reglab/housing_qa huggingface dataset:
DC Code § 47-2206 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2206. Exemptions

The tax imposed by this chapter shall not apply to the following: (1) Sales upon which taxes are properly collected under Chapter 20 of this title; (2) Sales exempt from the taxes imposed under Chapter 20 of this title; (3) Sales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States; (4) Sales of material or equipment used in the construction, and materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District; and (5) Any sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)].  (May 27, 1949, 63 Stat. 127, ch. 146, title II, § 216; July 24, 1982, D.C. Law 4-131, § 220, 29 DCR 2418; Oct. 1, 1987, D.C. Law 7-25, § 5, 34 DCR 5068; Apr. 30, 1988, D.C. Law 7-104, § 9, 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 23, 2000, D.C. Law 13-118, § 2(b), 47 DCR 2002; June 25, 2002, D.C. Law 14-157, § 2(c), 49 DCR 4279; July 11, 2017, D.C. Law 22-5, § 3(d), 64 DCR 4943.)  Prior Codifications 1981 Ed., § 47-2206. 1973 Ed., § 47-2706. Section References This section is referenced in § 47-3802. Effect of Amendments D.C. Law 13-118 added par. (4). D.C. Law 14-157 rewrote par. (4). Emergency Legislation  For temporary (90 days) amendment of this section, see § 3(d) of Electric Company Infrastructure Improvement Financing Emergency Amendment Act of 2017 (D.C. Act 22-56, May 17, 2017, 64 DCR 4909).  Delegation of Authority Delegation of authority pursuant to D.C. Law 7-25, the “Gross Receipts Tax Amendment Act of 1987”, see Mayor’s Order 94-120, May 16, 1994 ( 41 DCR 3240).
DC Code § 47-2207 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2207. Collection of tax. [Repealed]

Repealed.  (May 27, 1949, 63 Stat. 127, ch. 146, title II, § 217; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ll)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-2207. 1973 Ed., § 47-2707. 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 § 47-2208 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2208. Surety bonds

Every vendor or retailer not engaging in business in the District who has been expressly authorized to pay the tax imposed by this chapter and collect reimbursement therefor, and every vendor engaging in business in the District, may, in the discretion of the Council of the District of Columbia, be required to file with the Mayor a bond not exceeding the amount of $10,000 with such sureties as the Council of the District of Columbia deems necessary, and for such duration not exceeding 5 years as the Council of the District of Columbia deems necessary, conditioned upon the payment of the tax due from any vendor or retailer for any period covered by any return required to be filed under this chapter.  (May 27, 1949, 63 Stat. 127, ch. 146, title II, § 218; July 24, 1982, D.C. Law 4-131, § 221, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2208. 1973 Ed., § 47-2708.
DC Code § 47-2209 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2209. Assumption or refund of tax by vendor unlawful

The provisions of § 47-2014 are hereby incorporated in and made applicable to this chapter.  (May 27, 1949, 63 Stat. 127, ch. 146, title II, § 219; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2209. 1973 Ed., § 47-2709.
DC Code § 47-2210 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2210. Returns and payment of tax

The provisions of §§ 47-2015, 47-2016, 47-2017, and 47-2018 are hereby incorporated in and made applicable to this chapter. Every vendor, and every vendor or retailer not engaging in business in the District who is expressly authorized to pay the tax, shall file returns and pay the tax in accordance with the provisions of such sections applicable to the filing of returns and the payment of the tax and as shall be prescribed by regulation.  (May 27, 1949, 63 Stat. 127, ch. 146, title II, § 220; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2210. 1973 Ed., § 47-2710.
DC Code § 47-2211 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2211. Monthly returns; content and form; payment of tax

(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.  (May 27, 1949, 63 Stat. 127, ch. 146, title II, § 221; July 24, 1982, D.C. Law 4-131, § 222, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 20, 2012, D.C. Law 19-168, § 7042, 59 DCR 8025.)  Prior Codifications 1981 Ed., § 47-2211. 1973 Ed., § 47-2711. Effect of Amendments The 2012 amendment by D.C. Law 19-168 added (g).
DC Code § 47-2212 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2212. Certificate of registration

