reglab/housing_qa huggingface dataset:
DC Code § 47-1533 (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|§ 47-1533. Appeal from assessment or denial of claim for refund

Any person aggrieved by any assessment of a deficiency in tax and any person aggrieved by the denial of a claim for refund may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, 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.  (Feb. 28, 1987, D.C. Law 6-212, § 14, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1533.
DC Code § 47-1534 (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|§ 47-1534. Violations; penalties; prosecutions. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 15, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 4, 2000, D.C. Law 13-204, § 2(c), 47 DCR 5799.)  Prior Codifications 1981 Ed., § 47-1534.
DC Code § 47-1535 (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|§ 47-1535. Rules; powers of Mayor

(a) The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2. (b) In addition to the other powers granted the Mayor under this subchapter, the Mayor may: (1) For reasonable cause, waive penalties and interest in whole or in part; (2) Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and (3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.  (Feb. 28, 1987, D.C. Law 6-212, § 16, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1535. Delegation of Authority Delegation of authority pursuant to Law 6-212, see Mayor’s Order 87-222, September 28, 1987.
DC Code § 47-1536 (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|§ 47-1536. Enforcement. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-212, § 25, 34 DCR 850; Feb. 5, 1994, D.C. Law 10-68, § 43(a), 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(u)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1536.
DC Code § 47-1801.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions|§ 47-1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes

The District of Columbia Income Tax Act of 1939 is hereby repealed with respect to taxable years or portions thereof beginning on and after the first day of January 1947 for all purposes, except the following purposes in connection with taxes due or accrued under said Act: (1) For the imposition of assessments and penalties, civil and criminal, for the violation of, or failure to comply with, any provisions of such Act and the regulations prescribed thereunder; (2) For requiring the making, filing, and submission of returns and reports required by such Act; (3) For the examination of all books, records, and other documents, and witnesses; (4) For the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and (5) For the allowance of refunds of overpayments of any taxes assessed under the provisions of such Act.  (July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 1; enacted Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1801.1. 1973 Ed., § 47-1551. Section References This section is referenced in § 42-3403.05 and § 47-1810.01.
DC Code § 47-1801.01a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions|§ 47-1801.01a. Effect of repeal or amendment

(a) Existing rights and liabilities. — Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made. (b) Crimes and penalties. — All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.  (July 16, 1947, ch. 258, art. I, title I, § 1A; as added June 11, 1982, D.C. Law 4-118, § 204, 29 DCR 1770; renumbered and amended Oct. 1, 1987, D.C. Law 7-29, § 5, 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1801.1a.
DC Code § 47-1801.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions|§ 47-1801.02. Applicability of provisions — Taxable years

The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.  (July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 2; Mar. 24, 1998, D.C. Law 12-81, § 58, 45 DCR 745.)  Prior Codifications 1981 Ed., § 47-1801.2. 1973 Ed., § 47-1551a.
DC Code § 47-1801.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions|§ 47-1801.03. Applicability of provisions — Returns and payments

If the taxable year of any person ends on the last day of any month other than December prior to the first day of January 1947, such person shall file his return for such taxable year under the provisions of former subchapter I, and pay the taxes imposed by said sections on his income for such taxable year at the times specified therefor in said sections. Such taxpayer shall also file his return of income, received or accrued, according to his method of accounting, during the period between the last day of such taxable year and the first day of January 1947 under the provisions of former subchapter I, and pay the taxes imposed by said sections on his income for such period at the times specified therefor in said sections. Such portion of such person’s income as is received or accrued, according to his method of accounting, during taxable years or parts thereof to which this chapter is applicable shall be reported and taxed under the provisions of this chapter; provided, however, that any person whose taxable year ends subsequent to the first day of January 1947 may irrevocably elect to file his return of his income for such entire taxable year and pay the taxes imposed thereon under the provisions of this chapter.  (July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1801.3. 1973 Ed., § 47-1551b. References in Text “Former subchapter I,” referred to near the middle of the first and second sentences, means the District of Columbia Income Tax Act of 1939, as amended, which was repealed by 61 Stat. 331, ch. 258, § 1, approved July 16, 1941.
DC Code § 47-1801.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions|§ 47-1801.05. Effect of repeal or amendment. [Transferred]

