of Columbia a supplemental assessment conducted between January 1 and June 30 if:
      (i) The Mayor fails to notify the owner of the supplemental assessment on or before September 1; or
      (ii) The Mayor fails to notify the owner of a final determination on an administrative review of the supplemental assessment on or before December 30 following the date of the notice of supplemental assessment.
    (C) Under the circumstance described in subparagraph (B) of this paragraph, the owner may appeal the supplemental assessment to the Real Property Tax Appeals Commission for the District of Columbia on or before February 1 without first petitioning for an administrative review of the supplemental assessment.
    (D) No administrative review shall be required before an owner may appeal to the Real Property Tax Appeals Commission for the District of Columbia a supplemental assessment conducted between July 1 and December 31 if:
      (i) The Mayor fails to provide notice of the supplemental assessment on or before March 1; or
      (ii) The Mayor fails to notify the owner of a final determination on an administrative review of the supplemental assessment on or before June 30.
    (E) Under the circumstances described in subparagraph (D) of this paragraph, the owner may appeal the supplemental assessment to the Real Property Tax Appeals Commission for the District of Columbia on or before August 1 without first petitioning for an administrative review of the supplemental assessment.
  (3) (A) An owner may appeal from either a supplemental assessment conducted between January 1 and June 30 or a supplemental assessment conducted between July 1 and December 31 on or before December 31st of the year following the year in which the supplemental assessment was conducted in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 . An appeal from the supplemental assessment filed with the Real Property Tax Appeals Commission for the District of Columbia shall be a prerequisite to filing an appeal with the Superior Court of the District of Columbia; provided, that written notice of the supplemental assessment was given to the taxpayer before December 2 for a supplemental assessment conducted between January 1 and June 30 and before May 31 of the following year for a supplemental assessment conducted between July 1 and December 31.
    (B) Repealed.
(d) For the purposes of § 47-829 and this section, the term:
  (1) “Improvement” means a building or other relatively permanent structure or development located on or attached to real property.
  (2) “Construction in progress” means the on-site work done in the building or the alteration of an improvement, whether a new improvement, an addition, or a renovation, including, but not limited to, the assembly and installation of components and equipment.
  (3) “Conversion” means a change in use of real property or a change in the type of ownership of residential real property that results in a change of residential use. A conversion includes, but is not limited to:
    (A) A change in use from a residential, commercial, office, hotel or motel, industrial, or other type of real property to a residential, commercial, office, hotel or motel, industrial or other type of real property, regardless of whether the change in use results in a reclassification of the real property; or
    (B) A change in the type of ownership of residential real property that results in a change in residential use of the real property from a rental housing accommodation, a condominium, or cooperative housing association to a rental housing accommodation, a condominium, or a cooperative housing association.
  (4) For the purposes of paragraph (3) of this subsection, the term “housing accommodation” has the same meaning as that term has in § 42-3501.03(14) ; and the terms “condominium” and “cooperative housing association” have the same meaning as the terms have in § 47-813(d) .
(e) Notwithstanding the definition of owner and taxpayer in § 47-802(5) to include persons other than the owner of record of real property, the owner of record of real property shall retain the right to appeal an assessment under this section.
D.C. Code § 47-1922 — DC Code / Title 47 / Chapter 19 / § 47-1922
§ 47-1922. Monthly report of names of decedents by Register of Wills.
Status: repealed

Repealed.
D.C. Code § 47-2853.152 — DC Code / Title 47 / Chapter 28 / § 47-2853.152
§ 47-2853.152. Eligibility requirements.
Status: in_force

(a) The Board shall establish, by rule, the education, experience, and examination requirements that individuals must meet or exceed to obtain licensure, certification, or registration as an appraiser trainee, a licensed residential real property appraiser, a certified residential real property appraiser, or a certified general real property appraiser.
(b) The licensure requirements established by the Board shall meet or exceed any applicable federal requirements that are necessary for the federal financial institution’s regulatory agencies to recognize and accept licenses for licensed residential real estate appraisers, certified residential real estate appraisers, and certified general real estate appraisers licensed by the Board. If the federal requirements change and the rules of the Board do not satisfy the minimum federal standards, the federal standards established by the Appraisal Qualifications Board and the Appraisal Standards Board of the Appraisal Foundation when reviewing an application for licensure, certification, or registration shall apply until the Board’s rules satisfy minimum federal standards.
(c) The Board shall establish, by rule, the requirements that individuals licensed in jurisdictions other than the District of Columbia as a certified residential real property appraiser or a certified general real property appraiser must satisfy to obtain a temporary license from the Board. The Board’s requirements shall comply with applicable federal law, but the Mayor may require the applicant to pay a license fee to the Department and may place restrictions on the temporary license.
(d) The Board shall establish rules governing the supervision of appraiser trainees, the definition and enforcement of standards of professional appraiser practice, and the disposition of complaints from any person or from any federal agency or instrumentality regarding improper appraiser conduct.
(e) The Board shall establish, by rule, continuing education requirements necessary for renewal or reinstatement of any license, certification, or registration that meet or exceed the continuing education requirements established under the authority of federal law.
(f) The Board may establish, by rule, practice requirements or standards. The Board may enforce requirements or standards established under federal law.
D.C. Code § 47-4212 — DC Code / Title 47 / Chapter 42 / § 47-4212
§ 47-4212. Imposition of fraud penalty.
Status: in_force

(a) If a portion of an underpayment of tax required to be shown on a return is attributable to fraud, there shall be added to the tax imposed by this title an amount equal to 75% of the portion of the underpayment which is attributable to fraud.
(b) If the Mayor establishes that a portion of an underpayment is attributable to fraud, the entire underpayment shall be deemed to be attributable to fraud, except with respect to any portion of the underpayment which the taxpayer establishes, by a preponderance of the evidence, is not attributable to fraud.
(c) In the case of a joint return, this section shall not apply with respect to a spouse (including a domestic partner who files under § 47-1805.01(f) ) unless a portion of the underpayment is attributable to the fraud of the spouse (including a domestic partner who files under § 47-1805.01(f) ).
(d) Fraud is indicated where a taxpayer willfully:
  (1) Fails to pay a tax imposed by this title; or
  (2) Attempts to evade or defeat in any way the tax or the payment thereof.
D.C. Code § 47-2853.08 — DC Code / Title 47 / Chapter 28 / § 47-2853.08
§ 47-2853.08. Powers of the boards.
Status: in_force

The boards established under this subchapter shall have the power, consistent with this subchapter, to:
(1) Determine the scope of practice, the requirements which an applicant must meet for initial licensure, certification or registration and for renewal of the same, including any continuing education requirements, and shall determine the appropriate level of regulation for every occupation or professional under the authority of the board;
  (A) Where such standards already exist in any law or regulation of the District, those standards shall remain in effect until altered or amended; and
  (B) Each board shall be responsible for continually monitoring the standards for the professions and occupations under its authority and for recommending to the Mayor changes in existing standards when such changes are necessary or desirable;
(2) Determine whether the standards for licensure by another jurisdiction, or certification by a national certifying organization, are substantially equivalent to the requirements of this subchapter and authorize the issuance of a license by reciprocity or endorsement to an applicant:
  (A) Who is licensed or certified and in good standing under the laws of another state with requirements which, in the opinion of the board, were substantially equivalent at the time of licensure to the requirements of this subchapter, and which state admits professional licensed by the District in a like manner; and
  (B) Who pays the applicable fees established by the Mayor;
(3) Review, upon referral from the Mayor, the qualifications of a candidate for licensing, certification or registration, or for renewal, whose eligibility is unclear and shall determine whether that candidate meets the applicable criteria for that occupation or profession. The determination of the board shall be binding on the Mayor, who shall issue or deny the license, certificate, or registration accordingly;
(4) Advise the Mayor, on the content of rules governing the conduct of persons licensed, certified, or registered;
(5) Hear and decide protests from any person denied a license or certificate, or the renewal of the same, by an official authorized by the Mayor to issue such licenses or renewals on the ground that the person does not meet the eligibility standards set by the board. The determination of the board shall be binding on the Mayor, who shall issue or deny the license, certificate, or registration accordingly;
(6) Receive complaints of malpractice or other complaints against any persons licensed, certified, or registered under the jurisdiction of the board and shall have the authority, after a hearing in accordance with the procedures set forth in § 47-2853.22 , to discipline any such person by the imposition of the penalties provided in this subchapter;
(7) Submit names of persons qualified to serve on that board as professional or consumer members to the Mayor in accordance with the procedures set forth in § 47-2853.07(b) and (c). Persons whose names are submitted for professional seats on the board shall be determined by the board to be competent and experienced members of the profession with good reputations in their fields. Persons whose names are submitted for citizen seats shall be determined by the board to have no conflicts and to be willing and able to serve;
(8) Convene in committees smaller than the full board for the purpose of carrying out specific functions of the board, such as investigating complaints or determining appropriate discipline in accordance with the procedures set forth in §§ 47-2853.17 through 47-2853.19 [ § 47-2853.19 repealed, see now § 47-2844.01 ], provided that such smaller committees consist of not fewer than 3 board members, and the actions of such smaller committees are ratified by the full board;
(9) Notify the Mayor of actions taken regarding a licensee, certificate holder, or applicant; and
(10) Monitor the issuance of licenses and certifications by persons authorized to do so by the Mayor to make sure that the qualification standards established by the board are being adhered to, and shall recommend to the Mayor the disciplining or removal of any official issuing licenses not in accordance with those standards.
D.C. Code § 47-833 — DC Code / Title 47 / Chapter 8 / § 47-833
§ 47-833. Unsubdivided tracts.
Status: in_force

Whenever application is made in writing to the Assessor of the District of Columbia by the owner of any tract of land in said District not subdivided into lots and of record as a subdivision in the Office of the Surveyor of said District, for the redistribution of any general or special taxes or assessments then levied or due thereon, or whenever such application is made by the owner of any parcel of such tract for such redistribution, any such general or special taxes or assessments levied or due against the entire tract of which such parcel is a part shall be redistributed so that the owner of any such parcel may pay the proportion of such entire taxes or assessments equitably chargeable thereon.
D.C. Code § 47-1251 — DC Code / Title 47 / Chapter 12B / § 47-1251
§ 47-1251. Federal Determinations.
Status: repealed

Repealed.
D.C. Code § 47-2853.171 — DC Code / Title 47 / Chapter 28 / § 47-2853.171
§ 47-2853.171. Scope of practice for real estate salespersons.
Status: in_force

For the purposes of this part, the term “real estate salesperson” means any person employed by a licensed real estate broker to manage or lease; rent or offer to lease or rent; list for sale, sell, or offer for sale; buy or offer to buy; negotiate the purchase or sale, or exchange of real estate; or to negotiate a loan on real estate.
D.C. Code § 47-3103 — DC Code / Title 47 / Chapter 31 / § 47-3103
§ 47-3103. Exemptions.
Status: repealed

Repealed.
D.C. Code § 47-4101 — DC Code / Title 47 / Chapter 41 / § 47-4101
§ 47-4101. Attempt to evade or defeat tax.
Status: in_force

(a) A person who willfully attempts in any manner to evade or defeat a tax, or the payment thereof, imposed by this title shall, in addition to other penalties provided by law, be guilty of a felony if the tax evaded or attempted to be evaded exceeds $10,000, and, upon conviction thereof, shall be fined not more than the amount set forth in [ § 22-3571.01 ] or twice the amount of the tax evaded or attempted to be evaded, whichever is greater, or imprisoned not more than 10 years, or both, together with the costs of prosecution.
(b) A person who willfully attempts in any manner to evade or defeat a tax, or the payment thereof, imposed by this title shall, in addition to other penalties provided by law, be guilty of a misdemeanor if the tax evaded or attempted to be evaded is $10,000 or less, and, upon conviction thereof, shall be fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned not more than 180 days, or both, together with costs of prosecution. All prosecutions under this subsection shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District. The amount of any taxes that were evaded or attempted to be evaded pursuant to a single scheme or systematic course of conduct in violation of this section may be aggregated to determine the grade of the offense and the sentence for the offense.
D.C. Code § 47-4202 — DC Code / Title 47 / Chapter 42 / § 47-4202
§ 47-4202. Interest on overpayments.
Status: in_force

(a) Unless otherwise provided in this title, interest shall be allowed and paid on an overpayment of a tax imposed by this title at the overpayment rate set forth in subsection (c) of this section.
(b) Interest shall be allowed and paid as follows:
  (1) In the case of a refund, from the date of the overpayment to a date (to be determined by the Mayor) preceding the date of the refund check by not more than 60 days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer. The acceptance of the check shall be without prejudice to any right of the taxpayer to contest the amount of the overpayment and interest thereon.
  (2) In the case of a return filed on or before the last day prescribed for filing the return (determined with regard to extension), interest shall not be allowed or paid before:
    (A) The 91st day after the due date of an individual income tax return required under Chapter 18 of this title ; or
    (B) The 181st day after the due date of any other return required under this title.
  (3) In the case of a return filed after the last date prescribed for filing the return (determined with regard to extension), an amended return, or a claim for refund or credit, interest shall not be allowed or paid before:
    (A) The 91st day after an individual income tax return or claim is filed under Chapter 18 of this title ; or
    (B) The 181st day after any other tax return or claim is filed under this title.
  (4) If an adjustment initiated by the Mayor results in a refund of an overpayment, interest on the overpayment shall be computed from:
    (A) The 91st day after the date of the adjustment to the date of the payment in the case of an individual income tax return filed under Chapter 18 of this title ; or
    (B) The 181st day after the date of the adjustment to the date of the payment in the case of any other return filed under this title.
(c) (1) For overpayments on which interest is due on or before December 31, 2012, the overpayment rate shall be 6% per year simple interest.
  (2) For overpayments on which interest is due beginning January 1, 2013, the overpayment rate for each annual period shall be one percentage point above the primary credit discount rate for the Richmond Federal Reserve Bank as of the previous September 30, rounded to the nearest whole number, but not exceeding 6% in the aggregate.
D.C. Code § 47-1817.01a — DC Code / Title 47 / Chapter 18 / § 47-1817.01a
§ 47-1817.01a. Alternative method to determine a Qualified High Technology Company status.
Status: in_force