The provisions of § 47-2026 are hereby incorporated in and made applicable to this chapter; provided, that vendors and persons who have been issued certificates of registration under Chapter 20 of this title shall not be required to have such certificates under this chapter.  (May 27, 1949, 63 Stat. 128, ch. 146, title II, § 222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2212. 1973 Ed., § 47-2712.
DC Code § 47-2213 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2213. Incorporation and application of certain provisions of Chapter 20

The provisions of §§ 47-2019 to 47-2021, 47-2023, 47-2024, and 47-2027 are hereby incorporated in and made applicable to this chapter.  (May 27, 1949, 63 Stat. 128, ch. 146, title II, § 223; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(mm)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-2213. 1973 Ed., § 47-2713. Effect of Amendments D.C. Law 13-305 rewrote the section. 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 § 47-2214 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 22 - Compensating-Use Tax|§ 47-2214. Application of chapter

The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.  (Sept. 13, 1980, D.C. Law 3-92, § 203, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2214.
DC Code § 47-2407 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2407. Redemption of stamps

(a) The Mayor may, upon receipt of satisfactory evidence of the facts, redeem any stamps, issued under this chapter, which have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use. Such redemption may be made either by allowing the owner of such stamps a credit on the purchase of new stamps equal to the amount paid for the spoiled, destroyed, or useless stamps or by refunding such amount; provided, that no refund shall be made in those cases where the owner can be made whole by allowing a credit on the purchase of new stamps. No refund or allowance shall be made under this section unless the owner of such stamps has filed a written claim, under oath, for such refund or allowance with the Mayor within 6 months after the stamps were spoiled, destroyed, or rendered useless or unfit for the purposes intended, or, in the case of the stamps for which the owner has no use, within 6 months after the purchase of such stamps. (b) No refund or allowance shall be made until: (1) The stamps so spoiled, destroyed, or rendered useless or unfit, or for which the owner has no use have been returned to the Mayor, or satisfactory proof has been made to the Mayor showing which such stamps cannot be returned; and (2) If required by the Mayor, the person making the claim for such refund or allowance has satisfactorily traced the history of the stamps from their issuance to the filing of his claim. (c) Notwithstanding the time limitations specified in subsection (a) of this section for the redemption of stamps, a claim for the redemption of unused stamps which are owned by licensed retailers or vending machine operators on the effective date of this chapter, other than stamps which were spoiled, destroyed, or rendered useless or unfit prior to the effective date of this chapter, shall be filed within 6 months after the effective date of this chapter. Stamps owned by licensed retailers and vending machine operators which were spoiled, destroyed, or rendered useless or unfit prior to the effective date of this chapter shall be subject to the time limitation for the redemption of such stamps specified in subsection (a) of this section. If the Mayor authorizes the continued affixation of stamps after the effective date of this chapter, which stamps were purchased by licensed retailers and vending machine operators prior to the effective date of this chapter, a claim for the redemption of such stamps shall be filed within the time prescribed by the Mayor.  (May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 608; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2407. 1973 Ed., § 47-2807.
DC Code § 47-2410 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2410. Deficiency in tax

(a) The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312. (b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.  (May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 611; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, 581, Pub. L. 91-358, title I, §§ 155(a), 161(d)(1); Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Oct. 5, 1985, D.C. Law 6-42, § 443, 32 DCR 4450; Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(e), 51 DCR 9126.)  Prior Codifications 1981 Ed., § 47-2410. 1973 Ed., § 47-2810. Section References This section is referenced in § 47-2413. Effect of Amendments D.C. Law 15-217 rewrote subsecs. (a) and (b). Emergency Legislation For temporary (90 day) amendment of section, see § 3(e) 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(e) 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 § 47-2411 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2411. Redemption of cigarette or alcoholic beverage tax stamps

