reglab/housing_qa huggingface dataset:
DC Code § 47-4407 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter I - General Provisions|§ 47-4407. Amnesty for tax periods ending prior to December 31, 2009

(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.  (Mar. 3, 2010, D.C. Law 18-111, § 7111(b), 57 DCR 181.)  Emergency Legislation For temporary (90 day) addition, see § 7051(b) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374). For temporary (90 day) addition, see § 7111(b) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234). For temporary (90 day) addition, see § 7111(b) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). Short Title Short title: Section 7110 of D.C. Law 18-111 provided that subtitle I of title VII of the act may be cited as the “Tax Compliance Act of 2009”.
DC Code § 47-4421 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter II - Liens|§ 47-4421. Lien for taxes

(a) If a person liable to pay a tax neglects or refuses to pay the tax after demand, the amount, including any interest, addition to tax, or assessable penalty, together with any costs that may accrue, shall be a lien in favor of the District of Columbia upon all property (including rights to property), whether real or personal, belonging to the person, and shall have the same effect as a lien created by judgment. The lien shall attach to all property (including rights to property) belonging to, or acquired by, the person at any time during the period of the lien. (b) A disclaimer of a property interest does not invalidate a lien under this section.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-205, § 4, 53 DCR 9063.)  Section References This section is referenced in § 42-407, § 47-4422, and § 47-4423. Effect of Amendments D.C. Law 16-205, designated existing text as subsec. (a), and added subsec. (b).
DC Code § 47-4422 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter II - Liens|§ 47-4422. Period of lien

The lien imposed by § 47-4421 shall be deemed to have arisen at the time the assessment is made, or if the tax return is not timely filed, on the due date of the tax return, and shall continue until the liability for the amount assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable; provided, that: (1) A lien for the tax imposed by Chapter 20 of this title or § 47-1812.08 shall arise on the due date of the tax return; and (2) A lien for the taxes imposed by Chapter 37 of this title shall arise on the date of death.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4423 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter II - Liens|§ 47-4423. Lien priority

(a) The lien imposed by § 47-4421 shall not be valid against a bona fide purchaser for value, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds. (b) In the case of business property sold, transferred, or assigned in bulk other than in the ordinary course of trade or business, the purchaser shall also be deemed to have notice of taxes owing if the purchaser fails to give timely notice to the Mayor under § 47-4461. (c) Notwithstanding subsection (a) of this section, the lien imposed by § 47-4421 for tax owing under Chapter 20 or § 47-1812.08 shall be valid against a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor regardless of when the lien is filed with the Recorder of Deeds; provided, that the lien shall not be valid against a bona fide purchaser for value of homestead real property.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ggg), 50 DCR 896.)  Effect of Amendments D.C. Law 14-282 rewrote the section which had read as follows: “Except for a lien for the tax imposed by Chapter 20 of this title or § 47-1812.08, the lien imposed by § 47-4421 shall not be valid as against a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds.” Emergency Legislation For temporary (90 day) amendment of section, see § 12(ooo) 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(ppp) 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(ppp) 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(ppp) 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(ppp) 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 § 47-4432 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4432. Joint and combined returns; real property refund due to more than one owner

If a joint income tax return is filed, the Mayor shall separate the amount due to the spouse who owes delinquent taxes from the spouse who does not owe delinquent taxes based upon the proportion of gross income of each spouse. In applying the tax refund against delinquent taxes owed by a spouse, the tax refund of the spouse who does not owe delinquent taxes shall not be credited against the liability of the spouse who owes delinquent taxes. If a separate income tax return on a combined individual form prescribed by the Mayor is filed, the tax refund of the spouse who does not owe delinquent taxes shall not be credited against the liability of the spouse who owes delinquent taxes. If a real property tax refund is due to more than one owner of real property, the Mayor shall separate the amount of tax refund of the owners who are liable for delinquent taxes from the owners who are not liable for delinquent taxes determined on the basis of each owner’s ownership percentage in the real property. For the purposes of this section, the term “spouse” shall include a domestic partner who files under § 47-1805.01(d)[(d) repealed].  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 14, 2007, D.C. Law 16-292, § 2(g), 54 DCR 1080.)  Section References This section is referenced in § 47-4433. Effect of Amendments D.C. Law 16-292 added a sentence to the end of the section providing that the term “spouse” shall include a domestic partner who files under § 47-1805.01(d).
DC Code § 47-4433 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4433. Notice and protest