(a) If the accounting method used by the taxpayer for income tax purposes does not readily permit the verification of revenue for the purposes of determining the status of a corporation as a Qualified High Technology Company, the taxpayer may petition for, or the Chief Financial Officer may employ, a cost of performance method as described in subsection (b) of this section, which method is intended to function in the same manner as § 47-441 .
(b) To be certified as a Qualified High Technology Company, a corporation may provide:
  (1) An analysis of the operations of the business that identifies the functions of the business in broad categories and specifically identifies those activities within each category that meet the definition of a Qualified High Technology Company;
  (2) Evidence of the costs associated with each activity identified as a Qualified High Technology Company activity, consistent with industry standards; and
  (3) An income calculation determined by multiplying the total gross revenue reported on its District franchise tax return as total gross income by a fraction, the numerator of which is the total expenses of all Qualified High Technology Company activities and the denominator of which is the total expenses claimed on the current District franchise tax return as total deduction.
(c) If the amount determined in subsection (b) of this section is 51% or more of total gross revenue, the taxpayer shall be certified as a Qualified High Technology Company.
(d) The final approval to grant an alternative method for determining a Qualified High Technology Company shall rest with the Chief Financial Officer and the approval shall not be unreasonably withheld.
D.C. Code § 47-1806.09e — DC Code / Title 47 / Chapter 18 / § 47-1806.09e
§ 47-1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.
Status: in_force

If the credit allowed under § 47-1806.09a exceeds the total income tax liability of the eligible resident under § 47-1806.03 for the tax year in which the credit is allowed, the eligible resident may claim a refund in the amount of the excess.
D.C. Code § 47-1917 — DC Code / Title 47 / Chapter 19 / § 47-1917
§ 47-1917. Assessment on basis of return.
Status: repealed

Repealed.
D.C. Code § 47-3916 — DC Code / Title 47 / Chapter 39 / § 47-3916
§ 47-3916. Lien for taxes.
Status: repealed

Repealed.
D.C. Code § 47-392.02 — DC Code / Title 47 / Chapter 3 / § 47-392.02
§ 47-392.02. Process for submission and approval of financial plan and annual District budget.
Status: in_force

(a) Submission of preliminary financial plan and budget by Mayor. — Not later than the February 1 preceding a fiscal year for which the District government is in a control period, the Mayor shall submit to the Authority and the Council a financial plan and budget for the fiscal year which meets the requirements of § 47-392.01 .
(b) Review by authority. — Upon receipt of the financial plan and budget for a fiscal year from the Mayor under subsection (a) of this section, the Authority shall promptly review the financial plan and budget. In conducting the review, the Authority may request any additional information it considers necessary and appropriate to carry out its duties under this part.
(c) Action upon approval of Mayor’s preliminary financial plan and budget. — (1) Certification to Mayor. — (A) In general. — If the Authority determines that the financial plan and budget for the fiscal year submitted by the Mayor under subsection (a) of this section meets the requirements applicable under § 47-392.01 :
      (i) The Authority shall approve the financial plan and budget and shall provide the Mayor, the Council, the President, and Congress with a notice certifying its approval; and
      (ii) The Mayor shall promptly submit the financial plan and budget to the Council pursuant to § 1-204.42 .
    (B) Deemed approval after 30 days. — (i) In general. — If the Authority has not provided the Mayor, the Council, and Congress with a notice certifying approval under subparagraph (A)(i) of this paragraph or a statement of disapproval under subsection (d)(1) of this section upon the expiration of the 30-day period which begins on the date the Authority receives the financial plan and budget from the Mayor under subsection (a) of this section, the Authority shall be deemed to have approved the financial plan and budget and to have provided the Mayor, the Council, the President, and Congress with the notice certifying approval described in subparagraph (A)(i) of this paragraph.
      (ii) Explanation of failure to respond. — If sub-subparagraph (i) of this subparagraph applies with respect to a financial plan and budget, the Authority shall provide the Mayor, the Council, the President and Congress with an explanation for its failure to provide the notice certifying approval or the statement of disapproval during the 30-day period described in sub-subparagraph (i) of this subparagraph.
  (2) Adoption of financial plan and budget by Council after receipt of approved financial plan and budget. — Notwithstanding the first sentence of § 1-204.46 , not later than 30 days after receiving the financial plan and budget for the fiscal year from the Mayor under paragraph (1)(A)(ii) of this subsection, the Council shall by Act adopt a financial plan and budget for the fiscal year which shall serve as the adoption of the budgets of the District government for the fiscal year under such section, and shall submit such financial plan and budget to the Mayor and the Authority.
  (3) Review of Council financial plan and budget by Authority. — Upon receipt of the financial plan and budget for a fiscal year from the Council under paragraph (2) of this subsection (taking into account any items or provisions disapproved by the Mayor or disapproved by the Mayor and reenacted by the Council under § 1-204.04(f) ), the Authority shall promptly review the financial plan and budget. In conducting the review, the Authority may request any additional information it considers necessary and appropriate to carry out its duties under this part.
  (4) Results of Authority review of Council’s initial financial plan and budget. — (A) Approval of Council’s initial financial plan and budget. — If the Authority determines that the financial plan and budget for the fiscal year submitted by the Council under paragraph (2) of this subsection meets the requirements applicable under § 47-392.01 :
      (i) The Authority shall approve the financial plan and budget and shall provide the Mayor, the Council, the President, and Congress with a notice certifying its approval; and
      (ii) The Council shall promptly submit the financial plan and budget to the Mayor for transmission to the President and Congress under § 1-204.46 .
    (B) Disapproval of Council’s initial budget. — If the Authority determines that the financial plan and budget for the fiscal year submitted by the Council under paragraph (2) of this subsection does not meet the requirements applicable under § 47-392.01 , the Authority shall disapprove the financial plan and budget, and shall provide the Mayor, the Council, the President, and Congress with a statement containing:
      (i) The reasons for such disapproval;
      (ii) The amount of any shortfall in the budget or financial plan; and
      (iii) Any recommendations for revisions to the budget the Authority considers appropriate to ensure that the budget is consistent with the financial plan and budget.
    (C) Deemed approval after 15 days. — (i) In general. — If the Authority has not provided the Mayor, the Council, the President, and Congress with a notice certifying approval under subparagraph (A)(i) of this paragraph or a statement of disapproval under subparagraph (B) of this paragraph upon the expiration of the 15-day period which begins on the date the Authority receives the financial plan and budget from the Council under paragraph (2) of this subsection, the Authority shall be deemed to have approved the financial plan and budget and to have provided the Mayor, the Council, the President, and Congress with the notice certifying approval described in subparagraph (A)(i) of this paragraph.
      (ii) Explanation of failure to respond. — If sub-subparagraph (i) of this subparagraph applies with respect to a financial plan and budget, the Authority shall provide the Mayor, the Council, the President and Congress with an explanation for its failure to provide the notice certifying approval or the statement of disapproval during the 15-day period described in sub-subparagraph (i) of this subparagraph.
  (5) Authority review of Council’s revised financial plan and budget. — (A) Submission of Council’s revised financial plan and budget. — Not later than 15 days after receiving the statement from the Authority under paragraph (4)(B) of this subsection, the Council shall promptly by Act adopt a revised financial plan and budget for the fiscal year which addresses the reasons for the Authority’s disapproval cited in the statement, and shall submit such financial plan and budget to the Mayor and the Authority.
    (B) Approval of Council’s revised financial plan and budget. — If, after reviewing the revised financial plan and budget for a fiscal year submitted by the Council under subparagraph (A) of this paragraph in accordance with the procedures described in this subsection, the Authority determines that the revised financial plan and budget meets the requirements applicable under § 47-392.01 :
      (i) The Authority shall approve the financial plan and budget and shall provide the Mayor, the Council, the President, and Congress with a notice certifying its approval; and
      (ii) The Council shall promptly submit the financial plan and budget to the Mayor for transmission to the President and Congress under § 1-204.46 .
    (C) Disapproval of Council’s revised financial plan and budget. — (i) In general. — If, after reviewing the revised financial plan and budget for a fiscal year submitted by the Council under subparagraph (A) of this paragraph in accordance with the procedures described in this subsection, the Authority determines that the revised financial plan and budget does not meet the applicable requirements under § 47-392.01 , the Authority shall:
        (I) Disapprove the financial plan and budget;
        (II) Provide the Mayor, the Council, the President, and Congress with a statement containing the reasons for such disapproval and describing the amount of any shortfall in the financial plan and budget; and
        (III) Approve and recommend a financial plan and budget for the District government which meets the applicable requirements under § 47-392.01 , and submit such financial plan and budget to the Mayor, the Council, the President, and Congress.
      (ii) Transmission of rejected financial plan and budget. — The Council shall promptly submit the revised financial plan and budget disapproved by the Authority under this subparagraph to the Mayor for transmission to the President and Congress under § 1-204.46 .
    (D) Deemed approval after 15 days. — (i) In general. — If the Authority has not provided the Mayor, the Council, the President, and Congress with a notice certifying approval under subparagraph (B)(i) of this paragraph or a statement of disapproval under subparagraph (C) of this paragraph upon the expiration of the 15-day period which begins on the date the Authority receives the revised financial plan and budget submitted by the Council under subparagraph (A) of this paragraph, the Authority shall be deemed to have approved the revised financial plan and budget and to have provided the Mayor, the Council, the President, and Congress with the notice certifying approval described in subparagraph (B)(i) of this paragraph.
      (ii) Explanation of failure to respond. — If sub-subparagraph (i) of this subparagraph applies with respect to a financial plan and budget, the Authority shall provide the Mayor, the Council, the President and Congress with an explanation for its failure to provide the notice certifying approval or the statement of disapproval during the 15-day period described in sub-subparagraph (i) of this subparagraph.
  (6) Deadline for transmission of financial plan and budget by Authority. — Notwithstanding any other provision of this section, not later than the June 15 preceding each fiscal year which is a control year, the Authority shall:
    (A) Provide Congress with a notice certifying its approval of the Council’s initial financial plan and budget for the fiscal year under paragraph (4)(A) of this subsection;
    (B) Provide Congress with a notice certifying its approval of the Council’s revised financial plan and budget for the fiscal year under paragraph (5)(B) of this subsection; or
    (C) Submit to Congress an approved and recommended financial plan and budget of the Authority for the District government for the fiscal year under paragraph (5)(C) of this subsection.
(d) Action upon disapproval of Mayor’s preliminary financial plan and budget. — (1) Statement of disapproval. — If the Authority determines that the financial plan and budget for the fiscal year submitted by the Mayor under subsection (a) of this section does not meet the requirements applicable under § 47-392.01 , the Authority shall disapprove the financial plan and budget, and shall provide the Mayor and the Council with a statement containing:
    (A) The reasons for such disapproval;
    (B) The amount of any shortfall in the financial plan and budget; and
    (C) Any recommendations for revisions to the financial plan and budget the Authority considers appropriate to ensure that the financial plan and budget meets the requirements applicable under § 47-392.01 .
  (2) Authority review of Mayor’s revised financial plan and budget. — (A) Submission of Mayor’s revised financial plan and budget. — Not later than 15 days after receiving the statement from the Authority under paragraph (1) of this subsection, the Mayor shall promptly submit to the Authority and the Council a revised financial plan and budget for the fiscal year which addresses the reasons for the Authority’s disapproval cited in the statement.
    (B) Approval of Mayor’s revised financial plan and budget. — If the Authority determines that the revised financial plan and budget for the fiscal year submitted by the Mayor under subparagraph (A) of this paragraph meets the requirements applicable under § 47-392.01 :
      (i) The Authority shall approve the financial plan and budget and shall provide the Mayor, the Council, the President, and Congress with a notice certifying its approval; and
      (ii) The Mayor shall promptly submit the financial plan and budget to the Council pursuant to § 1-204.42 .
    (C) Disapproval of Mayor’s revised financial plan and budget. — (i) In general. — If the Authority determines that the revised financial plan and budget for the fiscal year submitted by the Mayor under subparagraph (A) of this paragraph does not meet the requirements applicable under § 47-392.01 , the Authority shall:
        (I) Disapprove the financial plan and budget;
        (II) Shall provide the Mayor, the Council, the President, and Congress with a statement containing the reasons for such disapproval; and
        (III) Recommend a financial plan and budget for the District government which meets the requirements applicable under § 47-392.01 and submit such financial plan and budget to the Mayor and the Council.
      (ii) Submission of rejected financial plan and budget. — The Mayor shall promptly submit the revised financial plan and budget disapproved by the Authority under this subparagraph to the Council pursuant to § 1-204.42 .
    (D) Deemed approval after 15 days. — (i) In general. — If the Authority has not provided the Mayor, the Council, the President, and Congress with a notice certifying approval under subparagraph (B)(i) of this paragraph or a statement of disapproval under subparagraph (C) of this paragraph upon the expiration of the 15-day period which begins on the date the Authority receives the revised financial plan and budget submitted by the Mayor under subparagraph (A) of this paragraph, the Authority shall be deemed to have approved the revised financial plan and budget and to have provided the Mayor, the Council, the President, and Congress with the notice certifying approval described in subparagraph (B)(i) of this paragraph.
      (ii) Explanation of failure to respond. — If sub-subparagraph (i) of this subparagraph applies with respect to a financial plan and budget, the Authority shall provide the Mayor, the Council, the President and Congress with an explanation for its failure to provide the notice certifying approval or the statement of disapproval during the 15-day period described in sub-subparagraph (i) of this subparagraph.
  (3) Action by Council. — (A) Adoption of financial plan and budget. — Notwithstanding the first sentence of § 1-204.46 , not later than 30 days after receiving the Mayor’s approved revised financial plan and budget for the fiscal year under paragraph (2)(B) of this subsection or (in the case of a financial plan and budget disapproved by the Authority) the financial plan and budget recommended by the Authority under paragraph (2)(C)(i)(III) of this subsection, the Council shall by Act adopt a financial plan and budget for the fiscal year which shall serve as the adoption of the budgets of the District government for the fiscal year under such section, and shall submit the financial plan and budget to the Mayor and the Authority.
    (B) Review by Authority. — The financial plan and budget submitted by the Council under subparagraph (A) of this paragraph shall be subject to review by the Authority and revision by the Council in the same manner as the financial plan and budget submitted by the Council after an approved preliminary financial plan and budget of the Mayor under paragraphs (3), (4), (5), and (6) of subsection (c) of this section.
(e) Revisions to financial plan and budget. — (1) Permitting Mayor to submit revisions. — The Mayor may submit proposed revisions to the financial plan and budget for a control year to the Authority at any time during the year.
  (2) Process for review, approval, disapproval, and Council action. — Except as provided in paragraph (3) of this subsection, the procedures described in subsections (b), (c), and (d) of this section shall apply with respect to a proposed revision to a financial plan and budget in the same manner as such procedures apply with respect to the original financial plan and budget, except that subparagraph (B) of subsection (c)(1) (relating to deemed approval by the Authority of a preliminary financial plan and budget of the Mayor) shall be applied as if the reference to the term “30-day period” were a reference to “20-day period”.
  (3) Exception for revisions not affecting appropriations. — To the extent that a proposed revision to a financial plan and budget adopted by the Council pursuant to this subsection does not increase the amount of spending with respect to any account of the District government, the revision shall become effective upon the Authority’s approval of such revision (subject to review by Congress under § 1-206.02(c) ).
(f) Inclusion of operating funds in the capital improvements plan. — (1) Each year's approved budget and financial plan shall include operating funds in the capital improvements plan at one of the following minimum levels:
    (A) In each fiscal year included in the capital improvements plan, at least the amount reported for additions to total accumulated depreciation of capital assets (not including additions due to right-to-use assets) in the most recent annual comprehensive financial report for the District;
    (B) Cumulatively in all fiscal years included in the capital improvements plan, at least 6 times the amount reported for additions to total accumulated depreciation of capital assets (not including additions due to right-to-use assets) in the most recent annual comprehensive financial report for the District; or
    (C) For the Fiscal Year 2025 budget and financial plan only, at least:
      (i) Five times the amount reported for additions to total accumulated depreciation of capital assets (not including additions due to right-to-use assets) in the most recent annual comprehensive financial report for the District of Columbia; plus
      (ii) $206 million.
  (2) For the purposes of this subsection, the term operating funds means local funds, dedicated funds, special purpose revenue (other) funds, or enterprise funds, or federal funds received by the District government pursuant to the Infrastructure Investment and Jobs Act, approved November 15, 2021 (Pub. L. No. 117-58; 135 Stat. 429).
(g) [Omitted]
(h) [Omitted]
(i) Expedited submission and approval of consensus budget and financial plan. — Notwithstanding any other provision of this section, if the Mayor, the Council, and the Authority jointly develop a financial plan and budget for the fiscal year which meets the requirements applicable under § 47-392.01 and which the Mayor, Council, and Authority certify reflects a consensus among them:
  (1) Such financial plan and budget shall serve as the budget of the District government for the fiscal year adopted by the Council under § 1-204.46 ; and
  (2) The Mayor shall transmit the financial plan and budget to the President and Congress under such section.
(j) Reserve funds. — (1) Budget reserve. — (A) In general. — For each of the fiscal years 2002 and 2003, the budget of the District government for the fiscal year shall contain a budget reserve in the following amounts:
      (i) $120,000,000, in the case of fiscal year 2002.
      (ii) $70,000,000, in the case of fiscal year 2003.
    (B) Availability of funds. — Any amount made available from the budget reserve described in subparagraph (A) shall remain available until expended.
    (C) Availability of fiscal year 2001 budget reserve funds. — For fiscal year 2001, any amount in the budget reserve shall remain available until expended.
  (2) Cumulative cash reserve. — In addition to any other cash reserves required under [ § 1-204.50a ], for each of the fiscal years 2004 and 2005, the budget of the District government for the fiscal year shall contain a cumulative cash reserve of $50,000,000.
  (3) Conditions on use. — The District of Columbia may obligate or expend amounts in the budget reserve under paragraph (1) or the cumulative cash reserve under paragraph (2) only in accordance with the following conditions:
    (A) The Chief Financial Officer of the District of Columbia shall certify that the amounts are available.
    (B) The amounts shall be obligated or expended in accordance with laws enacted by the Council in support of each such obligation or expenditure.
    (C) The amounts may not be used to fund the agencies of the District of Columbia government under court ordered receivership.
    (D) The amounts may be obligated or expended only if the Mayor notifies the Committees on Appropriations of the House of Representatives and Senate in writing 30 days in advance of any obligation or expenditure.
  (4) Replenishment. — Any amount of the budget reserve under paragraph (1) or the cumulative cash reserve under paragraph (2) which is expended in 1 fiscal year shall be replenished in the following fiscal year appropriations to maintain the required balance.
(j-1) Fiscal Stabilization Reserve Account. — (1) The Chief Financial Officer shall create a segregated nonlapsing account within the cumulative General Fund of the District of Columbia (“General Fund”) balance to be designated the Fiscal Stabilization Reserve Account.
  (2) The Fiscal Stabilization Reserve Account may be used by the Mayor for the following purposes:
    (A) Those purposes permitted for use of the Contingency Reserve Fund, specified in § 1-204.50a(b)(4) , as certified by the Chief Financial Officer, with approval of the Council by act;
    (B) Funding for locally approved expenditures during a lapse in regular appropriations; provided, that any amounts used must be replenished immediately at the conclusion of the lapse;
    (C) Funding for the appropriations advance to District of Columbia Public Schools and District of Columbia Public Charter Schools as authorized by the annual budget and financial plan; provided, that any amounts used must be replenished immediately upon the approval of the District's annual budget for that year; and
    (D) Funding for locally appropriated expenditures in Fiscal Year 2023.
  (2A) The Fiscal Stabilization Reserve Account may be used by the Chief Financial Officer to cover cash flow needs; provided, that any amounts used shall be replenished to the Fiscal Stabilization Reserve Account in the same fiscal year.
  (3) At full funding, the Fiscal Stabilization Reserve Account shall be equal to 2.34% of the District’s General Fund operating expenditures for each fiscal year.
(j-2) Cash Flow Reserve Account. — (1) The Chief Financial Officer shall create a segregated nonlapsing account within the cumulative General Fund balance to be designated the Cash Flow Reserve Account.
  (2) The Cash Flow Reserve Account may be used by the Chief Financial Officer to cover the following:
    (A) Cash-flow needs; provided, that any amounts used must be replenished to the Cash Flow Reserve Account in the same fiscal year; and
    (B) Funding for locally approved expenditures during a lapse in regular appropriations; provided, that any amounts used must be replenished immediately at the conclusion of the lapse.
  (3) At full funding, the Cash Flow Reserve Account shall be equal to 10% of the General Fund operating budget for each fiscal year.
  (4) [Repealed].
(j-3) (1) Fund Balance Deposit Requirements. — If either of the Fiscal Stabilization Reserve Account or the Cash Flow Reserve Account are below full funding, as specified in, respectively, subsections (j-1) and (j-2) of this section, immediately upon issue of the Annual Comprehensive Financial Report, the Chief Financial Officer shall deposit 50% of the undesignated end-of-year fund balance into each account, or 100% of the end-of-year fund balance into the remaining account that has not reached capacity, to fully fund these accounts to the extent that the undesignated end-of-year fund balance allows.
  (2) If, upon the issuance of the Fiscal Year 2025 Annual Comprehensive Financial Report, the Fiscal Stabilization Reserve Account is not fully funded as specified in subsection (j-1)(3) of this section, the Fiscal Year 2027 budget shall allocate a sufficient amount to achieve full funding.
(j-4) [Increase in Fiscal Stabilization Reserve Account]. — If amounts required for the Emergency Cash Reserve Fund or the Contingency Reserve Fund pursuant to § 1-204.50a are reduced, the amount required to be deposited in Fiscal Stabilization Reserve Account shall be increased by a like amount.
(j-5) [Use of Remaining Unrestricted Fund Balance]. — If at the close of a fiscal year, the District has fully funded the Emergency, Contingency, Fiscal Stabilization, and Cash Flow Reserves, all additional uncommitted amounts in the unrestricted fund balance of the General Fund of the District of Columbia as certified by the Annual Comprehensive Financial Report shall be used for the following purposes; except, that at the close of Fiscal Year 2022, $113 million of such additional uncommitted amounts instead shall be transferred to the District Unemployment Fund, established by § 51-102 :
  (1) 50% shall be deposited in the Housing Production Trust Fund; and
  (2) 50% shall be committed in the General Fund balance for Pay-As-You-Go Capital, to be transferred to the General Capital Improvements Fund upon appropriation to specific capital projects.
(j-6) (1) Beginning December 30, 2024, and on a quarterly basis thereafter, the Chief Financial Officer shall submit a report to the Council that includes a statement on the balance and activities of:
    (A) The Fiscal Stabilization Reserve Account, established by subsection (j-1) of this section; and
    (B) The Cash Flow Reserve Account, established by subsection (j-2) of this section.
  (2) This reporting may be included in the quarterly report required by § 1-204.50a(d) .
(k) Positive fund balance. — [Repealed].
(l) [DC Streetcar and Integrated Premium Transit System defined]. — [Repealed].
D.C. Code § 47-375 — DC Code / Title 47 / Chapter 3 / § 47-375
§ 47-375. Duties of Mayor.
Status: in_force

