reglab/housing_qa huggingface dataset:
DC Code § 47-1445 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter IV - Licensing of Dealers in Residential Real Property|§ 47-1445. License expiration, fees and renewals; change in location of principal place of business. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 405, 24 DCR 9765; Apr. 30, 1988, D.C. Law 7-104, § 35(c), (d), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1445. 1973 Ed., § 47-3320.
DC Code § 47-1446 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter IV - Licensing of Dealers in Residential Real Property|§ 47-1446. Maintenance of place of business; nonresidents. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 406, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(3), 30 DCR 390; enacted, Apr. 9, 1997, D.C. Law 11-254,§ 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(c), 45 DCR 745; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1446. 1973 Ed., § 47-3321.
DC Code § 47-1447 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter IV - Licensing of Dealers in Residential Real Property|§ 47-1447. Grounds for suspension or revocation of license. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 407, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(4), 30 DCR 390; Apr. 30, 1988, D.C. Law 7-104, § 35(e), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1447. 1973 Ed., § 47-3322.
DC Code § 47-1448 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter IV - Licensing of Dealers in Residential Real Property|§ 47-1448. Rescission of contracts or agreements; suspension or revocation procedures. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 408, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(5), 30 DCR 390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1448. 1973 Ed., § 47-3323.
DC Code § 47-1449 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter IV - Licensing of Dealers in Residential Real Property|§ 47-1449. Mayor to report certain violations to Commission. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 409, 24 DCR 9765; Apr. 30, 1988, D.C. Law 7-104, § 35(f), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261,§ 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1449. 1973 Ed., § 47-3324.
DC Code § 47-1450 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter IV - Licensing of Dealers in Residential Real Property|§ 47-1450. Annual report by Commission. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 410, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1450. 1973 Ed., § 47-3325.
DC Code § 47-1451 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter IV - Licensing of Dealers in Residential Real Property|§ 47-1451. Regulations and violations thereof. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 411, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(6), 30 DCR 390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1451. 1973 Ed., § 47-3326.
DC Code § 47-1461 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter V - Miscellaneous Provisions|§ 47-1461. Annual report of costs and revenues. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 501, 24 DCR 9765; Apr. 30, 1988, D.C. Law 7-104, § 35(g), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261,§ 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1461. 1973 Ed., § 47-3327.
DC Code § 47-1462 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter V - Miscellaneous Provisions|§ 47-1462. Regulations. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 502, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1462. 1973 Ed., § 47-3328.
DC Code § 47-1471 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 14 - Taxation of Recordation and Transfers of Real Property|Subchapter VI - Severability; Effect of Repeal or Amendment of Other Provisions|§ 47-1471. In general. [Repealed]

Repealed.  (July 13, 1978, D.C. Law 2-91, § 601, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1471. 1973 Ed., § 47-3329.
DC Code § 47-1501 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1501. Assessment — Board of Assistant Assessors. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)  Prior Codifications 1981 Ed., § 47-1501. Cross References National Capital Region Transportation, revenues allocated to the Metrorail/Metrobus Account, see § 9-1111.15.
DC Code § 47-1502 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1502. Assessment — Full and true value to be listed. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)  Prior Codifications 1981 Ed., § 47-1502.
DC Code § 47-1503 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1503. Assessment — Forms for listing of property subject to tax. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)  Prior Codifications 1981 Ed., § 47-1503.
DC Code § 47-1504 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1504. Warehouse property. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 21, 34 DCR 850.)  Prior Codifications 1981 Ed., § 47-1504.
DC Code § 47-1505 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1505. “Resident” defined. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)  Prior Codifications 1981 Ed., §§ 47-1505, 47-1506.
DC Code § 47-1506 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1506. Returns and values to be made at certain dates. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)  Prior Codifications 1981 Ed., §§ 47-1505, 47-1506.
DC Code § 47-1507 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1507. Applicable rates. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)  Prior Codifications 1981 Ed., § 47-1507.
DC Code § 47-1509 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1509. Penalties. [Repealed]

Repealed.  (July 3, 1926, 44 Stat. 833, ch. 759, § 5; Feb. 18, 1929, 45 Stat. 1227, ch. 259, § 5; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; May 18, 1954, 68 Stat. 112, ch. 218, § 606; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(48); June 15, 1976, D.C. Law 1-70, title III, § 301, 23 DCR 537; Apr. 19, 1977, D.C. Law 1-124, title III, § 301(a), 23 DCR 8749; Apr. 18, 1978, D.C. Law 2-73, § 2, 24 DCR 7066; Feb. 28, 1987, D.C. Law 6-212, § 25(c), 34 DCR 850; June 24, 1988, D.C. Law 7-129, § 2, 35 DCR 4102; Sept. 21, 1988, D.C. Law 7-143, § 2, 35 DCR 5403; Feb. 5, 1994, D.C. Law 10-68, § 43(b), 40 DCR 6311; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(p)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1509. 1973 Ed., § 47-1209. 1981 Ed., §§ 47-1510, 47-1511. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-1510 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1510. Dealers in general merchandise and common carriers by vessels, ships, or boats. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)  Prior Codifications 1981 Ed., §§ 47-1510, 47-1511.
DC Code § 47-1511 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter I - General Provisions|§ 47-1511. Staff of Personal Tax Appraisers; appointment and duties of personnel. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)  Prior Codifications 1981 Ed., §§ 47-1510, 47-1511.
DC Code § 47-1521 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1521. Definitions

