reglab/housing_qa huggingface dataset:
DC Code § 47-4216 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 42 - Interest and Penalties|Subchapter II - Penalties|§ 47-4216. Frivolous returns

(a) An individual shall pay a penalty of $500 if: (1) The individual files what purports to be a tax return but which: (A) Does not contain information on which the substantial correctness of the self-assessment may be judged; or (B) Contains information that on its face indicated that the self-assessment is substantially incorrect; and (2) The conduct referred to in paragraph (1) of this subsection is due to: (A) A position which is frivolous; or (B) A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia’s tax laws. (b) The penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.  (June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334.)
DC Code § 47-4218 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 42 - Interest and Penalties|Subchapter II - Penalties|§ 47-4218. Penalties for Qualified High Technology Company

A taxpayer certifying in good faith that it is a Qualified High Technology Company shall not be subject to any penalties under this chapter if it is determined that the taxpayer does not qualify as a Qualified High Technology Company.  (Apr. 3, 2001, D.C. Law 13-256, § 101(c)(2), 48 DCR 730.)
DC Code § 47-4302 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 43 - Administration|Subchapter I - Limitations|§ 47-4302. Limitation on collection

(a) If the assessment of a tax imposed by this title has been made within the applicable period of limitation, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun within 10 years after the assessment of the tax. (b) If, before the expiration of the time prescribed in this section for the collection of a tax imposed by this title, both the Mayor and the taxpayer have consented in writing to its collection after such time, the tax may be collected at any time before the expiration of the extended period. The period may be extended further by subsequent agreement in writing made before the expiration of an extended period.  (June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334.)  Section References This section is referenced in § 47-4303 and § 47-4431.
DC Code § 47-4303 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 43 - Administration|Subchapter I - Limitations|§ 47-4303. Suspension of running of period of limitation

The running of the period of limitation provided in §§ 47-4301 and 47-4302 on the making of assessments or collection shall be suspended: (1) Beginning on the day the Chief Financial Officer of the District of Columbia (“CFO”) issues a notice of proposed audit changes pursuant to § 47-4312 for 90 days or until the issuance of a proposed assessment, whichever occurs first; and (2) Beginning on the day the CFO issues a proposed assessment, until the issuance of a final order by the Office of Administrative Hearings and for the period during which the CFO is prohibited from making the assessment or from collecting due to a proceeding in court, plus: (i) For assessment, 60 days thereafter; and (ii) For collection, 6 months thereafter.  (June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(k), 51 DCR 9126; Oct. 22, 2015, D.C. Law 21-36, § 7082(a), 62 DCR 10905.)  Effect of Amendments D.C. Law 15-217 substituted “court, and for the period between the filing of a protest in the Office of Administrative Hearings pursuant to § 47-4312 and the issuance of a final order by the Office of Administrative Hearings,” for “court,”. The 2015 amendment by D.C. Law 21-36 rewrote the section. Emergency Legislation For temporary (90 day) amendment of section, see § 3(k) 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(k) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359). For temporary (90 days) amendment of this section, see § 7052(a) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
DC Code § 47-4304.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 43 - Administration|Subchapter I - Limitations|§ 47-4304.01. Defined tax credit related to IRS income adjustments