(a) If the refund offset concerns (1) the existence or amount of an arrearage for court-ordered child support, a default under a federal student loan program, or the overpayment of unemployment compensation benefits under § 47-4431(c), or (2) the division of a joint refund under § 47-4432, the taxpayer shall have the right to contest the proposed referral for offset of the tax refund, the offset of the tax refund, or the apportionment of the tax refund. Before a refund offset is disbursed, the Mayor shall notify the taxpayer in writing that he or she may file a protest with the Office of Administrative Hearings to challenge the proposed refund offset within 30 days of service of the notice. (b) Any notice of refund offset described in subsection (a) of this section shall be governed by the procedures set forth in § 47-4312 for assessments of deficiencies. (c) The Office of Administrative Hearings shall refuse to consider a protest if: (1) The protest solely concerns an issue which has been previously decided and no new facts or evidence have been provided; or (2) The protest is not filed within the period set forth in the notice.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(n), 51 DCR 9126.)  Effect of Amendments D.C. Law 15-217, in subsec. (a), substituted “that he or she may file a protest with the Office of Administrative Hearings to challenge the proposed refund offset within 30 days of service of the notice.” for “and provide a period of at least 30 days after the notice is sent to the taxpayer to file a protest.”; rewrote subsec. (b); and, in subsec. (c), substituted “Office of Administrative Hearings” for “Mayor”. Prior to amendment, subsec. (b) had read as follows: ’(b) If a protest is filed within the period set forth in the notice, an administrative hearing shall be granted by the Mayor. The Mayor shall promptly notify the taxpayer of the final determination of the protest. If no protest is filed within the period, a refund offset or apportionment, as determined by the Mayor, shall be final.” Emergency Legislation For temporary (90 day) amendment of section, see § 3(n) 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(n) 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 § 47-4434 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4434. Return of refund in certain cases

If the Mayor determines that all or a portion of a tax refund should not have been offset, or that the division of a joint tax refund was incorrect, the Mayor shall return the excess amount to the taxpayer within 30 days of the determination.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4435 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4435. Deposit of offset amount; application when more than one debt

(a) The amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with: (1) The agency of the District responsible for administering the child support program as authorized by Part D of Title IV of the Social Security Act, approved January 4, 1995 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), and shall be disbursed in accordance with section 651 of the Social Security Act, approved January 4, 1995 (88 Stat. 2356; 42 U.S.C. § 657) and the regulations promulgated thereunder; (2) The university (for refunds withheld from individuals in default under a federal student loan program) and applied to the repayment of the amount of principal determined to be in default; or (3) The Department of Employment Services and applied to the repayment of the Unemployment Compensation Fund. (b) If the Mayor is notified that a taxpayer owes more than one debt that is subject to an offset of a tax refund under § 47-4431(c), the Mayor shall apply the portion of tax refund of a taxpayer remaining after application to satisfy in the following order: (1) To satisfy any court-ordered child support under § 47-4431(c)(1); (2) To satisfy the default under a federal student loan under § 47-4431(c) (2); and (3) To satisfy overpayments of unemployment compensation under § 47-4431(c)(3).  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4436 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4436. Applicability in certain cases

(a) The provisions of this subchapter relating to the offset of tax refunds of individuals who are in arrears with court-ordered child support payments shall apply to income tax refunds issued after September 18, 1982. (b) The provisions of this subchapter relating to the offset of tax refunds of individuals in default under the federal student loan programs shall apply to income tax refunds issued for tax years 1987 and thereafter. (c) The provisions of this section relating to an offset of tax refunds of individuals who received overpayments of unemployment compensation shall apply to income tax refunds issued for Tax Year 1993 and subsequent years.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4437 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4437. Right of appeal to Superior Court

A person aggrieved by a final determination of the Mayor in accordance with this subchapter may, within 6 months from the date of the determination, 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, and 47-3306 through 47-3308.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4438 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4438. Priority

The offset of a tax refund against the delinquent taxes for which a taxpayer is liable shall have priority over the offset of a tax refund requested by the United States.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4439 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4439. Other methods not precluded

