reglab/housing_qa huggingface dataset:
DC Code § 47-4108.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4108.01. Special agents for the Office of Tax and Revenue

An employee of the Office of Tax and Revenue who, as part of his or her official duties, conducts investigations of alleged misdemeanor and felony violations, shall possess the following authority while engaged in the performance of his or her official duties: (1) To carry a firearm inside or outside of the District of Columbia in conformance with state and local laws; provided, that the employee has completed a course of training in the safe handling of firearms and the use of deadly force and is qualified to use a firearm according to the standards applicable to officers of the Metropolitan Police Department. The employee shall not carry a firearm in the course of official duties unless it is authorized in writing by the Deputy Chief Financial Officer for the Office of Tax and Revenue. The Deputy Chief Financial Officer, in consultation with the Metropolitan Police Department, shall issue written guidelines pertaining to the authority to carry firearms, the appropriate use of firearms, firearms issuance and security, and the use of force; (2) To make an arrest without a warrant if the employee has probable cause to believe that a felony violation of a federal or District of Columbia statute is being committed in his or her presence; provided, that the arrest shall be made while the employee is engaged in the performance of his or her official duties within the District of Columbia or, subject to state and local laws, outside of the District of Columbia; and (3) To serve as an affiant for, to apply to an appropriate judicial officer for, or execute, a search warrant under the authority of the District of Columbia or the United States for the search of premises or the seizure of evidence upon the probable cause.  (June 9, 2001, D.C. Law 13-305, § 402(c), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(z), 49 DCR 8140.)  Effect of Amendments D.C. Law 14-213, in the section heading, substituted “§ 47-4108.01. Special agents for the Office of Tax and Revenue.” for “§ 47-4108a. Special agents for the Office of Tax and Revenue.”
DC Code § 47-4109 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4109. Construction

(a) For purposes of this chapter, the term “person” includes an officer or employee of a corporation or a member or employee of a partnership or association, who as an officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs. (b) The provisions of this chapter may be construed, to the extent applicable, with reference to analogous provisions contained in sections 7201, 7202, 7203, 7204, 7205, 7206, 7212, and 7215 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).  (Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)
DC Code § 47-4110 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4110. Mayor’s regulatory authority

The Mayor may promulgate regulations as may be necessary to carry out the purposes of this chapter.  (Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)  Emergency Legislation For temporary (90 day) amendment of section, see § 12(eee) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) amendment of section, see § 12(fff) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) amendment of section, see § 12(fff) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Temporary Legislation For temporary (225 day) amendment of section, see § 12(fff) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). For temporary (225 day) amendment of section, see § 12(fff) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
DC Code § 47-4502 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 45 - College Savings Program|§ 47-4502. Program established

There is established the District of Columbia College Savings Program, which authorizes the creation of college savings accounts to enable residents of the District of Columbia to benefit from the tax incentives provided for qualified tuition programs under the Internal Revenue Code. The Program shall be established as a trust and designated as the District of Columbia College Savings Program Trust. The District of Columbia College Savings Program Trust shall constitute an instrumentality of the District of Columbia. The Chief Financial Officer, or his or her designee, upon lawful delegation, shall serve as the Trustee of the District of Columbia College Savings Program Trust. The Trust shall continue in existence as long as it holds any deposits, payments, contributions, or other funds or has any obligations and until its existence is terminated by law. The Trust shall receive and hold all payments, deposits, and contributions intended for the Trust, gifts, bequests, endowments, federal and local grants, and any other funds from any public or private source, and all earnings thereon, until disbursed in accordance with this chapter. All amounts or funds deposited and held in the Trust shall constitute assets of the Trust and shall not be commingled with or revert to the general, special, emergency, or temporary funds of the District of Columbia at the end of any fiscal year or at any other time.  (Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457; June 5, 2003, D.C. Law 14-307, § 2402(c), 49 DCR 11664.)  Section References This section is referenced in § 47-4501. Effect of Amendments D.C. Law 14-307 rewrote the section which had read as follows: “There is established the District of Columbia College Savings Program, which authorizes the creation of college savings accounts to enable residents of the District of Columbia to benefit from the tax incentives provided for qualified state tuition programs under the Internal Revenue Code.” Emergency Legislation For temporary (90 day) amendment of section, see § 2402(c) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700). For temporary (90 day) amendment of section, see § 2402(c) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151). For temporary (90 day) amendment of section, see § 2402(c) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
DC Code § 47-4504 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 45 - College Savings Program|§ 47-4504. District of Columbia College Savings Program Advisory Board. [Repealed]