(a) The Mayor shall be responsible for the future classification of any funds and accounts within the appropriate fund types and fund categories as set forth in this subchapter.
(b) Classification by the Mayor shall be consistent with generally accepted accounting principles.
(c) The Mayor shall furnish the Council notice of his or her classification at the time of the submission of the annual budget for the District of Columbia government as provided in § 1-204.42(a) .
(d) The Mayor, pursuant to §§ 1-204.47 , 1-204.48 , and 1-204.49 , shall be responsible for developing and implementing appropriate accounting policies and procedures to carry out the purposes of this subchapter, including all steps necessary to establish the systems and internal procedures and controls necessary to assure proper application of the policies and procedures and appropriate proceedings for monitoring such system.
(e) The financial statement submitted by the Mayor to the Council pursuant to § 1-204.48(a)(4) shall identify any changes in accounting principles and policies followed by the District, the reasons therefore, and the practical effect of the changes.
(f) To the maximum extent possible, common terminology and classifications will be used in the budgeting, accounting and reporting process.
(g) The Mayor is authorized to establish for accounting and financial reporting purposes a Water and Sewer Enterprise Fund in accordance with generally accepted accounting principles.
(h) The enumeration contained in this section shall not be construed so as to limit the Mayor’s authority with respect to classification and establishment of appropriate accounting procedures for other funds or accounts not specifically referenced.
(i) Nothing contained in the Revenue Funds Availability Act of 1975 shall prevent the Mayor from accounting for revenues and expenditures in accordance with generally accepted accounting principles.
D.C. Code § 47-3303 — DC Code / Title 47 / Chapter 33 / § 47-3303
§ 47-3303. Appeal from assessment; hearing and decision.
Status: in_force

Any person aggrieved by any assessment by the District of any personal property, inheritance, estate, business privilege, income and franchise, sales, alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor-vehicle fuel tax or taxes, or penalties thereon, may within 6 months after the date of such assessment appeal from the assessment to the Superior Court of the District of Columbia; provided, that such person shall first pay such tax together with penalties and interest due thereon to the D.C. Treasurer. The mailing to the taxpayer of a statement of taxes due shall be considered notice of assessment with respect to the taxes. The Court shall hear and determine all questions arising on appeal and shall make separate findings of fact and conclusions of law, and shall render its decision in writing. The Court may affirm, cancel, reduce, or increase the assessment.
D.C. Code § 47-2851.01b — DC Code / Title 47 / Chapter 28 / § 47-2851.01b
§ 47-2851.01b. Powers and duties of the Department.
Status: in_force

(a) The Department shall administer and enforce the provisions of this subchapter .
(b) (1) The Director, pursuant to subchapter I of Chapter 5 of Title 2 , shall issue rules to implement the provisions of this subchapter .
  (2) The proposed rules shall be submitted to the Council for a 45-day review period, excluding Saturdays, Sundays, legal holidays, and days of Council recess. If the Council does not approve or disapprove the proposed rules, in whole or in part, by resolution within this 45-day review period, the proposed rules shall be deemed approved.
(c) The Department is authorized and empowered to suspend or revoke any license issued pursuant to this subchapter when, in the Director's judgment, such suspension or revocation is considered desirable in the interest of public decency or the protection of lives, limbs, health, comfort, and quiet of the residents of the District of Columbia, or for any other reason the Director may consider sufficient.
(d) All departments and agencies in the District of Columbia government are hereby directed to provide full participation and cooperation in the implementation of this subchapter .
(e) Nothing in this subchapter shall be construed as limiting or reassigning any District agency's power to inspect for compliance, as required by statute or regulation; provided, that any agency finding of noncompliance that affects the inspected person's eligibility for a basic business license shall be referred to the Department for appropriate action with respect to the basic business license.
D.C. Code § 47-2424 — DC Code / Title 47 / Chapter 24 / § 47-2424
§ 47-2424. Unfair cigarette sales.
Status: in_force

For the purposes of this chapter, cigarettes imported or reimported into the United States for sale or distribution under a trade name, trade dress, or trademark that is the same as, or is confusingly similar to, a trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in the United States shall be presumed to have been purchased outside of the ordinary channels of trade.
D.C. Code § 47-1921 — DC Code / Title 47 / Chapter 19 / § 47-1921
§ 47-1921. Liability of bond for assessments; limitation.
Status: repealed