Transferred. Cross References Horizontal property regimes, tax exemptions, classification, see § 42-2016. Editor's Notes Section 5(a) of D.C. Law 7-29 redesignated this section as § 47-1801.1a (§ 47-1801.01a, 2001 Ed.).
DC Code § 47-1802.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter II - Exempt Organizations|§ 47-1802.02. Exempt organizations — Regulations

The Mayor of the District of Columbia is authorized to promulgate regulations to carry out the purposes of § 47-1802.01(4), this section, and § 47-1802.03 and may amend, by regulation, the appropriate provisions of Title 16 of the District of Columbia Rules and Regulations.  (Mar. 3, 1979, D.C. Law 2-147, § 3, 25 DCR 6987; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1802.2. 1973 Ed., § 47-1555. Section References This section is referenced in § 47-1802.03. Delegation of Authority Delegation of authority pursuant to Law 2-147, see Mayor’s Order 86-134, August 19, 1986.
DC Code § 47-1802.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter II - Exempt Organizations|§ 47-1802.03. Exempt organizations — Applicability of provisions

Section 47-1802.02 and this section shall apply to taxable years beginning after December 31, 1977.  (Mar. 3, 1979, D.C. Law 2-147, § 4(a), 25 DCR 6987; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1802.3. 1973 Ed., § 47-1556. Section References This section is referenced in § 47-1802.02.
DC Code § 47-1802.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter II - Exempt Organizations|§ 47-1802.04. Exempt organizations — Political organizations

The income of every political organization subject to tax under section 527 of the Internal Revenue Code of 1986 [26 U.S.C. § 527 ] shall be taxed in the same manner and to the same extent as income of a corporation is taxed under subchapter VII of this Chapter.  (Apr. 4, 2003, D.C. Law 14-282, § 11(qq), 50 DCR 896.)  Emergency Legislation For temporary (90 day) addition of this section, see § 12(uu) 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) addition of this section, see § 12(vv) 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) addition of this section, see § 12(vv) 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) addition of section, see § 12(vv) 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) addition of section, see § 12(yy) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741). References in Text Section 527 of the Internal Revenue Code of 1986, referred to this section, is classified to 26 U.S.C. § 527.
DC Code § 47-1803.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter III - Net Income, Gross Income and Exclusions Therefrom, and Deductions|§ 47-1803.01. “Net income” defined

For the purposes of this chapter and wherever appearing herein, unless otherwise required by the context, the words “net income” mean the gross income of a taxpayer less the deductions allowed by this chapter.  (July 16, 1947, 61 Stat. 335, ch. 258, art. I, title III, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1803.1. 1973 Ed., § 47-1557.
DC Code § 47-1804.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter IV - Accounting Periods, Installment Sales, and Inventories|§ 47-1804.01. Accounting periods — Computation of income

The net income shall be computed upon the basis of the taxpayer’s annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance with such method as in the opinion of the Mayor does clearly reflect the income. If the taxpayer’s annual accounting period is other than a fiscal year as defined in § 47-1801.04(8) or if the taxpayer has no annual accounting period or does not keep books, the net income shall be computed on the basis of the calendar year. If the taxpayer makes a federal income tax return, his income shall be computed, for the purposes of this subchapter, on the basis of the same calendar or fiscal year as in such federal income tax return, if the basis is accepted and approved by the Commissioner of Internal Revenue.  (July 16, 1947, 61 Stat. 339, ch. 258, art. I, title IV, § 1; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1804.1. 1973 Ed., § 47-1561. Section References This section is referenced in § 47-1804.02. Effect of Amendments D.C. Law 13-126, rewrote subd. (28A), which previously read: “The term ‘Internal Revenue Code of 1986’ means the Internal Revenue Code of 1986 (100 Stat. 2085; 26 U.S.C. 1 et seq.), as amended through August 20, 1996. The provisions of the Internal Revenue Code of 1986 shall be effective on the same dates that they are effective for Federal tax purposes.”
DC Code § 47-1804.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter IV - Accounting Periods, Installment Sales, and Inventories|§ 47-1804.02. Accounting periods — Period in which items of gross income included