[Repealed].  (Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457; June 5, 2003, D.C. Law 14-307, § 2402(e), 49 DCR 11664; May 2, 2015, D.C. Law 20-271, § 267(b), 62 DCR 1884.)  Effect of Amendments D.C. Law 14-307, in subsec. (a), added the last sentence. D.C. Law 20-271 repealed this section. Emergency Legislation For temporary (90 day) amendment of section, see § 2402(e) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700). For temporary (90 day) amendment of section, see § 2402(e) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151). For temporary (90 day) amendment of section, see § 2402(e) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499). For temporary (90 days) repeal of this section, see § 267(b) of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Emergency Amendment Act of 2014 (D.C. Act 20-481, Nov. 18, 2014, 61 DCR 12133, 20 STAT 4405). For temporary (90 days) repeal of this section, see § 267(b) of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-7, Feb. 26, 2015, 62 DCR 2646, 21 STAT 807).
DC Code § 47-4507 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 45 - College Savings Program|§ 47-4507. Program limitations

(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.  (Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457.)
DC Code § 47-4508 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 45 - College Savings Program|§ 47-4508. Residency requirement. [Repealed]

Repealed.  (Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457; June 5, 2003, D.C. Law 14-307, § 2402(h), 49 DCR 11664.)  Emergency Legislation For temporary (90 day) repeal of section, see § 2402(h) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700). For temporary (90 day) repeal of section, see § 2(e) of College Savings Program Emergency Act of 2002 (D.C. Act 14-374, May 20, 2002, 49 DCR 5114). For temporary (90 day) repeal of section, see § 2402(h) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151). For temporary (90 day) repeal of section, see § 2402(h) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499). Temporary Legislation For temporary (225 day) repeal of section, see § 2(e) of College Savings Program Temporary Act of 2002 (D.C. Law 14-186, October 1, 2002, law notification 49 DCR 9244).
DC Code § 47-4510 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 45 - College Savings Program|§ 47-4510. Seizure of accounts prohibited

A person may not attach, execute, garnish, or otherwise seize a current or future benefit under a higher education tuition savings account or an asset of the Program.  (Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457.)
DC Code § 47-4511 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 45 - College Savings Program|§ 47-4511. Payroll deductions

The District of Columbia and its agencies may agree, by contract or otherwise, to remit payments on behalf of an employee to an account through payroll deductions.  (Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457.)
DC Code § 47-4512 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 45 - College Savings Program|§ 47-4512. Audit of Program