Repealed.
D.C. Code § 47-2853.98 — DC Code / Title 47 / Chapter 28 / § 47-2853.98
§ 47-2853.98. Temporary license.
Status: in_force

In the event of emergency circumstances, the Board may, pursuant to rule, issue a temporary license for a period not to exceed 30 days.
D.C. Code § 47-2763 — DC Code / Title 47 / Chapter 27B / § 47-2763
§ 47-2763. Enforcement.
Status: in_force

Any feepayer who fails to file a return or pay the sports facilities fee due, as required by § 47-2762 , shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42 (except §§ 47-4211(b)(1)(B) , 47-4214 , and 47-4215 ), Chapter 43, and Chapter 44 of this title.
D.C. Code § 47-3401.05 — DC Code / Title 47 / Chapter 34 / § 47-3401.05
§ 47-3401.05. Definitions.
Status: in_force

For purposes of this chapter:
(1) The term “Authority” means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a) ;
(2) The term “control period” has the meaning given such term under § 47-393(4) [ § 47-393(3) ];
(3) The term “District government” has the meaning given such term under § 47-393(5) ;
(4) The term “financial plan and budget” has the meaning given such term under § 47-393(6) ; and
(5) The term “Secretary” means the Secretary of the Treasury.
D.C. Code § 47-2603 — DC Code / Title 47 / Chapter 26 / § 47-2603
§ 47-2603. Licenses; fee; term.
Status: in_force

(a) On and after the first day of September 1937, every domestic, foreign, or alien company organized as a stock, mutual, reciprocal, Lloyd’s fraternal, or any other type of insurance company or association, before issuing contracts of insurance against loss of life or health, or by fire, marine, accident, casualty, fidelity and surety, title guaranty, or other hazard not contrary to public policy, shall obtain from the Commissioner of Insurance and Securities [Commissioner of the Department of Insurance, Securities, and Banking] of the District of Columbia an annual license or certificate of authority, upon payment of a fee of $100 per year or fraction thereof to the District of Columbia and collected by the Commissioner of Insurance and Securities [Commissioner of the Department of Insurance, Securities, and Banking]. All licenses for insurance companies who may apply for permission to do business in the District of Columbia shall date from the first of the month in which application is made, and expire on the 30th day of April following.
(b) Any license issued pursuant to this chapter shall be issued as a Financial Services endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of Chapter 28 of this title .
D.C. Code § 47-1809.09 — DC Code / Title 47 / Chapter 18 / § 47-1809.09
§ 47-1809.09. Tax on estates and trusts — “In discretion of grantor” defined.
Status: in_force

As used in this subchapter, the term “in the discretion of the grantor” means in the discretion of the grantor either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question.
D.C. Code § 47-2853.20 — DC Code / Title 47 / Chapter 28 / § 47-2853.20
§ 47-2853.20. Voluntary surrender of license.
Status: in_force

(a) Any person who is the subject of an investigation into, or a pending proceeding involving, allegations of misconduct may voluntarily surrender his or her registration, license, or certificate to practice in the District, but only by delivering to the Mayor an affidavit stating that the person desires to surrender the registration, license, or certificate and that the action is freely and voluntarily taken, and not the result of duress or coercion.
(b) Upon receipt of the required affidavit, the Mayor shall enter an order revoking or suspending the registration, license, or certificate of the person.
(c) The voluntary surrender of a registration, license, or certificate shall not preclude the imposition of civil or criminal penalties against the licensee.
D.C. Code § 47-4312 — DC Code / Title 47 / Chapter 43 / § 47-4312
§ 47-4312. Protest of assessment.
Status: in_force

(a) Unless otherwise provided in this title, before a final assessment of a deficiency, interest, or penalties against a person, the Mayor shall send the person a proposed assessment. No later than 30 days after the proposed assessment is sent, the person may file a protest with the Office of Administrative Hearings, and shall serve a copy on the Mayor. The protest shall explain why the deficiency, interest, and penalties should not be assessed.
(a-1) Unless otherwise provided in this title, the CFO shall send a notice of proposed audit changes to the person at least 30 days before the proposed assessment is sent.
(b) If the person fails to file a protest in a timely manner under subsection (a) of this section, the Mayor shall send the person a final assessment of the deficiency, interest, or penalties.
(c) If a protest is filed in a timely manner under subsection (a) of this section, the Mayor may not issue a final assessment of the deficiency, interest, or penalties, and the Office of Administrative Hearings shall decide, after providing an opportunity for a hearing, whether the deficiency, interest, or penalties are proper. Filing a protest shall be deemed to be an election that the Office of Administrative Hearings shall be the exclusive forum to adjudicate all challenges to the proposed assessment, and shall be deemed to be an irrevocable waiver of any right to adjudication of all such challenges in any other forum. Nothing in this subsection limits the right of any person to judicial review pursuant to § 2-1831.16 .
(d) Nothing in this section or in § 2-1831.03(b)(4) shall limit or preclude any person from appealing any assessment to the Superior Court of the District of Columbia pursuant to § 47-3303 , or other applicable law, as an alternative to filing a protest with the Office of Administrative Hearings.
(e) Except with respect to the election of remedy and the waiver of rights required by subsection (c) of this section and by § 2-1831.03(j) , a final order of the Office of Administrative Hearings in any matter in which a protest has been filed shall have the same effect as a final assessment of a deficiency, interest, or penalties, and the Mayor may undertake any lawful collection efforts for any amount that such final order determines is due from any person.
(f) By October 7, 2004, the Office of Tax and Revenue shall notify in writing any person who filed a timely protest of a proposed assessment with the Office of Tax and Revenue on or before September 30, 2004, of his or her right to file a request for a hearing with the Office of Administrative Hearings on or before November 1, 2004. If any such person does not file a timely request for a hearing pursuant to this subsection, the Mayor shall send the person a final assessment of any deficiency, interest, or penalties.
D.C. Code § 47-1355 — DC Code / Title 47 / Chapter 13A / § 47-1355
§ 47-1355. Void certificate of sale.
Status: in_force

(a) Except as otherwise provided, a certificate of sale shall be void if:
  (1) An action to foreclose the right of redemption is not brought within one year from the date of the certificate of sale;
  (2) Repealed;
  (3) An action to foreclose the right of redemption is dismissed for a lack of prosecution;
    (3) An action to foreclose the right of redemption is dismissed for lack of prosecution, or a pleading has not been filed by the plaintiff within the later of one year from the last hearing in the case or October 1, 2019.
  (4) The purchaser fails to comply with § 47-1382 ; or
  (5) A sale is set aside because of fraud on the part of the purchaser.
(b) If a certificate shall become void:
  (1) The right, title, and interest of the purchaser in the real property shall cease;
  (2) All monies paid for the real property by the purchaser shall be forfeited to the District and deposited by the Mayor in the General Fund of the District; and
  (3) The real property shall be deemed to have been bid off in the name of the District for the taxes for which the real property was sold or bid off at the original public tax sale to which the certificate corresponds, and interest thereon shall accrue from the date that the property was sold or bid off, as if the sale or assignment to the purchaser had not occurred.
(c) Subsection (b) of this section shall not apply if a judgment or sale is set aside in the absence of fraud on the part of the purchaser and the certificate of sale is not void under subsection (a) of this section.
D.C. Code § 47-2711 — DC Code / Title 47 / Chapter 27 / § 47-2711
§ 47-2711. Riparian permits.
Status: in_force

(a) The schedule of fees to be charged by the District of Columbia for the issuance of riparian permits is hereby established and set out as follows:
Riparian Permits Schedule
Fees required by the Rules and Regulations for the Government of Riparian Rights and Water Privileges in the District of Columbia.
Fees for permits to fill or dredge, construct, reconstruct or repair any structure shall be as follows:
Fee Work costing up to $500 $ 9.00 Work costing from $501 to $1,000 14.00 Each additional $1,000 of increased cost 14.00
(b) A refund of permit fee shall be made as follows:
  (1) When no work has been done under authority of permit the fee in excess of the cost of inspection to verify no work having been done, based on $10 per inspector hour, the cost of any engineering examination time previously devoted to approval of plans, based on $15 per hour, plus $14 administrative costs of “issuance and refund”, shall be refunded [$]14.00[.]
  (2) When work authorized by permit has been only partially done and when the District is satisfied that no more work will be done under the permit, the fee in excess of the cost of any engineering plans examination based on $15 per hour, inspections costs based on $10 per hour, plus $14 administrative costs of “issuance and refund”, shall be refunded [$]14.00[.]
  (3) Provided: That request for refund shall be made within 6 months from date of issuance and the permit and receipt are returned to the Permit Branch.
(c) The penalty for a permit to abate notice of doing work without a permit shall be 50% of the fee.
(d) No permit fee shall be charged when supported by evidence indicating that the applicant is under contract or subcontract to perform the following:
  (1) Work done exclusively for the District of Columbia.
  (2) Work done under contract for the District.
D.C. Code § 47-351.13 — DC Code / Title 47 / Chapter 3 / § 47-351.13
§ 47-351.13. Protection of District funds at risk.
Status: in_force

(a) The Mayor, or the CFO pursuant to § 47-351.02(c) , may take the action provided for in subsection (b) of this section to protect District funds if:
  (1) A financial institution fails to return a deposit upon demand or upon the termination of or pursuant to the terms of an agreement;
  (2) A financial institution fails to pay a valid check, draft, or warrant issued by the Mayor, or the CFO pursuant to § 47-351.02(c) ;
  (3) A financial institution fails to honor a request for the electronic transfer of District funds;
  (4) A financial institution fails to account for a check, draft, warrant, order, deposit, certificate, or money that the District entrusts to it;
  (5) A financial institution fails to return an investment under the terms of an agreement or upon the termination of an agreement;
  (6) A financial institution fails to perform under the terms of an agreement involving banking business;
  (7) A financial institution fails to maintain the required collateral pursuant to § 47-351.08 ;
  (8) A court or a federal, District, or state banking regulator orders a financial institution to refrain from making payments on its liabilities;
  (9) A court or a federal, District, or state banking regulator appoints a conservator or receiver for the financial institution;
  (10) The Mayor, or the CFO pursuant to § 47-351.02(c) , determines that the financial institution is financially unsound;
  (11) A financial institution fails to comply with this subchapter; or
  (12) Any other action has occurred or is impending which the Mayor, or the CFO pursuant to § 47-351.02(c) , decides would place District funds in jeopardy.
(b) If the Mayor, or the CFO pursuant to § 47-351.02(c) , determines that any condition under subsection (a) of this section exists, the Mayor, or the CFO pursuant to § 47-351.02(c) , may, without any further action:
  (1) Withdraw or demand the return of District funds immediately;
  (2) Take action to seize all collateral provided under section 9;
  (3) Liquidate collateral and retain proceeds in the amount equal to District funds held by the financial institution plus liquidation costs;
  (4) Direct the financial institution to immediately stop performing any financial services for the District;
  (5) Terminate any agreement relating to banking business;
  (6) Remove the financial institution from the eligible bidder’s list; or
  (7) Take other action deemed necessary for the protection of District funds.
D.C. Code § 47-3113 — DC Code / Title 47 / Chapter 31 / § 47-3113
§ 47-3113. Maximum charge.
Status: repealed

Repealed.
D.C. Code § 47-601 — DC Code / Title 47 / Chapter 6 / § 47-601
§ 47-601. Preparation of annual tax ledgers and statement of assessment and taxes.
Status: in_force

The Assessor of the District of Columbia shall be charged with the duty of preparing the annual tax ledgers on a numerical system, which shall be finished or completed at such time as will allow preparation by him of tax bills for collection purposes. Upon the completion of the tax ledgers, said Assessor shall prepare a statement showing the total amount of the assessment of both real and personal property, and the total amount of taxes to be collected under said assessment; which statement shall be receipted by the Collector of Taxes in triplicate, and said Collector shall be held responsible under his bond for all such taxes, except such as he may not be able to collect after fully complying with the requirements of law. The original receipt of said assessment and taxes shall be forwarded by the Assessor to the General Accounting Office, the duplicate to the Auditor of the District of Columbia, and the triplicate shall be retained by the Collector.
D.C. Code § 47-4618 — DC Code / Title 47 / Chapter 46 / § 47-4618
§ 47-4618. Eckington One Residential Project tax exemptions.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Developer” means NoMa West Residential I, LLC, its successors, affiliates, and assigns.
  (2) “Eckington One Residential Project” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred, of the mixed-use, multi-family residential and ground-floor retail project located on the Eckington One Residential Property, consisting of:
    (A) Approximately 600 units of residential condominium/apartment house use totaling approximately 560,000 square feet of floor area and housed in 3 buildings, including approximately 48 units of affordable housing;
    (B) Approximately 1,000 square feet of ground-floor retail space;
    (C) Below-grade parking garages; and
    (D) Other ancillary improvements, including extension of Q Street, N.E., from Eckington Place to Harry Thomas Way.
  (3) “Eckington One Residential Property” means the real property, including any improvements constructed thereon, located in Lots 816, 817, 818, 819, and 820, Square 3576 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, air rights lots, or any combination in the future).
(b) (1) The tax imposed by Chapter 8 of this title on the Eckington One Residential Property shall be abated as follows:
    (A) In tax year 2010, taxes in excess of 107% of the taxes paid for tax year 2009;
    (B) In tax year 2011, taxes in excess of 113.96% of the taxes paid for tax year 2009; and
    (C) In tax year 2012 and each year thereafter, taxes in excess of 121.25% of the taxes paid for tax year 2009.
  (2) The real property tax abatement granted by paragraph (1) of this subsection shall only apply for the 10 consecutive real property tax years beginning in the tax year in which the developer begins development on the Eckington One Residential Property. The developer shall notify the Director of the Real Property Tax Administration of the Office of Tax and Revenue by certified mail that development has started within 30 days of the commencement of development.
  (3) The real property tax abatements granted by paragraphs (1) and (2) of this subsection shall not exceed, in the aggregate, $5 million, plus 6% per year of the unused amount of the real property tax abatement from the commencement of development.
(c) The abatement pursuant to subsection (b) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Eckington One Residential Project or the Eckington One Residential Property.
(d) This section shall not:
  (1) Prevent or restrict the developer from utilizing any other tax, development, or other economic incentives available to the Eckington One Residential Project or the Eckington One Residential Property; or
  (2) Limit the owner of the Eckington One Residential Property from appealing or contesting its real estate tax assessment.
D.C. Code § 47-811 — DC Code / Title 47 / Chapter 8 / § 47-811
§ 47-811. Levy and disposition of tax; payment; penalty for nonpayment.
Status: in_force