A taxpayer whose taxable income was changed or corrected by the Commissioner of Internal Revenue for taxable years beginning after December 31, 1997, and ending before January 1, 2001, shall be allowed a tax credit equal to the decrease in the District tax for the applicable years; provided, that: (1) The changed or corrected taxable income was based on a federal income tax provision to which District tax law conforms; (2) The District has not previously adjusted the taxpayer’s return to encompass the change or correction; (3) The tax credit shall be applied over a 4-year period in equal amounts in tax years beginning on or after January 1, 2019. (4) The credit shall be without overpayment interest; and (5) In each year in which the credit is taken on a return, the taxpayer shall notify the Office of Tax and Revenue by designating on that return the tax type or types to which the credit shall apply for that year.  (Feb. 22, 2014, D.C. Law 20-85, § 2(b), 61 DCR 184; Feb. 26, 2015, D.C. Law 20-155, § 7002, 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7046, 62 DCR 10905.)  Effect of Amendments The 2015 amendment by D.C. Law 20-155 rewrote (3). The 2015 amendment by D.C. Law 21-36 substituted “4-year period” for “3-year period” in (3). Emergency Legislation For temporary (90 days) amendment of this section, see § 7002 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696). For temporary (90 days) amendment of this section, see § 7002 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188). For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7002, see § 2(j) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368). For temporary (90 days) amendment of this section, see § 7002 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541). For temporary (90 days) amendment of this section, see § 2(j) of the Fiscal Year 2015 Budget Support Clarification Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758). For temporary (90 days) amendment of this section, see § 7016(h) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201). Temporary Legislation For temporary (225 days) amendment of this section, see § 2(i) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).
DC Code § 47-4310 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 43 - Administration|Subchapter II - Summons Authority; Records; Protests|§ 47-4310. Summons authority

(a) For the purpose of ascertaining the correctness of a return; making a return where none has been made; determining the liability of a person or real property for a tax imposed under this title; determining the liability at law or in equity of a transferee or fiduciary of a person for a tax under this title; collecting tax; or inquiring into an offense connected with the administration or enforcement of a law, the Mayor may: (1) Summon any person to appear and produce all books, records, or other data which may be relevant or material to the inquiry; (2) Summon any person to give testimony under oath as may be relevant or material to the inquiry; (3) Summon any person to answer interrogatories under oath as may be relevant or material to the inquiry; and (4) Administer oaths to a person summoned. (b) A summons under this section shall be served by the Mayor or by a member of the Metropolitan Police Department in the same manner as a subpoena issued by the Superior Court of the District of Columbia. (c) The Mayor may report to the Superior Court of the District of Columbia the failure of a person to obey a summons. (d) The Superior Court of the District of Columbia may compel obedience of a summons under this section to the same extent as witnesses may be compelled to obey the subpoenas of the Court.  (June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ddd), 50 DCR 896.)  Section References This section is referenced in § 47-875. Effect of Amendments D.C. Law 14-282, in subsec. (a), substituted “liability of a person or real property” for “liability of a person”. Emergency Legislation For temporary (90 day) amendment of section, see § 12(lll) 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(mmm) 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(mmm) 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(mmm) 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(mmm) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741). Delegation of Authority Delegation of Authority Pursuant to D.C. Code, 2001 Ed. § 47-4310 to the Director of the Office of Tax and Revenue, see Mayor’s Order 2001-162, November 2, 2001 ( 48 DCR 10785).
DC Code § 47-4311 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 43 - Administration|Subchapter II - Summons Authority; Records; Protests|§ 47-4311. Requirement to maintain books and records

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.  (June 9, 2001, D.C. Law 13-305, § 404(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-192, § 1062(b), 53 DCR 6899.)  Section References This section is referenced in § 47-875 and § 47-2002.01. Effect of Amendments D.C. Law 16-192 rewrote the section which had read as follows: “Every person who is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.” Emergency Legislation For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068). For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845). For temporary (90 day) amendment of section, see § 1062(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165). Short Title Short title: Section 1061 of D.C. Law 16-192 provided that subtitle F of title I of the act may be cited as the “Clarification of Authority to Examine Books and Records Act of 2006”.
DC Code § 47-4313 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 43 - Administration|Subchapter II - Summons Authority; Records; Protests|§ 47-4313. Examinations of books and records