(a) The Mayor shall audit the Program annually. (b)(1) By May 31st of each year, the Chief Financial Officer shall submit to the Council a report for the preceding fiscal year, which shall include: (A) The Mayor’s audit report for the year; (B) A financial accounting of the Program, including: (i) The operating and administrative budget for the Program, which shall include a complete list of revenue sources and expenditures detailing the line-item expenditures; (ii) The number of accounts entered into during the previous fiscal year; (iii) Efforts by the Chief Financial Officer in marketing the Program; and (iv) Any recommendations of the Chief Financial Officer concerning the operation of the Program. (2) The Chief Financial Officer shall make available to each account owner a copy of a summary of the report and the option to purchase the full report at a nominal charge.  (Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457; June 5, 2003, D.C. Law 14-307, § 2402(j), 49 DCR 11664; May 2, 2015, D.C. Law 20-271, § 267(c), 62 DCR 1884; Oct. 8, 2016, D.C. Law 21-160, § 7062, 63 DCR 10775.)  Effect of Amendments D.C. Law 14-307, in subsec. (b)(1), inserted “and the Advisory Board” after “Council”. The 2015 amendment by D.C. Law 20-271 deleted “and the Advisory Board” following “to the Council” in (b)(1). Emergency Legislation For temporary (90 day) amendment of section, see § 2402(j) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700). For temporary (90 day) amendment of section, see § 2402(j) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151). For temporary (90 day) amendment of section, see § 2402(j) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499). For temporary (90 days) amendment of this section, see § 267(c) of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Emergency Amendment Act of 2014 (D.C. Act 20-481, Nov. 18, 2014, 61 DCR 12133, 20 STAT 4405). For temporary (90 days) amendment of this section, see § 267(c) of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-7, Feb. 26, 2015, 62 DCR 2646, 21 STAT 807).
DC Code § 47-4601 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4601. Lincoln Square Theater sales and use tax exemption

Beginning June 1, 2003, and ending May 31, 2008, sales of tangible personal property, not to exceed the aggregate amount of $800,000, to be incorporated into or consumed in the renovation of the Lincoln Square Theater shall be exempt from taxation under Chapter 20 and Chapter 22 of this title. For the purposes of this section, the term “Lincoln Square Theater” means an 8-screen motion picture theater consisting of approximately 1,100 seats and comprising approximately 40,000 square feet, located in square 374, lot 22, in the District of Columbia and owned and operated by Silver Cinemas Acquisition Company.  (Apr. 5, 2005, D.C. Law 15-269, § 2(b), 52 DCR 475; Mar. 2, 2007, D.C. Law 16-191, § 83, 53 DCR 6794.)  Effect of Amendments D.C. Law 16-191 substituted “of this title” for “of this title” following “Chapter 22”. Emergency Legislation For temporary (90 day) addition, see § 2 of Lincoln Square Theater Sales and Use Tax Exemption Emergency Act of 2003 (D.C. Act 15-95, June 20, 2003, 50 DCR 5467). For temporary (90 day) addition, see § 2(b) of Lincoln Square Theater Sales and use Tax Exemption Congressional Review Emergency Act of 2003 (D.C. Act 15-147, September 22, 2003, 50 DCR 8353). For temporary (90 day) addition, see § 2 of Atlanta Coast Conference Tournament Ticket Tax Clarification Emergency Act of 2005 (D.C. Act 16-52, March 17, 2005, 52 DCR 3168). For temporary (90 day) amendment of section, see § 15 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340). Temporary Legislation For temporary (225 day) addition of section, see 2(b) of Lincoln Square Theater Sales and Use Tax Exemption Temporary Act of 2003 (D.C. Law 15-37, October 28, 2003, law notification 50 DCR 9490).
DC Code § 47-4604 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4604. Lot 878, square 456 personal property tax and sales tax exemption

(a) The personal property of any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 15 of this title to the same extent as if the personal property was owned by the legitimate theater company. (b) Sales to any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 20 of this title to the same extent as if the sale was made to the legitimate theater company.  (Apr. 12, 2005, D.C. Law 15-333, § 2(b), 52 DCR 2010; Mar. 2, 2007, D.C. Law 16-191, § 87, 53 DCR 6794.)  Effect of Amendments D.C. Law 16-191, in subsec. (a), substituted “of this title” for “[of this title]” following “Chapter 15”; and, in subsec. (b), substituted “of this title” for “[of this title]” following “Chapter 20”. Emergency Legislation For temporary (90 day) ticket tax exemption, see § 2 of Atlanta Coast Conference Tournament Ticket Tax Clarification Emergency Act of 2005 (D.C. Act 16-52, March 17, 2005, 52 DCR 3168). For temporary (90 day) amendment of section, see § 18 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
DC Code § 47-4609 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4609. New Convention Center Hotel project-deed and recordation tax exemption