(a) Notwithstanding the provisions of § 47-501 , there is hereby levied for each fiscal year a tax on the real property in the District of Columbia at a rate or rates determined according to the provisions of this chapter. Unless otherwise provided by law, all revenues received from such tax shall be deposited, from time to time, in the Treasury of the United States, to the credit of the District of Columbia.
(b) Real property taxes shall be due and payable semiannually in 2 equal installments, the first installment to be paid on or before March 31st, and the second installment to be paid on or before September 15th; provided, that an owner shall have at least 30 days from the date of the issuance of a bill to pay an installment; provided further, that for the tax year beginning July 1, 1989, and ending June 30, 1990, the amount of the first and second installments shall reflect and be consistent with the tax rates applicable to that tax year, as provided in § 47-812(b) and (c).
(c) If at any time after [July 1, 1987], any real property tax, or any installment of real property tax, is not paid within the time prescribed, there shall be added to the real property tax or installment a penalty of 10% of the unpaid amount plus simple interest on the unpaid amount at the rate of 1-1/2% per month or portion of a month until the real property tax or installment is paid. The amount of the unpaid real property tax, or installment of the real property tax, plus the penalty or interest due, shall constitute a delinquent tax to be collected in the manner prescribed by law.
(d) Notwithstanding subsection (b) of this section, a payment shall be due on or before September 15, 1993, equal to one-half of the tax year 1993 tax rate for the real property upon which real property tax is levied multiplied by the assessed value for tax year 1994 of the real property upon which real property tax is levied.
D.C. Code § 47-4475 — DC Code / Title 47 / Chapter 44 / § 47-4475
§ 47-4475. Certificate of sale; deed of real property.
Status: in_force

(a) If property is sold as provided in § 47-4472 , the Mayor shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate shall set forth the real property purchased, for whose taxes the property was sold, the name of the purchaser, and the price paid.
(b) In the case of real property sold as provided in § 47-4472 and not redeemed in the manner and within the time specified in § 47-4474(b) , upon the surrender of the certificate of sale, the Mayor shall execute a deed to the real property, reciting the facts set forth in the certificate.
D.C. Code § 47-166 — DC Code / Title 47 / Chapter 1A / § 47-166
§ 47-166. Statute of limitations on assessment of penalties and claims for refund.
Status: repealed

Repealed.
D.C. Code § 47-1447 — DC Code / Title 47 / Chapter 14 / § 47-1447
§ 47-1447. Grounds for suspension or revocation of license.
Status: repealed

Repealed.
D.C. Code § 47-845.02 — DC Code / Title 47 / Chapter 8 / § 47-845.02
§ 47-845.02. Tax deferral — Low-income property owners.
Status: in_force

(a) For purposes of this section, the term:
  (1) “Eligible owner” means an owner (or owners):
    (A) Who resides in the District in a house or condominium; and
    (B) Whose household adjusted gross income is less than $50,000.
  (2) “Household adjusted gross income” means the adjusted gross income of all persons residing in a household, as determined by each person’s federal income tax year ending immediately before the beginning of the real property tax year during which application is made under subsection (e) of this section, excluding the adjusted gross income of any person who is a tenant by virtue of a written lease for fair market value.
(b) Except as provided in subsection (d) of this section, an eligible owner may defer for each tax year any real property tax in excess of the real property tax for the prior tax year.
(c) Real property tax deferred under this section shall bear simple interest at the rate of 1/2% per month or portion of a month until paid.
(d) Real property tax shall not be deferred if the aggregate amount of the deferred real property tax, including interest thereon, under this section, § 47-845 , and § 47-845.03 is equal to or greater than 25% of the assessed value of the real property for the tax year (or half tax year for which the deferral would otherwise continue).
(e) To qualify to receive the deferral, the eligible owner shall complete and file with the Mayor an application in a form prescribed by the Mayor. The eligible owner shall certify, under penalty of perjury, the information provided on the application form and the application form shall be filed in the manner prescribed by the Mayor. The Mayor may require the eligible owner to provide any information which the Mayor considers necessary, including all taxpayer identification numbers of the eligible owner, any other owner, any person with legal or equitable title, and any person in the household of the eligible owner. The Mayor may also require eligible owner, any person with legal or equitable title, and any person in the household of the individual to submit information after the deferral has been granted to determine whether the eligible owner continues to be entitled to the deferral.
(f) If a properly completed and approved application is filed during the period October 1 through March 31 of the tax year, the eligible owner shall receive the deferral for the entire tax year. Notwithstanding subsection (b) of this section, if a properly completed and approved application is filed during the period April 1 through September 30, the eligible household shall receive 1/2 of the deferral, which shall be applied to the second installment only.
(g) The application form filed by the individual, shareholder, or member shall apply to the initial tax year or initial second-half tax year, and to any succeeding tax year thereafter, for which the deferral is granted.
(h) (1) If the eligible owner no longer qualifies for the deferral, the eligible owner shall notify the Mayor of the date of the change in eligibility within 30 days after the change in eligibility and the amount of the deferred tax, plus interest at the rate provided in subsection (c) of this section, for the tax year in which the change in eligibility occurred shall be paid within 30 days of the change in eligibility. If the applicant fails to notify the Mayor timely, the amount of the deferred tax, plus interest thereon, shall bear interest at the rate provided for the payment of delinquent real property taxes, plus applicable penalties thereon.
  (2) Notwithstanding paragraph (1) of this subsection, if the real property of the eligible owner is transferred and continues to qualify for the deferral 30 days or less before the date of execution of the deed of transfer, the eligible owner shall not be required to notify the Mayor of the change in eligibility.
  (3) If the change in eligibility occurs during the period October 1 through March 31 of the tax year, the deferral shall be disallowed for the entire tax year.
  (4) If the change in eligibility occurs during the period April 1 through September 30, the deferral shall be disallowed for 1/2 of the tax year.
  (5) (A) If a filed application is properly completed and not disapproved, taxes deferred shall remain deferred and the taxes from prospective tax years shall continue to be deferred notwithstanding household adjusted gross income applicable to prospective tax years that exceeds the threshold in subsection (a)(1)(B) of this section.
    (B) This paragraph shall not apply if the senior’s household no longer qualifies for the deferral for any other reason.
(i) (1) There shall be a lien on the real property in the amount of the deferred real property tax, at the rate as provided in subsection (c) of this section or subsection (h) of this section, as applicable, and any penalties.
  (2) Deferred real property tax, interest thereon, and any penalties, shall be payable upon the transfer of the real property. Real property that is not transferred within one year from the date of death of the eligible owner shall be deemed transferred. Real property tax together, and interest thereon, that is not paid within 5 days of the date of transfer shall be deemed delinquent real property tax.
(j) The eligibility of an eligible owner for the deferral shall not be affected by the transfer of the real property into a revocable trust if the transfer is without consideration and the real property remains the residence of the eligible owner before and after the transfer.
(k) If an eligible owner claims a deferral for more than one real property in the same tax year, and has not timely notified the Mayor of all changes in eligibility, the Mayor shall disallow the deferral for each real property claimed by the eligible owner.
(l) Section 47-863(k) shall apply in the case of a deferral under this section.
(m) The real property tax bill shall indicate whether the real property is receiving the deferral under this section. Any tax certificate shall indicate whether the real property is receiving the deferral under this section and the amount of deferred real property tax, interest thereon, and penalties. If a tax certificate does not contain the foregoing information, the eligible owner, and not the real property, shall be personally liable for the amount of deferred real property tax, interest thereon, and penalties.
(n) Any taxpayer who is 65 years of age or older and who applies for real property tax deferral under this section shall have undergone counseling as described in section 255 of the National Housing Act, approved February 5, 1988 (101 Stat. 1908; 12 U.S.C. § 1715z-20 ), relating to insurance on home equity conversion mortgages for elderly homeowners.
D.C. Code § 47-4507 — DC Code / Title 47 / Chapter 45 / § 47-4507
§ 47-4507. Program limitations.
Status: in_force

(a) Nothing in this chapter shall be construed to:
  (1) Confer upon a designated beneficiary rights or legal interest with respect to an account unless the designated beneficiary is the account owner;
  (2) Guarantee that a designated beneficiary will be admitted to an institution of higher education;
  (3) Create residency for an individual merely because the individual is a designated beneficiary; or
  (4) Guarantee that amounts saved under the Program will be sufficient to cover the qualified higher education expenses of a designated beneficiary.
(b) Nothing in this chapter shall create, or be construed to create, an obligation or guarantee of the District of Columbia, its agencies or instrumentalities, or the Chief Financial Officer, for the benefit of an account owner or designated beneficiary with respect to:
  (1) The rate of interest or other return on an account; and
  (2) The payment of interest or other return on an account.
(c) Every contract, application, deposit slip, or other similar document that may be used in connection with a contribution to an account shall clearly indicate that the account is not insured by the District of Columbia and that the principal deposited to, or the investment return on, an account is not guaranteed by the District of Columbia.
D.C. Code § 47-2354 — DC Code / Title 47 / Chapter 23 / § 47-2354
§ 47-2354. Fees.
Status: in_force

The Mayor shall establish a registration fee schedule for commercial vehicles to carry out the purpose of this subchapter. The money generated from the fees shall be placed in a designated account and used to offset the cost of implementing the provisions of this subchapter.
D.C. Code § 47-1005.02 — DC Code / Title 47 / Chapter 10 / § 47-1005.02
§ 47-1005.02. Nonprofit affordable housing developer tax relief.
Status: in_force

(a) (1) Real property eligible for the low-income housing tax credit provided by section 42 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2189; 26 U.S.C. § 42), ("affordable housing") that is owned by or leased to an organization that is not organized or operated for private gain, or that is owned by or leased to an entity controlled, directly or indirectly, by such an organization, for which a certification has been made as to both the real property and owner or lessee pursuant to subsection (b)(1) of this section (and that has not been revoked under subsection (b)(2) of this section) shall be exempt from the taxes imposed by Chapters 8 and 10 of this title and from a payment in lieu of tax imposed under § 47-1002(20) during the time that the real property is being developed for or being used as affordable housing and is subject to restrictive covenants governing the income of residents that occupy the affordable housing units during the federal low-income housing tax credit compliance period, including any extended use period; provided, that if the property is eligible for the tax relief provided by this subsection in part because it is leased to an organization that is not organized or operated for private gain, or is leased to an entity controlled, directly or indirectly, by such an organization, the owner and lessee shall certify to the Mayor, and the Mayor shall confirm, that the value of the tax abatement provided by this subsection will be passed through to the lessee.
  (2) The conveyance of a property to an owner or lessee for which a certification as to both the property and owner or lessee has been made pursuant to subsection (b)(1) of this section (and that has not been revoked under subsection (b)(2) of this section) shall be exempt from the tax imposed by Chapter 11 of Title 42 , and the transfer of any of property by an owner or lessee for which a certification as to both the property and owner or lessee has been made pursuant to subsection (b)(1) of this section (and that has not been revoked under subsection (b)(2) of this section) shall be exempt from the tax imposed by Chapter 9 of Title 47 . Unless waived by regulation, a copy of the certification shall accompany the deed at the time it is submitted for recordation in order to claim an exemption.
  (3) A security interest instrument, including a mortgage or deed of trust, securing debt incurred to acquire, develop, or redevelop property described in paragraph (1) of this subsection, or a refinancing or modification of a debt on such property, shall be exempt from the tax imposed by Chapter 11 of Title 42 ; provided, that a certification of exemption has been made pursuant to subsection (b)(1) of this section with respect to both the owner granting the security interest and the property encumbered by the security interest. Unless waived by regulation, to claim an exemption, a copy of the certification of exemption shall accompany the security interest instrument at the time it is submitted for recordation.
(a-1) (1) Real property shall be exempt from the taxes imposed by Chanpters 8 and 10 of this title and from a payment in lieu of tax imposed under § 47-1002(20) , for the time period set forth in paragraph (2) of this subsection, if:
    (A) The real property is owned by or leased to a nonprofit owner, as defined by § 47-1005.03(a)(2) , or leased to a nonprofit organization that provides rental housing in buildings that it owns and that satisfies the requirements of § 47-1005.03(a)(2)(B) ;
    (B) Affordable housing developed or to be developed on the real property has been awarded financial assistance in the form of a grant or a loan from the Housing Production Trust Fund or other District government low-income housing financing assistance program designated by the Mayor to provide housing affordable to households earning not in excess of 80% of the adjusted median income, as defined by § 47-1005.03(a)(1) ;
    (C) The financial assistance described in subparagraph (B) of this paragraph was awarded after August 23, 2021;
    (D) A certification as to both the real property and owner or lessee has been made pursuant to subsection (b)(1) of this section (and that has not been revoked under subsection (b)(2) of this section); and
    (E) The real property is subject to, and in compliance with, restrictive covenants governing the income of residents that occupy or will occupy the affordable housing units developed or to be developed on the real property.
  (2) Real property described in paragraph (1) of this subsection shall be exempt from the taxes imposed by Chapters 8 and 10 of this title and from a payment in lieu of tax imposed under § 47-1002(20) during the time that the real property is being developed for or being used as affordable housing.
(b) (1) The Mayor shall certify to the Office of Tax and Revenue ("OTR") each property and owner or lessee eligible for an exemption. The certification shall identify:
    (A) The property to which the certification applies by square and lot, or parcel or reservation number;
    (B) The full legal name of the owner or lessee, including taxpayer identification number, that is eligible;
    (C) The tax or taxes to which the certification applies;
    (D) The portion of the property that is eligible;
    (E) The effective date of the exemption, which shall be:
      (i) In the case of an application by an eligible owner, the date on which the eligible owner acquired the real property or October 1, 2012, whichever is later; and
      (ii) In the case of an application by an eligible lessee, the date on which the eligible lessee leased the real property, or October 1, 2021, whichever is later.
    (F) Any other information OTR shall require to administer the exemption.
  (2) The Mayor shall notify OTR if any property, owner, or lessee certified as eligible under paragraph (1) of this subsection becomes ineligible for the exemptions under subsection (a) or (a-1) of this section. The notification shall identify:
    (A) The property to which the notice applies by square and lot or parcel or reservation number;
    (B) The full legal name of the owner or lessee, including taxpayer identification number;
    (C) The tax or taxes to which the notice applies;
    (D) The portion of the property ineligible;
    (E) The date on which the property, owner, or lessee became ineligible; and
    (F) Any other information OTR shall require to administer the termination of the exemption.
  (3) OTR shall administer the exemption provided under this section in the same manner as the exemptions provided under § 47-1002 , and properties exempted under subsection (a) or (a-1) of this section shall be subject to §§ 47-1005 , 47-1007 , and 47-1009 , except that an owner or lessee, whichever is applicable, shall not be required to file an application with OTR to qualify for an exemption.
(c) The grant of a tax exemption as provided in this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to either the real property or its owner or lessee.
(d) This section shall apply for real property tax years beginning after September 30, 2012.
D.C. Code § 47-4203 — DC Code / Title 47 / Chapter 42 / § 47-4203
§ 47-4203. Underpayment of estimated tax by individuals.
Status: in_force