For the purposes of this subchapter, the term: (1) "Computer software" means a set of statements or instructions that when incorporated in a machine-usable medium is capable of causing a machine or device having information processing capabilities to indicate, perform, or achieve a particular function, task, or result. (1A) “District” means the District of Columbia. (2) “Mayor” means the Mayor of the District of Columbia. (3) “Person” means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or foreign), estate, receiver, trustee, assignee, referee, and a fiduciary or other representative, whether or not appointed by a court, and any combination of individuals acting as a unit. (4) “Tangible personal property” means tangible goods and chattels, including computer software, used or held for use in any business, activity, or occupation whether or not operated for profit. (5) “Tax year” means the 12-month period beginning July 1st and ending the next June 30th. (6) “Trade or business” means engaging in, carrying on, and winding up the affairs of a trade, business, profession, vocation, calling, or commercial activity whether or not operated for profit, and includes performing the duties of a public office, the leasing or renting of real or personal property, whether or not the property is leased or rented directly or through an agent and whether or not services are performed in connection with the property, and any other activity carried on or engaged in for livelihood or profit. (7) “Use in a trade or business” means use of property in commencing, conducting, continuing, or liquidating a trade or business.  (Feb. 28, 1987, D.C. Law 6-212, § 2, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 3, 2020, D.C. Law 23-149, § 7002(b), 67 DCR 10493.)  Prior Codifications 1981 Ed., § 47-1521. Section References This section is referenced in § 47-1508 and § 47-2501.01. Applicability Section 7003 of D.C. Law 23-149 provided that the changes made to this section by D.C. Law 23-149 shall apply as of July 1, 2021.
DC Code § 47-1522 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1522. Levy of annual tax on personal property

(a) Each year the district shall levy a tax against every person on the tangible personal property owned or held in trust in that person’s trade or business in the District. The rate of tax shall be $3.40 for each $100 of value of the taxable personal property, in excess of $225,000 in value. (b) Construction equipment, vehicles, trailers, tools, and any other tangible personal property brought into the District on a temporary basis and used in a trade or business shall be taxed for the period that the property was physically located in the District. (c) Persons owning leased personal property having a taxable situs in the District shall be subject to the tax and to the filing requirement of § 47-1524(b). (d) Real property improvements that do not become an integral part of the realty shall be subject to the personal property tax imposed by subsection (a) of this section. (e) Persons owning or holding in trust any tangible personal property located or having a taxable situs in the District on July 1st of the tax year that is used or available for use in a trade or business, whether or not operated for profit, shall file a return according to § 47-1524(b).  (Feb. 28, 1987, D.C. Law 6-212, § 3, 34 DCR 850; Sept. 10, 1992, D.C. Law 9-145, § 106, 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(d), 46 DCR 6373; Mar. 20, 2008, D.C. Law 17-123, § 3(b), 55 DCR 1513.)  Prior Codifications 1981 Ed., § 47-1522. Effect of Amendments D.C. Law 17-123, in subsec. (a), substituted “$225,000” for “$50,000”. D.C. Law 13-38 in subsec. (a) inserted the phrase “, in excess of $50,000 in value” immediately following the phrase “The rate of tax shall be $3.40 for each $100 of value of the taxable personal property”.
DC Code § 47-1524 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1524. Form of tax return; filing; extensions

(a) The form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system. (b) The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. The total amount of tax required to be shown on the return is due at the time the return is required to be filed. (c) The Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. Any request for an extension of time for filing a return shall be in writing, made before August 1st of the tax year, and accompanied by payment of the tax. (d) The extension permitted under subsection (c) of this section shall not be granted for more than 3 months after July 31st of the tax year.  (Feb. 28, 1987, D.C. Law 6-212, § 5, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1524. Section References This section is referenced in § 47-1522.
DC Code § 47-1525 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1525. Filing returns; notice to party; records; examination. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 6, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(q)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1525. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-1526 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1526. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 7, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(q)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1526. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-1527 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1527. Failure to file or fraudulent return; collection and enforcement

(a) If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources. (b) A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.  (Feb. 28, 1987, D.C. Law 6-212, § 8, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1527.
DC Code § 47-1528 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1528. Deficiency; request for hearing

Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.  (Feb. 28, 1987, D.C. Law 6-212, § 9, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(a), 51 DCR 9126; Mar. 2, 2007, D.C. Law 16-191, § 48(j), 53 DCR 6794.)  Prior Codifications 1981 Ed., § 47-1528. Effect of Amendments D.C. Law 15-217 rewrote the section. D.C. Law 16-191 repealed section 79 of D.C. Law 15-354 which had amended this section. Emergency Legislation For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976). For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
DC Code § 47-1529 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1529. Acceleration of due date; distraint of taxpayer’s property. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 10, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(r)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1529. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1530 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1530. Personal debt liability; priority; collection; “person” defined. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 11, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(r)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1530. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1531 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1531. Failure to file; fraudulent return; penalties and interest. [Repealed]

Repealed.  (Feb 28, 1987, D.C. Law 6-212, § 12, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(s)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1531. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-1532 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 15 - Taxation of Personal Property|Subchapter II - Procedure|§ 47-1532. Overpayment; credit or refund; time for filing; interest. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 13, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(s)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1532. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”