(a) For the purposes of this section, the term: (1) “New Convention Center Hotel TIF Area” means the real property located in Lots 18, 21, 22, 24, 801 through 806, 830 through 839, 843, and 845, Square 370, bounded by 9th Street, N.W., 10th Street, N.W., L Street, N.W., and Massachusetts Avenue, N.W. (2) “Project” means the financing, refinancing, or reimbursing of costs incurred for the acquisition, construction, installing, and equipping of a hotel having approximately 1,100 rooms and suites, meeting and ballroom space, and other ancillary facilities customarily found in convention center hotels. (b) All transfers of real property in the New Convention Center Hotel TIF Area pursuant to the project and through the date that is 6 months after the effective date of the lease authorized under [part C of subchapter I of Chapter 12 of Title 10] and any transfer by the District of Lot 45 in Square 374 in connection with the project shall be exempt from the taxes imposed by §§ 42-1103 and 47-903.  (Sept. 19, 2006, D.C. Law 16-163, § 115(b), 53 DCR 5430; Mar. 14, 2007, D.C. Law 16-294, § 14, 54 DCR 1086; Apr. 15, 2008, D.C. Law 17-144, § 4, 55 DCR 2527; Mar. 21, 2009, D.C. Law 17-339, § 3, 56 DCR 947.)  Effect of Amendments D.C. Law 16-294 made a technical correction that resulted in no change in text. D.C. Law 17-144 rewrote the section. Emergency Legislation For temporary (90 day) addition, see § 115(b) of New Convention Center Hotel Omnibus Financing and Development Emergency Act of 2006 (D.C. Act 16-404, June 26, 2006, 53 DCR 5404). For temporary (90 day) amendment, see § 3 of New Convention Center Hotel Technical Amendments Emergency Amendment Act of 2008 (D.C. Act 17-412, June 18, 2008, 55 DCR 7026). For temporary (90 day) amendment of section, see § 3 of New Convention Center Hotel Combined Technical Amendments Emergency Amendment Act of 2008 (D.C. Act 17-604, December 16, 2008, 56 DCR 17). For temporary (90 day) amendment of section, see § 3 of New Convention Center Hotel Technical Amendments Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-28, March 16, 2009, 56 DCR 2319). Temporary Legislation Section 3 of D.C. Law 17-228, in subsec. (b), inserted “shall be exempt from the taxes imposed by §§ 42-1103 and 47-903” at the end of the subsection. Section 5(b) of D.C. Law 17-228 provided that the act shall expire after 225 days of its having taken effect.
DC Code § 47-4614 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4614. East of the river hospital tax exemptions

(a) The transfer of Lots 3 and 4, Square 5919, transferred to Specialty Hospitals of Washington-GSE Holdings, LLC, or certain of its subsidiary entities, shall be exempt from the tax imposed by § 42-1103 and § 47-903. (b) The real property, including land and improvements, designated for tax purposes as Lots 3 and 4, Square 5919, shall be exempt from the tax imposed by Chapter 8 of this title; provided, that the exemption shall commence on the date that Specialty Hospitals of America, LLC, or certain of its subsidiary entities, acquires the property and terminates on the earlier to occur of: (1) The date that the Mayor certifies to the District of Columbia Treasurer that Specialty Hospitals of America, LLC, or certain of its subsidiaries, or any party that subsequently acquires the property or any part thereof by purchase, lease, or exchange, fails to comply with the terms of an agreement between Specialty Hospital of America, LLC, or certain of its subsidiaries, and Greater Southeast Investment, L.P., to pay an amount equal to the real property taxes that the owner of the property would be obligated to pay on the property, or any part thereof, in the absence of this section; or (2) The date that the Mayor certifies to the District of Columbia Treasurer that the acquisition loan in the maximum principal amount of $29 million by Greater Southeast Investment, L.P., to Capitol Medical Center, LLC, and CMC Realty, LLC, has been paid in full.  (July 18, 2008, D.C. Law 17-186, § 3(b), 55 DCR 6113.)