(a) An individual shall pay 4 installments of estimated tax on the dates as provided in § 47-1812.08(i)(4) in the amounts provided under subsection (b) of this section.
(b) (1) The amount of each installment of estimated tax shall be the lesser of:
    (A) The amount required under the annualized income method under paragraph (2) of this subsection, or
    (B) Twenty-five percent of the lesser of:
      (i) Ninety percent of the tax shown on the return for the taxable year (or, if no return is filed, 90% of the tax for the taxable year);
      (ii) (I) Except as provided in sub-sub-subparagraph (II) of this sub- subparagraph, 100% of the tax shown on the return of the individual for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months; or
        (II) For tax years beginning after December 31, 2011, 110% of the tax shown on the return of the individual for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months; or
      (iii) (I) Except as provided in sub-sub-subparagraph (II) of this sub-subparagraph, 100% of the tax computed on the basis of the facts shown on the individual’s return for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months; or
        (II) For tax years beginning after December 31, 2011, 110% of the tax computed on the basis of the facts shown on the individual’s return for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months.
  (2) (A) The required payments under the annualized income method shall be, on a cumulative basis, as follows:
      (i) On the first installment date, 22.5% of the tax for the taxable year based upon the annualized income of the individual for the first 3 months of the taxable year;
      (ii) On the second installment date, 45% of the tax for the taxable year based upon the annualized income of the individual for the first 5 months of the taxable year;
      (iii) On the third installment date, 67.5% of the tax for the taxable year based upon the annualized income of the individual for the first 8 months of the taxable year; and
      (iv) On the fourth installment date, 90% of the tax for the taxable year.
    (B) The annualized income method shall not apply to individuals filing a return for part of a taxable year except under regulations as the Mayor may prescribe.
(c) (1) Except as otherwise provided in this section, in the case of an underpayment of estimated tax by an individual, there shall be added to the tax imposed under § 47-1806.03(a) an amount of interest determined by applying the underpayment rate set forth in § 47-4201 to the amount of the underpayment for the period of the underpayment.
  (2) For the purposes of this subsection:
    (A) The amount of the underpayment shall be the excess of the required installment, over the amount, if any, of the installment paid on or before the due date for the installment; and
    (B) The period of the underpayment shall run from the due date for the installment to the earlier of the 15th day of the 4th month following the close of the taxable year or the date on which the amount of the underpayment is made; provided, that an underpayment that is unpaid during part of a month shall be considered to be paid at the end of the month.
(d) For the purposes of this section:
  (1) A payment of estimated tax shall be credited against unpaid required installments in the order in which the installments are required to be paid.
  (2) The term “tax” means the tax imposed by § 47-1806.03 , less the amount of credit allowed against the tax (other than the credit under § 47-1806.04(b) for withholding of wages).
  (3) The amount of the credit allowed under § 47-1806.04(b) for withholding of wages shall be deemed a payment of estimated tax. An equal part of such amount shall be deemed paid on each due date for the payment of estimated tax for the taxable year unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case the amounts withheld shall be deemed payments of estimated tax on the dates on which such amounts were actually withheld.
  (4) The amount of a refund of a prior year’s tax applied against the tax during the taxable year shall be deemed a payment of estimated tax.
(e) Interest shall not be imposed under subsection (c) of this section for a taxable year if:
  (1) The tax shown on the return for the taxable year (or, if no return is filed, the tax), reduced by applicable credits and payments of estimated tax that are timely made, is less than $ 100;
  (2) The individual did not have any liability for tax for the preceding taxable year;
  (3) The Mayor determines that:
    (A) The taxpayer retired after having attained 62 years of age or developed a disability in the taxable year for which estimated payments were required to be made or in the taxable year preceding such taxable year; and
    (B) The underpayment was due to reasonable cause and not to willful neglect;
  (4) The Mayor determines that, by reason of casualty, disaster, or other unusual circumstances, the imposition of the addition to tax would be against equity and good conscience; or
  (5) The taxpayer dies during the taxable year.
D.C. Code § 47-2884.11 — DC Code / Title 47 / Chapter 28 / § 47-2884.11
§ 47-2884.11. Book containing loan transactions required; inspection of books; police to be admitted to premises; daily transcript.
Status: in_force

(a) Every pawnbroker shall keep a book in which shall be fairly written, at the time of each loan, an accurate account and description of the goods, article, or thing pawned or pledged, the amount of money loaned thereon, the time of pledging the same, the rate of interest to be paid on such loan, and the name and residence of the person pawning or pledging the said goods, article, or thing, together with a particular description of such person, including complexion, color of eyes and hair, and his or her height and general appearances.
(b) The said book shall at all reasonable times be open to the inspection of the Mayor. It shall be the duty of every pawnbroker, and of every person in his employ, to admit to his premises during business hours any member of the Metropolitan Police force of the District of Columbia as aforesaid to examine any pledge or pawnbook or other record on the premises, as well as the articles pledged, purchased, or received, and to search for and take possession of any article known by him to be missing or known or believed by him to have been stolen, without the formality of the writ of search warrant or any other process, which search or seizure is hereby authorized.
(c) Except as to any judicial or other official of the District, having a right thereto in his official capacity, it shall be unlawful for any officer or employee of the District to divulge or make known in any manner the contents of such book.
(d) Every pawnbroker shall, every day, except Sunday, before the hour of 11:00 a.m., deliver to the Chief of Police, or his representative, on forms or via electronic means in a format prescribed by the Mayor, a legible and correct transcript from the book or books provided for in subsection (a) of this section, showing an accurate and complete description of every article or thing received by him, in pawn or pledge, and giving all numbers, marks, monograms, trademarks, manufacturers’ names, and other marks of identification appearing on the same, on the business day next preceding, together with the numbers of the pawn ticket issued therefor, the amount of the loan thereon, and the name, residence, and physical description of the person pawning or pledging the said goods, article or thing.
D.C. Code § 47-2703 — DC Code / Title 47 / Chapter 27 / § 47-2703
§ 47-2703. Personal effects, furniture, personal livestock may be sold without permit.
Status: in_force

No permit as herein provided for shall be required for the sale of any wagon, carriage, automobile, mechanics’ tools, used farming implements, livestock, including game, poultry (dressed or undressed), vegetables, fruits, melons, berries, flowers, or for the sale of used household furniture and effects when being sold at the residence of the housekeeper selling them.
D.C. Code § 47-857.04 — DC Code / Title 47 / Chapter 8 / § 47-857.04
§ 47-857.04. Tax abatements for new residential developments — Tax abatement for all new housing projects in Housing Priority Area.
Status: in_force

(a) With respect to any project for which the owner or its designee satisfies § 47-857.02(a)(1) and (2) on or before September 30, 2004, and 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 #2 an amount computed as follows: $1.10 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 60% 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.
(b) (1) For the purposes of this subsection, the term “downtown area” means:
    (A) The area described in section 199 of title 10 of the District of Columbia Municipal Regulations (10 DCMR § 199) and designated on the District of Columbia Generalized Land Use Policies Map; and
    (B) Eligible area #2.
  (2) If a project eligible for the real property tax abatement under this section breaks ground on or after January 1, 2005 (as certified by the project architect and the Mayor), the tax abatement may be applied, assigned, conveyed, or otherwise transferred (“transferred”) by the owner of the real property or project (or by the owner’s designee) and the time period at which the tax abatement commences may be delayed until the transfer and shall continue for 10 years after the date of transfer; provided, that:
    (A) The tax abatement shall be $0.89 per rentable, or usable, residential FAR square foot of the eligible real property; provided, that if the project known as Quincy Court, located at 1117 10th Street, N.W., requests participation under § 47-857.04(b) by a letter to the Deputy Mayor for Planning and Economic Development, or his or her successor, prior to December 31, 2005, the tax abatement shall be $0.905 per rentable, or usable, residential FAR square foot of the eligible real property;
    (B) The tax abatement may be transferred by the owner:
      (i) To reduce real property taxes imposed upon any residential project in the downtown area or eligible area #2; or
      (ii) To reduce real property taxes imposed upon any commercial project in the downtown area or eligible area #2; and
  (3) The tax abatement may be transferred within:
    (A) Five years after receipt by the eligible project of a final certificate of occupancy issued for the entirety of the project; or
    (B) Within one year after the final certificate of occupancy is issued for the project to which the abatement is transferred.
(c) The Mayor shall be deemed to have certified the groundbreaking if the Deputy Mayor for Planning and Economic Development, or his or her successor, issues a letter certifying the groundbreaking or 20 business days pass after the date of the receipt of a request for the certification by the Deputy Mayor for Planning and Economic Development, or his or her successor, from the project developer; provided, that the request includes a certification by the project architect of the groundbreaking date of the residential project and the Deputy Mayor for Planning and Economic Development, or his or her successor, does not reject the request or request further information.
D.C. Code § 47-4671 — DC Code / Title 47 / Chapter 46 / § 47-4671
§ 47-4671. Mypheduh Films DBA Sankofa Video and Books, Lot 884, Square 2885.
Status: in_force

(a) The real property designated for tax purposes as Lot 884, Square 2885, located at 2714 Georgia Avenue, N.W., ("Property"), which is owned by Mypheduh Films, Inc., (dba) Sankofa Video and Books, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2019, and ending September 30, 2034; provided, that:
  (1) The Property is owned and maintained by Mypheduh Films, Inc., (dba) Sankofa Video and Books, or by an entity controlled, directly or indirectly, by Mypheduh Films, Inc., (dba) Sankofa Video and Books;
  (2) The Property is operated as a cafe, video store, or bookstore;
  (3) At least 51% of permanent jobs in the Sankofa Video and Books are filled by District residents, with a minimum of 30% of the District-resident jobs reserved for Ward One residents; and
  (4) All apprenticeships are reserved for District residents, with preference given to Ward One residents.
(b) (1) In each year of the exemption period, the Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the exemption provided pursuant to subsection (a) of this section.
  (2) If at any time the Mayor determines that the Property has become ineligible for the exemption provided pursuant to subsection (a) this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible.
D.C. Code § 47-848 — DC Code / Title 47 / Chapter 8 / § 47-848
§ 47-848. Sale of tax delinquent property — Transference of ownership.
Status: in_force

The Council is hereby authorized to establish a program whereby title to properties acquired by tax sale pursuant to §§ 47-847 and 47-1303 may, for whatever consideration or sum it deems appropriate, be transferred to persons, nonprofit organizations or nonprofit developers, meeting criteria which shall be established by the Council, and who:
(1) Guarantee to pay taxes on the property;
(2) Live in the property for at least 5 years (for residential property owners), or maintain active ownership and legal possession of the property for at least 10 years and provide needed community services in the District for at least 10 years (for nonprofit organizations or developers); and
(3) Give assurance of bringing the property into reasonable compliance with the building code in the District.
D.C. Code § 47-3803 — DC Code / Title 47 / Chapter 38 / § 47-3803
§ 47-3803. Tax and license fee incentives.
Status: repealed

Repealed.
D.C. Code § 47-2853.53 — DC Code / Title 47 / Chapter 28 / § 47-2853.53
§ 47-2853.53. Certain representations prohibited.
Status: in_force

Unless licensed as an asbestos worker under this subchapter, no person shall use the term “asbestos worker” or hold himself or herself out, directly or indirectly, as qualified to abate asbestos or asbestos materials.
D.C. Code § 47-4310 — DC Code / Title 47 / Chapter 43 / § 47-4310
§ 47-4310. Summons authority.
Status: in_force

(a) For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may:
  (1) Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry;
  (2) Summon any person to give testimony under oath as may be relevant or material to the inquiry;
  (3) Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and
  (4) Administer oaths to a person summoned.
(b) A summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia.
(c) The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons.
(d) The Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.
D.C. Code § 47-2211 — DC Code / Title 47 / Chapter 22 / § 47-2211
§ 47-2211. Monthly returns; content and form; payment of tax.
Status: in_force