(a) Where any cigarette or alcoholic beverage tax stamps issued under District of Columbia tax laws have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, the amount paid for such stamps may be refunded within the limit of appropriations therefor, or allowed as a credit on the purchase of new stamps. No such refund or allowance shall be made unless the owner of such stamps shall file a written claim therefor with the Mayor of the District of Columbia or his designated agent within the time prescribed in this section and unless the Mayor or his designated agent upon receipt of satisfactory evidence of the facts, and subject to regulations prescribed by the Council of the District of Columbia, certifies that such refund or allowance is just and equitable. (b) No refund or allowance shall be made in any case (1) until the stamps so spoiled or rendered useless shall have been returned to the Mayor or his designated agent, (2) until satisfactory proof has been made to the Mayor or his designated agent showing the reason why the same cannot be returned, or (3) if so required by the Mayor or his designated agent, unless the person presenting the same can satisfactorily trace the history of said stamps from their issuance to the filing of his claim as aforesaid; provided, that no refund shall be made in those cases where the owner may be made whole by allowing him a credit on the purchase of new stamps, and provided further, that no claim for a refund, or allowance for such stamps, shall be allowed unless presented within 6 months after the stamps have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or, in the case of stamps for which the owner may have no use, within 6 months from the date of purchase thereof, except that as to stamps which have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, prior to June 3, 1954, a claim for a refund or allowance for credit may be filed within 6 months after June 3, 1954.  (June 3, 1954, 68 Stat. 169, ch. 252, §§ 1, 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2411. 1973 Ed., § 47-2811. Cross References Alcoholic beverages, taxes erroneously or illegally collected, refunds, see § 25-909.
DC Code § 47-2411.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2411.01. Penalty; interest. [Repealed]

Repealed.  (May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 612; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Feb. 28, 1987, D.C. Law 6-209, § 406, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ss)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-2411.1. Effective Dates Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. 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 § 47-2412 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2412. Refunds

Where any tax, penalty, or interest has been erroneously or illegally collected by the Mayor, the tax, penalty, or interest shall be refunded if an application for such refund, under oath, is filed with the Office of Administrative Hearings within 1 year after the date of the payment of such tax. An application for a refund may be filed only by the person upon whom such tax, penalty, or interest was imposed and who has actually paid the tax, penalty, or interest. An application for a refund shall be deemed a request for revision or abatement of an assessment. Upon filing of a valid application for refund, the Office of Administrative Hearings shall either (1) grant the application, or (2) grant the applicant a hearing. After such hearing, the Office of Administrative Hearings shall make findings, grant or deny the application for a refund in accordance with such findings, and notify the applicant of the findings and decision of the Office of Administrative Hearings by regular mail. This section does not authorize the filing of a request for a hearing with respect to any tax, penalty, or interest that was, or could have been, at issue in any prior proceeding that was conducted by the Superior Court of the District of Columbia or the Office of Administrative Hearings.  (May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 613; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(f), 51 DCR 9126.)  Prior Codifications 1981 Ed., § 47-2412. Effect of Amendments D.C. Law 15-217 rewrote the section which had read as follows: “Where any tax, penalty, or interest has been erroneously or illegally collected by the Mayor, the tax, penalty, or interest shall be refunded if an application for such refund, under oath, is filed with the Mayor within 1 year after the date of the payment of such tax. An application for a refund may be filed only by the person upon whom such tax, penalty, or interest was imposed and who has actually paid the tax, penalty, or interest. An application for a refund shall be deemed a request for revision or abatement of an assessment. Upon filing of a valid application for refund, the Mayor shall either (1) grant the application, or (2) grant the applicant a hearing. After such hearing, the Mayor shall make findings, grant or deny the application for a refund in accordance with such findings, and notify the applicant of the findings and decision of the Mayor by regular mail.” Emergency Legislation For temporary (90 day) amendment of section, see § 3(f) 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(f) 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 § 47-2413 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2413. Appeals

Except as provided in § 47-4312, any person, (1) aggrieved by a final determination of tax, or (2) aggrieved by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2410), may, within 6 months from the date of the final determination or from the date of denial of the claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.  (May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 614; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(g), 51 DCR 9126.)  Prior Codifications 1981 Ed., § 47-2413. Effect of Amendments D.C. Law 15-217 substituted “Except as provided in § 47-4312, any” for “Any”. Emergency Legislation For temporary (90 day) amendment of section, see § 3(g) 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(g) 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 § 47-2414 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2414. Penalties. [Repealed]

Repealed.  (May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 615; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(tt)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-2414. 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.”