The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer unless, under methods of accounting permitted under § 47-1804.01, any such amounts are to be properly accounted for as of a different period. In the case of death of a taxpayer on the cash basis, no amount will be accrued on his final return; and on the accrual basis, amounts (except amounts includible in computing a partner’s net income) accrued only by reason of the death of the taxpayer shall not be included in computing net income for the period in which falls the date of the taxpayer’s death, but such amounts shall be included in the income of the person receiving such amounts by inheritance or survivorship from the decedent.  (July 16, 1947, 61 Stat. 339, ch. 258, art. I, title IV, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1804.2. 1973 Ed., § 47-1561a.
DC Code § 47-1804.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter IV - Accounting Periods, Installment Sales, and Inventories|§ 47-1804.03. Accounting periods — Period for which deductions and credits taken

The deductions and credits provided for in this chapter shall be taken for the taxable year in which “paid or accrued” or “paid or incurred”, dependent upon the method of accounting upon the basis of which the net income is computed unless, in order to clearly reflect the income, the deductions or credits should be taken as of a different period. In the case of death of a taxpayer on the cash basis, no amount will be allowed as a deduction which was accrued up to the date of the taxpayer’s death; and on the accrual basis, no amount (except amounts includible in computing a partner’s net income) accrued only by reason of the death of the taxpayer shall be included in computing net income for the period in which falls the date of the taxpayer’s death but such amounts shall be deductible by the estate or other person who paid them or is liable for their payment.  (July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1804.3. 1973 Ed., § 47-1561b.
DC Code § 47-1804.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter IV - Accounting Periods, Installment Sales, and Inventories|§ 47-1804.04. Income from installment sales

If a person reports any portion of his income from installment sales for federal income tax purposes under § 453 of the Internal Revenue Code of 1986 (§ 453 of Title 26, United States Code ) and as the same may hereafter be amended and if such income is subject to tax under this chapter, he may report such income under this chapter in the same manner and upon the same basis as the same was reported by him for federal income tax purposes, if such method of reporting is accepted and approved by the Commissioner of Internal Revenue.  (July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 4; May 27, 1949, 63 Stat. 131, ch. 146, title IV, § 410; June 24, 1987, D.C. Law 7-9, § 2(g), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(d), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1804.4. 1973 Ed., § 47-1561c.
DC Code § 47-1804.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter IV - Accounting Periods, Installment Sales, and Inventories|§ 47-1804.05. Inventories

Whenever in the opinion of the Mayor the use of inventories is necessary in order to properly determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Mayor may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.  (July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 5; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1804.5. 1973 Ed., § 47-1561d.
DC Code § 47-1804.06 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter IV - Accounting Periods, Installment Sales, and Inventories|§ 47-1804.06. Authority to reject returns

Notwithstanding any other provisions of this chapter, the Mayor is hereby authorized to reject any return of income reported on a cash basis where, in his opinion, the net income of the taxpayer is not properly reflected and cannot be determined on such basis, and to require the return to be filed on such a basis as in his opinion will properly reflect the net income of the taxpayer.  (July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 6; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1804.6. 1973 Ed., § 47-1561e.
DC Code § 47-1804.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter IV - Accounting Periods, Installment Sales, and Inventories|§ 47-1804.07. Amount

(a) Fractional parts of dollar. — With respect to any amount required to be shown on a return, document or statement filed under this chapter, if such amount is other than a whole-dollar amount, either the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of the dollar) shall be increased by $1. (b) Repealed. (c) Inapplicability to computation. — The provisions of subsections (a) and (b) of this section shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a return, document or statement filed under this chapter, but shall be applicable only to such final amount.  (July 16, 1947, 61 Stat. 339, § 7; as added June 11, 1982, D.C. Law 4-118, § 105, 29 DCR 1770; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 402(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1804.7. Effect of Amendments D.C. Law 13-305 repealed subsec. (b) which had read: “(b) Election not to use whole-dollar amounts.— Any person making a return, statement or other document shall be allowed to make such return, statement or document without regard to subsection (a) of this section.” Editor's Notes Section 410(a) of D.C. Law 13-305 provided: “(a) Section 402(a) applies for all tax years beginning after December 31, 2001.”