(a) Every purchaser who is required to pay the tax under this chapter shall file a return with the Mayor within 20 days after the end of each calendar month. Such returns shall show the total sales prices of all tangible personal property and services purchased at retail sale upon which the tax imposed has not been paid by the purchaser to vendors or retailers, the amount of tax for which the purchaser is liable, and such other information as the Council of the District of Columbia deems necessary for the computation and collection of the tax.
(b) The Council of the District of Columbia may permit or require the returns of purchasers to be made for other periods and upon such other dates as the Mayor may specify.
(c) The return filed by a purchaser shall include the sales prices of all tangible personal property and services purchased at taxable retail sale during the calendar month or other period for which the return is filed and upon which the tax imposed has not been reimbursed by the purchaser to vendors or retailers.
(d) The form of return shall be prescribed by the Mayor and shall contain such information as he may deem necessary for the proper administration of this chapter. The Mayor may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
(e) At the time of filing his return as provided in this section, the purchaser shall pay to the Mayor the amount of tax for which he is liable as shown by such return.
(f) The taxes for the period for which a return is required to be filed under this section shall be due by the taxpayer and payable to the Mayor on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of the total sales prices and taxes due thereon.
(g) (1) Beginning with the 12-month period ending September 30, 2012, any employer required to file a District of Columbia withholding tax return who is not required to collect and remit sales tax shall file an annual use tax return on or before October 20 of each year, in the manner prescribed by the Chief Financial Officer, remitting with the return the use taxes that are due.
  (2) The Chief Financial Officer may permit or require the returns to be made for other periods and upon such other dates as he or she may specify; provided, that the gross receipts during any tax year shall be included in returns covering such year and no other.
D.C. Code § 47-4106 — DC Code / Title 47 / Chapter 41 / § 47-4106
§ 47-4106. Fraud and false statements.
Status: in_force

(a) A person who willfully makes and subscribes, delivers, or discloses a return, statement, list, account, or other document required under this title, or under regulations made under authority thereof, which he or she does not believe to be true and correct as to every material matter, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 180 days, or both, together with costs of prosecution.
(b) A person who willfully aids or assists in, procures, counsels, or advises the preparation or presentation under, or in connection with, a matter arising under this title, or under regulations made under authority thereof, of a return, affidavit, claim, list, account, or other document, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, list, account, or document, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 180 days, or both, together with costs of prosecution.
(c) A person who willfully makes and subscribes, delivers, or discloses a return, statement, list, account, or other document required under this title, or under regulations made under authority thereof, which he or she does not believe to be true and correct as to every matter, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $3,000, or imprisoned not more than 180 days, or both, together with costs of prosecution.
(d) A person who willfully aids or assists in, procures, counsels, or advises the preparation or presentation under, or in connection with, any matter arising under this title, or under regulations made under authority thereof, of a return, affidavit, claim, list, account, or other document, which is fraudulent or is false as to any matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, list, account, or document, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $3,000, or imprisoned not more than 180 days, or both, together with costs of prosecution.
(e) All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District.
(f) The fines set forth in this section shall not be limited by [ § 22-3571.01 ].
D.C. Code § 47-861 — DC Code / Title 47 / Chapter 8 / § 47-861
§ 47-861. Violations.
Status: in_force

Except as specifically provided in this chapter, or in other provisions of law applicable to the District of Columbia, the Council may by regulation establish penalties for violations of any provisions of this chapter, including any regulation issued pursuant to this chapter. Such penalties may not exceed imprisonment for longer than 1 year, or a fine of not more than the amount set forth in [ § 22-3571.01 ], or both, for each offense.
D.C. Code § 47-1043 — DC Code / Title 47 / Chapter 10 / § 47-1043
§ 47-1043. Woodrow Wilson House.
Status: in_force

Certain property in the District of Columbia described as lots no. 36 and 37 in square no. 2,517, as recorded in the Office of the Surveyor of the District of Columbia in liber 64, at folio 69, together with the improvements thereon and the furnishings therein, being premises no. 2340 S Street Northwest, known as the Woodrow Wilson House, owned by the National Trust for Historic Preservation in the United States, a corporation chartered by Act of Congress approved October 26, 1949, be exempt from all taxation, so long as the same is used in carrying on the purposes and activities of the National Trust for Historic Preservation in the United States, and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 . Use of the premises by agencies of the United States of America or by any organization exempt from federal income taxation for museum purposes or conference accommodations shall not affect the exemption from taxation provided for herein.
D.C. Code § 47-1102 — DC Code / Title 47 / Chapter 11 / § 47-1102
§ 47-1102. Taxes and assessments — Extension of time of payment.
Status: repealed

Repealed.
D.C. Code § 47-2884.04 — DC Code / Title 47 / Chapter 28 / § 47-2884.04
§ 47-2884.04. Bond.
Status: in_force

(a) Each applicant shall file with his application a bond running to the District in the sum of $5,000 with 2 or more sufficient sureties, whose liability as such securities shall not exceed the said sum in the aggregate; except that the execution of any such bond by a fidelity or surety company authorized by the laws of the United States to transact business in the District shall be equivalent to the execution thereof by 2 sureties, but such company, if excepted to, shall justify in the manner required by law of fidelity and surety companies. Such bond shall be approved by the Mayor and conditioned upon the compliance by the applicant with all the provisions of this part and all rules and regulations lawfully made pursuant thereto. Any person injured by the noncompliance with any such provision, rule, or regulation by any licensee under this part may maintain a suit in his own name in any court of competent jurisdiction and recover on the bond such damages as shall be adjudged by such court together with costs of such suit. Recovery upon any such bond shall not preclude recovery against such licensee for any liability in excess of the amount recovered upon the bond, and such recovery shall not be held to extinguish any remedy under other law.
(b) The bond or bonds which the licensee is required to file hereunder shall be renewed and refiled annually at the time of making payment of the annual license fee. If the Mayor shall find that any such bond has for any reason become insecure or exhausted, an additional bond in the sum of not more than $5,000 shall be filed by the licensee within 10 days after written demand therefor by the Mayor.
D.C. Code § 47-1351 — DC Code / Title 47 / Chapter 13A / § 47-1351
§ 47-1351. Certificate of sale — as evidence.
Status: in_force

The certificate of sale or assignment of the certificate of sale is presumptive evidence in all judicial proceedings by and against the purchaser, and the purchaser’s representatives, heirs and assigns, of the:
(1) Truth of the statements in the certificate of sale or assignment of the certificate of sale;
(2) Interest of the purchaser in the real property described;
(3) Regularity and validity of all proceedings regarding the taxes for which the real property was sold; and
(4) Sale of the real property.
D.C. Code § 47-1037 — DC Code / Title 47 / Chapter 10 / § 47-1037
§ 47-1037. Society of the Cincinnati; part of lot 5, lots 42, 43, 49, and 837 in square 67.
Status: in_force

(a) The property situated in square no. 67 in the City of Washington, District of Columbia, described as lot no. 42, as per plat recorded in the Office of the Surveyor for the District of Columbia, in liber 27 at folio 135; lot no. 43, as per plat recorded in said Surveyor’s office in liber 28 at folio 25; lot no. 49 as per plat recorded in said Surveyor’s office in liber 40 at folio 15; and part of original lot no. 5 described as follows: beginning for the same at the northeast corner of said lot and running thence west along the south line of a public alley 30 feet wide 47 and seventeen one-hundredths feet to the east line of another public alley, 30 feet wide; thence south along the east line of said alley 74 feet; thence east 47 and seventeen one-hundredths feet to the west line of a public alley 15 feet wide; thence north along the west line of said alley 74 feet to the place of beginning; occupied by the Society of the Cincinnati, a corporation of the District of Columbia, with all the buildings and improvements thereon, and the contents thereof are hereby exempt from all taxes so long as the same is so occupied and used, subject to the provisions of § 47-1002 , providing for the exemption of church and school property, subject to the proviso that said Society shall maintain therein a national museum for the custody and preservation of historical documents, relics, and archives, especially those pertaining to the American Revolution, which museum shall be accessible to the public at such reasonable hours and under such regulations as may, from time to time, be prescribed by said Society; and subject to the further proviso that if any part of said property is sold, then the exemption as to said part and said part only shall determine and if any part of said property is leased then the exemption shall cease for so long and so long only as said part is so leased. This exemption to become effective on February 24, 1938.
(b) The real property known for assessment and taxation purposes as lot 837 in square 67 shall be exempt from real property tax so long as the property is owned by the Society of the Cincinnati, the property is used for the purposes of the Society of the Cincinnati, and the Society of the Cincinnati continues to meet the requirements set forth in section 2 of the Closing of a Public Alley in Square 67, S.O. 88-309, Act of 1990, effective March 6, 1991 ( D.C. Law 8-215 ; 38 DCR 144).
D.C. Code § 47-2853.12 — DC Code / Title 47 / Chapter 28 / § 47-2853.12
§ 47-2853.12. License, certification, and registration criteria; waiver.
Status: in_force

(a) A person applying for licensure, certification, or registration under this subchapter shall establish to the satisfaction of the Mayor that the person:
  (1) Has not been convicted of an offense that is directly related to the occupation for which the license, registration, or certification is sought, pursuant to a determination made under § 47-2853.17(c-1)(2) ;
  (2) Is at least 18 years of age, or at least 17 years of age if applying for license as a barber under § 47-2853.72 or as a cosmetologist, a cosmetologist-manager, a cosmetologist-owner, or any subcategory of specialty cosmetologist under § 47-2853.82 ;
  (3) Has successfully completed the requirements set forth in law or regulation, as applicable;
  (4) If required, has passed an examination or otherwise met the requirements established by the relevant board to demonstrate his or her fitness to practice the profession or occupation; and
  (5) Meets any other requirements established by the relevant board by regulation to assure that the applicant has had the proper training, experience, and qualifications to practice the profession or occupation or any subcategory or specialization of the profession or occupation.
(b) A board shall waive the requirements for passage of an examination or other proof of fitness to practice for any person who:
  (1) Presents proof that he or she is licensed or certified in the same or substantially similar profession or occupation, and is currently in good standing, in any state which, on the date such license or certification was issued had standards at least as high as those required for licensure or certification in the District and admits professionals licensed by the District in a like manner; or
  (2) Has passed an examination acceptable to the board (or has met other requirements for certification) and has been certified by a recognized national certifying organization acceptable to the board whose standards on the date of such certification were at least as high as the standards required for the same profession or occupation in the District, and has not been disciplined or otherwise disqualified by the national certifying organization.
(c) (1) Notwithstanding subsection (b) of this section and except as provided in paragraph (2) of this subsection, where a board determines that the occupation or profession requires a substantial knowledge of District law or procedures, the board may require that an applicant, who is otherwise qualified by virtue of licensure in another state or certification by a national certifying organization, take an examination demonstrating knowledge of the relevant District laws or procedures.
  (2) An applicant applying for licensure as a journeyman electrician pursuant to § 47-2853.92(b-1) shall not be required to take an examination demonstrating knowledge of the relevant District laws or procedures.
  (3) An applicant applying for licensure as a journeyman plumber or journeyman gasfitter pursuant to § 47-2853.122(b) shall be exempt from the requirements of this subsection.
  (4) An applicant applying for licensure as a journeyman refrigeration and air conditioning mechanic pursuant to § 47-2853.202(c) shall be exempt from the requirements of this subsection.
(d) Each board by regulation shall maintain a list of each national certifying organization, and each state, whose standards have been determined to be at least as high as those required by the District, and which admits professionals licensed by the District in a like manner.
(d-1) The Board of Industrial Trades shall annually update the list of national certifying organizations required to be maintained pursuant to subsection (d) of this section.
(e) The Mayor may deny a license or certificate to an applicant whose license or certificate to practice an occupation or profession was revoked or suspended in another jurisdiction if the basis of the revocation or suspension would have caused a similar result in the District, or if the applicant is the subject of pending disciplinary action regarding his or her right to practice in another jurisdiction.
(f) The Mayor may deny a license or certificate to an applicant licensed or certified in another jurisdiction who has failed to meet the continuing education requirements established by that jurisdiction, but failure of an applicant to meet the continuing education requirements established by the District shall not be a basis for denial of a District license or certificate if the jurisdiction in which the applicant was licensed does not have continuing education requirements or has requirements that are different than those required by the District for the occupation or profession.
(g) The Mayor may grant a license or certificate to an applicant whose education and training in an occupation or profession has been successfully completed in a foreign school, college, university, or training program, or who is licensed or certified in the same or substantially similar profession or occupation by the foreign jurisdiction, if the applicant otherwise qualifies for licensure or certification, including passing an examination if required, and if the board determines that the education and training requirements for licensure or certification in the foreign jurisdiction were substantially equivalent, at the time they were received by the applicant, to the requirements of this subchapter.
(h) An applicant for a license, certificate, or registration shall:
  (1) Submit an application to the Mayor on the form required by the Mayor; and
  (2) Pay the applicable fees established by the Mayor.
(i) An applicant for licensure who otherwise qualifies for a license is entitled to be examined as follows:
  (1) Each board that requires the passage of an examination for licensure shall give applicants the opportunity to take such examination at least twice a year.
  (2) When a board determines that a national examination is acceptable, then the frequency, time, and place that the national examination is given shall be considered acceptable and in accordance with this subchapter.
  (3) The Mayor shall notify each qualified applicant of the time and place of examination.
  (4) Except as otherwise provided by this subchapter, each board shall determine the subjects, scope, form, and passing score for examinations to assess the ability of the applicant to practice effectively the occupation or profession regulated by the board, except that when a national examination has been determined to be acceptable, the board shall use the passing score recommended by the organization administering the national examination.
(j) A person licensed or certified under this subchapter to practice an occupation or profession is authorized to practice that occupation or profession in the District while the license is effective.
(k) A person who fails to renew a license or certification required by this subchapter, or fails to re-register, shall be considered to be unqualified to practice the occupation or profession and subject to the penalties set forth in this subchapter and other applicable laws of the District if he or she continues to practice the profession or occupation.
(l) A license, certificate or registration, expires 2 years from the date of its first issuance or renewal unless renewed in accordance with procedures established in this section, except where another period is provided by law or regulation.
(m) Each board may establish by rule continuing education requirements as a condition for renewal of licenses or certificates issued under this subchapter.
(n) (1) A person may petition a board at any time, including before obtaining education or training required for the occupation for which the license, registration, or certification is sought, to determine whether the person would be disqualified by the board pursuant to § 47-2853.17(c-1)(2) .
  (2) The board shall render its decision on a person's petition within 90 days after receipt of the petition.
D.C. Code § 47-425 — DC Code / Title 47 / Chapter 4 / § 47-425
§ 47-425. Rules and regulations. [Repealed.].
Status: repealed