The collection remedy under this subchapter shall be in addition to, and not in substitution for, any other remedy available by law.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4440 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter III - Refund Offset|§ 47-4440. Reciprocal refund offset

(a) The chief taxing official of a state, local, or municipal government may certify to the Mayor the existence of a tax debt and request that the Mayor withhold a refund due to a taxpayer to satisfy the debt owed by the taxpayer to the requesting state, local, or municipal government. (b) A request under subsection (a) of this section shall not be honored unless the state, local, or municipal government provides a reciprocal right of credit to the District of Columbia. (c) Certification of a tax debt shall include: (1) The full name and current address of the taxpayer; (2) The taxpayer’s social security number or federal identification number; (3) The amount of the debt, including a detailed statement showing tax, interest, and penalty for each taxable period; and (4) A statement that all rights to administrative remedies or appeals have been exhausted or lapsed and that the assessment of tax, interest, and penalty is final and enforceable. (d) Upon receipt of a request under subsection (a) of this section, the Mayor shall notify the taxpayer (and in the case of a refund of a tax imposed upon the income of individuals, a spouse (or domestic partner) with whom the taxpayer filed a joint return). The notice shall include a copy of the certification by the chief taxing official of the requesting state, local, or municipal government. (e) The Mayor may enter into agreements with the chief taxing official of a state, local or municipal government with respect to the operation of this section, including safeguards against the disclosure or inappropriate use of any information which personally identifies the taxpayer.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 14, 2007, D.C. Law 16-292, § 2(h), 54 DCR 1080.)  Section References This section is referenced in § 47-4431. Effect of Amendments D.C. Law 16-292 substituted “spouse (or domestic partner)” for “spouse”.
DC Code § 47-4451 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter IV - Jeopardy|§ 47-4451. Jeopardy and termination

(a) If the Mayor believes that the assessment or collection of a deficiency of a tax imposed under this title (except real property taxes) will be jeopardized by delay, or if the Mayor finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, to conceal himself or his property therein, or to perform any other act (including, in the case of a corporation, distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect a tax, the Mayor may immediately make a determination of tax due and shall, notwithstanding any other law, immediately assess the tax, together with all interest and additions to the tax, and notice and demand shall be made for the payment thereof. (b) If a jeopardy assessment has been made, the taxpayer shall have the right to file, within 5 business days, a protest of the assessment of tax, the seizure of property, or both. The protest shall be governed by the procedures set forth in § 47-4312, except that the 30-day filing deadline established in § 47-4312(a) shall not apply. If a timely protest is filed, the property seized for the collection of the tax shall not be sold until completion of the proceedings in the Office of Administrative Hearings.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(o), 51 DCR 9126.)  Section References This section is referenced in § 47-4471. Effect of Amendments D.C. Law 15-217 rewrote subsec. (b) which had read as follows: “(b) If a jeopardy assessment has been made, the taxpayer shall have the right to administratively appeal, within 5 business days, the assessment of tax, the seizure of property, or both, and the property seized for the collection of the tax shall not be sold until the appeal is completed.” Emergency Legislation For temporary (90 day) amendment of section, see § 3(o) 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(o) 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 § 47-4452 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter IV - Jeopardy|§ 47-4452. Bond to stay collection

(a) The collection of any or all of the amount of the assessment may be stayed by filing with the Mayor a bond in an amount, equal to 150% of the amount to be stayed, and with sureties as the Mayor may approve, conditioned upon the payment of the amount (together with interest accruing thereon) for which the collection is stayed. The taxpayer shall have the right to waive the stay at any time in respect to the whole or any part of the amount covered by the bond, and if, as a result of the waiver, part of the assessment covered by the bond is paid, the bond shall, at the request of the taxpayer, be proportionately reduced. If a part of the assessment is abated, the bond shall, at the request of the taxpayer, be proportionately reduced. (b) Repealed.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(p), 51 DCR 9126.)  Section References This section is referenced in § 47-875. Effect of Amendments D.C. Law 15-217 repealed subsec. (b) which had read as follows: “(b) If a jeopardy assessment has been made under § 47-4451, the taxpayer may administratively appeal, within 5 business days, the assessment of tax or the seizure of property and the property seized for the collection of the tax shall not be sold until any appeal is completed.” Emergency Legislation For temporary (90 day) amendment of section, see § 3(p) 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(p) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).