Repealed.
D.C. Code § 47-3901 — DC Code / Title 47 / Chapter 39 / § 47-3901
§ 47-3901. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “Customer” means the person or entity that contracts with the home service provider for District-based wireless telecommunication service; provided, that for the purposes of determining the place of primary use, if the end user of the District-based wireless telecommunication service is not the contracting party, the term “customer” shall include the end user of the District-based wireless telecommunication service. The term “customer” shall not include a reseller of District-based wireless telecommunication service or a serving carrier under an arrangement to serve the customer outside the home service provider’s licensed service area.
(2) “District” means the District of Columbia.
(3) “District-based wireless telecommunication service” means mobile telecommunications service provided to a customer whose place of primary use is in the District.
(4) “Enhanced zip code” shall have the same meaning as set forth in 4 U.S.C. 124(4).
(5) “Gross charge” means all charges and fees paid for the act or privilege of originating or receiving in the District toll telecommunication service or District-based wireless telecommunication service, valued in money whether paid in money or otherwise, including cash, credits, services, and property of every kind or nature, and determined without any deduction on account of the cost of the telecommunication service, the cost of materials used, labor or service costs, or any other expenses.
(6) “Home service provider” means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.
(7) “Licensed service area” means the geographic area in which the home service provider is authorized by law or contract to provide mobile telecommunications service to the customer.
(8) “Mobile telecommunications service” means commercial mobile radio service, as defined in section 47 C.F.R. § 20.3, as in effect on June 1, 1999. The term “mobile telecommunications service” shall not include equipment sales, rental, maintenance, repair, or charges associated with wireless telecommunication equipment.
(9) “Person” means an individual, firm, partnership, society, club, association, joint-stock company, domestic or foreign corporation, estate, receiver, trustee, assignee, referee, or a fiduciary or other representative, whether or not appointed by a court, or any combination of individuals acting as a unit.
(10) “Place of primary use” means the street address representative of where the customer’s use of the mobile telecommunications service primarily occurs, which place shall be the residential street address or the primary business street address of the customer and shall be within the licensed service area of the home service provider.
(11) “Radio communication” or “communication by radio” means the transmission by radio of writing, signs, signals, pictures, and sound of all kinds.
(12) “Reseller” means a provider who purchases telecommunications services from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased services into a mobile telecommunication service. The term “reseller” shall not include a serving carrier with which the home service provider arranges for the purchased services to its customers outside the home service provider’s licensed service area.
(13) “Serving carrier” means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service provider’s or reseller’s licensed service area.
(14) “Toll telecommunication company” includes each person or lessee of a person who provides for the transmission or reception within the District of any form of toll telecommunication service for a consideration.
(15) “Toll telecommunication service” means the transmission or reception of any sound, vision, or speech communication for which there is a toll charge that varies in amount with the distance or elapsed transmission time of each individual communication or the transmission or reception of any sound, vision, or speech communication that entitles a person, upon the payment of a periodic charge that is determined as a flat amount or upon the basis of a total elapsed transmission time, to an unlimited number of communications to or from all or a substantial portion of persons who have telephone or radiotelephone stations in a specified area outside the local telephone system area in which the station that provides the service is located.
(16) “Wireless telecommunication company” means any person providing mobile telecommunications services, including a person or lessee of a person who provides for, or resells, the transmission or reception of any form of mobile telecommunications services for a fee directly to the public or such classes of eligible users as to be effectively available to the public.
(17) “Wireless telecommunication equipment” means personal tangible property used by a customer to transmit or receive District-based wireless telecommunication services.
D.C. Code § 47-4481 — DC Code / Title 47 / Chapter 44 / § 47-4481
§ 47-4481. Financial institutions, requests for information.
Status: in_force

(a) (1) The Chief Financial Officer may request, up to 4 times per year, information and assistance from a financial institution concerning any obligor who is delinquent in the payment of taxes to aid in the enforcement of District tax laws.
  (2) The CFO’s request shall:
    (A) Include the full name of the obligor and any other names known to be used by the obligor;
    (B) Include the social security number, or other taxpayer identification number, of the obligor; and
    (C) Be transmitted to the financial institution in an electronic format, unless the financial institution asks the CFO to submit the request in hard-copy form.
(b) (1) Within 30 days of receipt of a request from the CFO, the financial institution shall, with respect to each obligor whose name the CFO submitted to the financial institution, submit a report, in machine-readable form, to the CFO in compliance with paragraph (3) of this subsection.
  (2) A financial institution submitting a report to the CFO pursuant to this section is prohibited from disclosing to an obligor that his or her name has been received in a request for information or furnished to the CFO.
  (3) (A) Except as provided in subparagraph (B) of this paragraph, the report required pursuant to paragraph (1) of this subsection shall contain, to the extent reflected in the records of the financial institution:
      (i) The full name of the obligor;
      (ii) The address of the obligor;
      (iii) The social security number, or other taxpayer identification number, of the obligor;
      (iv) Any other identifying information needed to ensure positive identification of the obligor; and
      (v) For each account of the obligor, the obligor’s account number and balance.
    (B) For a financial institution that submits reports through the Federal Parent Locator Service under 42 U.S.C. § 666(a)(17), a report that contains the information that meets the specifications required for financial-data-match reports under the Federal Parent Locator Service shall meet the requirements of this subsection.
(c) A financial institution that submits a report in compliance with this section is not liable to any person for:
  (1) Disclosure of any information submitted to the CFO in accordance with this section; or
  (2) Any other action taken in good faith to comply with the requirements of this section.
(d) The Mayor may institute civil proceedings to enforce this section through the Office of Attorney General for the District of Columbia.
(e) For the purposes of this section, the term:
  (1) “Account” means any funds from a demand deposit account, checking account, negotiable order of withdrawal account, savings account, time deposit account, money market mutual fund account, or certificate of deposit account, any funds paid towards the purchase of shares or other interest in a financial institution, and any funds or property held by a financial institution, and does not include an account or portion of an account to which an obligor does not have access due to the pledge of the funds as security for a loan or other obligation, funds on property deposited to an account after the time that the financial institution initially attaches the account, an account or portion of an account to which the financial institution has a present right to exercise a right of setoff, an account or portion of an account that has an account holder of interest named as an owner on the account, or an account or portion of an account to which the obligor does not have an unconditional right of access.
  (2) “Account holder of interest” means any person, other than the obligor, who asserts an ownership interest in an account.
  (3) “CFO” means the Chief Financial Officer of the District of Columbia.
  (4) “Financial institution” means a:
    (A) Depository institution, as defined in the Federal Deposit Insurance Act under 12 U.S.C. § 1813(c);
    (B) Federal credit union or State credit union, as defined in the Federal Credit Union Act under 12 U.S.C. § 1752; or
    (C) Benefit association, insurance company, safe deposit company, money market mutual fund, or similar entity doing business in the state that holds property or maintains accounts reflecting property belonging to others.
  (5) “Obligor” means a person, whose property is subject to a tax lien.
D.C. Code § 47-2853.30 — DC Code / Title 47 / Chapter 28 / § 47-2853.30
§ 47-2853.30. Injunctions; unlawful practices.
Status: in_force

(a) The Attorney General for the District of Columbia may bring an action in the Superior Court of the District of Columbia in the name of the District of Columbia to enjoin the unlawful practice of any occupation or profession or any other action which is grounds for the imposition of a criminal penalty or disciplinary action under this subchapter.
(b) Remedies under this section are in addition to criminal prosecution or any disciplinary action by a board.
(c) In any proceeding under this section, it shall not be necessary to prove that any person is personally injured by the action or actions alleged.
D.C. Code § 47-4663 — DC Code / Title 47 / Chapter 46 / § 47-4663
§ 47-4663. Soccer Stadium tax abatements.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Soccer stadium" means a soccer stadium constructed after October 1, 2014 on a site bounded by Second Street, S.W., T Street, S.W., Half Street, S.W., Potomac Avenue, S.W., and R Street, S.W.
  (2) "Soccer stadium site" means the real property described as Squares 603S, 605, 607, 661, and 661N, and the northwest portion of Lot 24 in Square 665 as described in the letter of intent between the District and Potomac Electric Power Company dated December 27, 2013,  and all public alleys and streets to be closed within these squares.
(b) The real property taxes imposed under Chapter 8 of this title and the possessory interest tax imposed under § 47-1005.01 on that portion of the soccer stadium site on which the soccer stadium is constructed, shall be abated as follows:
  (1) Beginning on June 1, 2016, or the date by which the District acquires title to each portion of the soccer stadium site on which the soccer stadium is constructed, whichever is later, through the fifth lease year —100%;
  (2) For lease years 6 through 10-75%;
  (3) For lease years 11 through 15-50%;
  (4) For lease years 16 through 20-25%;
  (5) Beginning with the 21st lease year and for each lease year thereafter -- zero.
(c) (1) The abatements provided by subsection (b) of this section for any real property tax year may be allocated between half tax years at the discretion of the Office of Tax and Revenue.
  (2) The abatements provided by subsection (b) of this section shall terminate at the end of the half tax year during which the soccer stadium ceases to be used as a stadium by a major league soccer team.
(d) (1) All transfers of real property in the soccer stadium site from the possession date, as that term is defined in  the revised ground lease transmitted pursuant to [§ 10-1603.04(a)] ("ground lease"), through the end of the term of the ground lease shall be exempt from the taxes imposed by § 42-1103 and § 47-903 .
  (2) The exemptions provided under paragraph (1) of this subsection shall expire on the termination of the ground lease.
(e) The abatements and exemptions provided by 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 soccer stadium.
D.C. Code § 47-2887.16 — DC Code / Title 47 / Chapter 28 / § 47-2887.16
§ 47-2887.16. Civil penalty.
Status: in_force

The Mayor may assess a civil penalty against an athlete agent not to exceed $25,000 for a violation of this part .
D.C. Code § 47-317 — DC Code / Title 47 / Chapter 3 / § 47-317
§ 47-317. Transfer of resources to Office.
Status: repealed

Repealed.
D.C. Code § 47-2317 — DC Code / Title 47 / Chapter 23 / § 47-2317
§ 47-2317. Collection; liens.
Status: repealed

Repealed.
D.C. Code § 47-1101 — DC Code / Title 47 / Chapter 11 / § 47-1101
§ 47-1101. Taxes and assessments — Annual statement to owner; installment payments; interest.
Status: repealed

Repealed.
D.C. Code § 47-143 — DC Code / Title 47 / Chapter 1 / § 47-143
§ 47-143. United States Treasury offset program authorized; setoff of federal debts.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established pursuant to § 1-204.24(a)(1) .
  (2) “District of Columbia payment” means a payment by the District of Columbia to a person, including tax refunds, vendor and contractor payments, and expense reimbursements to an employee of the District of Columbia. The term “District of Columbia payment” shall not include salary, wages, or pension payments.
  (3) “Federal official” means a unit or official of the federal government charged with the collection of nontax liabilities payable to the federal government and with the authority to enter into the offset agreement.
  (4) “Offset agreement” means an agreement authorized by this section.
  (5) “Person” means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, assignee, and any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or a combination of the foregoing.
(b) The Mayor may enter into an agreement with the United States Secretary of the Treasury to participate in the Treasury Offset Program. The offset agreement may provide for the collection of any delinquent debt owed to the District of Columbia from federal payments payable to the debtor. The offset agreement may also provide for the United States to submit requests to the District for delinquent nontax debts owed to federal agencies to be offset against District of Columbia payments.
(c) The Mayor may authorize the Chief Financial Officer to reduce a District of Columbia payment by the amount of any federal nontax debt amount requested by the United States to be offset by the District in accordance with the offset agreement.
(d) The offset agreement may provide for the United States or the District to charge a fee for an offset implemented by either party and that the offset fee may be deducted from amounts remitted to the District of Columbia by the federal government. The amount of an offset fee charged by the United States shall be added to the nontax debt amount owed the District by the debtor and shall be considered an additional debt of the debtor, which shall be subject to offset. The amount of an offset fee charged by the District shall be deposited in the General Fund of the District of Columbia.
(e) The offset agreement may provide that a federal official may:
  (1) Certify to the Mayor the existence of a delinquent nontax debt owed by a person to the federal government by providing:
    (A) The full name of the person;
    (B) The social security number or federal tax identification number of the person;
    (C) The amount of the delinquent nontax debt owed by the person to the federal government; and
    (D) Any other information required pursuant to the agreement; and
  (2) Request the Mayor to authorize the Chief Financial Officer to withhold a District of Columbia payment to which the person is otherwise entitled.
(f) After receiving a certified offset request from a federal official, the Mayor may (or shall, if required by the offset agreement):
  (1) Determine if a person for whom the offset request is received is due a District of Columbia payment;
  (2) Authorize the Chief Financial Officer to withhold a District of Columbia payment that is otherwise due to the person for whom an offset request has been received;
  (3) Authorize the Chief Financial Officer to pay to the federal official the lesser of:
    (A) The entire District of Columbia payment, less any offset fee authorized by the offset agreement; or
    (B) The amount certified, less any offset fee authorized by the agreement; and
  (4) Notify the person of the amount withheld.
(g) The Mayor may:
  (1) Certify to a federal official a delinquent debt owed by a person to the District by providing to the federal official:
    (A) The name and address of the person and any other names known to be used by the person;
    (B) The social security number or tax identification number of the person;
    (C) The amount of the delinquent debt due to the District of Columbia by the person;
    (D) A statement that the debt is past due and legally enforceable in the amount certified; and
    (E) Any other information required by the offset agreement; and
  (2) Request that the federal official withhold any federal payment to which the person is otherwise entitled and pay to the District the amount of debt certified.”.