For the purpose of ascertaining the correctness of any return required to be made by this title, making a return where none has been made, determining the liability of any person or real property for any District of Columbia tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or equity of any transferee or fiduciary of any person in respect of any District of Columbia revenue tax, collecting any such liability, or inquiring into any offense connected with the administration or endorsement of the District of Columbia revenue law, the Mayor or any authorized officer or employee of the Office of Tax and Revenue may: (1) Examine any books, papers, records, or other data which may be relevant or material to such inquiry; or (2) Take such testimony of the person concerned, under oath, as may be relevant to such inquiry.  (Mar. 2, 2007, D.C. Law 16-192, § 1062(c), 53 DCR 6899.)  Section References This section is referenced in § 47-4314. Emergency Legislation For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068). For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845). For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
DC Code § 47-4314 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 43 - Administration|Subchapter II - Summons Authority; Records; Protests|§ 47-4314. Time and place of examination

(a) The time and place of examination pursuant to § 47-4313 shall be fixed by the Mayor, or any authorized officer or employee of the Office of Tax and Revenue, and shall be reasonable under the circumstances. The time and place for an examination shall be presumed to be reasonable if it is scheduled: (1) During a normally scheduled work day and normal business hours of the Office of Tax and Revenue; or (2) Without regard to seasonal fluctuations in the businesses of particular taxpayers or their representatives. (b)(1) The Mayor, or an authorized officer or employee of the Office of Tax and Revenue, shall determine whether an examination will be an office examination or a field examination. (2)(A) An office examination of an individual shall take place at the Office of Tax and Revenue. (B) A field examination shall take place at the location where the taxpayer’s original books, records, and source documents pertinent to the examination are maintained, which determination shall be made by the Mayor or an authorized officer or employee of the Office of Tax and Revenue. In the case of a sole proprietorship or taxpayer entity, this will usually be the taxpayer’s principal place of business. (C) A taxpayer shall not be subjected to unnecessary examinations or investigations.  (Mar. 2, 2007, D.C. Law 16-192, § 1062(c), 53 DCR 6899.)  Emergency Legislation For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068). For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845). For temporary (90 day) addition, see § 1062(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
DC Code § 47-4401 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter I - General Provisions|§ 47-4401. Payment of tax

Unless otherwise specified in this title, all taxes are due and payable on the due date or upon notice and demand for payment, and shall be collected by the Mayor.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)  Editor's Notes Section 410(c) of D.C. Law 13-305 provided: “Except as otherwise provided therein, section 405 shall apply as of January 1, 2001 to taxes other than the real property tax imposed under Chapter 8 of Title 47.”
DC Code § 47-4402 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter I - General Provisions|§ 47-4402. Credit card or electronic payment of taxes

(a) For purposes of this section, “electronic funds transfer” means a transfer of funds, other than a transaction by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, or computer or magnetic tape for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account. The term includes point of sale transfers, automated teller machine transfers, direct deposit or withdrawal of funds, transfers initiated by telephone, and transfers resulting from debit card transactions. (b) The Mayor may accept payment of taxes by credit card or electronic funds transfer. The Mayor may contract with a bank or credit card vendor, or third party provider, for the acceptance of the credit card or other form of payment, with any fee or charge for the election to use this method of payment absorbed by the taxpayer, or, in the alternative, paid to the vendor or contractor out of the monies collected. If the taxpayer elects to pay by one of these methods, the payment shall not be deemed to be made until the District receives the funds. (c) The Mayor may require non-individual taxpayers to make payments electronically if the amount of the payment due for a period exceeds $5,000.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 3, 2010, D.C. Law 18-111, § 7131, 57 DCR 181; Sept. 20, 2012, D.C. Law 19-168, § 7062, 59 DCR 8025.)  Section References This section is referenced in § 8-102.03. Effect of Amendments D.C. Law 18-111, in subsec. (c), substituted “$10,000” for “$25,000”. The 2012 amendment by D.C. Law 19-168 substituted “$5,000” for “$10,000” in (c). Emergency Legislation For temporary (90 day) amendment of section, see § 7071 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) amendment of section, see § 7131 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) amendment of section, see § 7131 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 7130 of D.C. Law 18-111 provided that subtitle K of title VII of the act may be cited as the “Non-Individual Income Tax Electronic Filing Act of 2009”.
DC Code § 47-4403 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter I - General Provisions|§ 47-4403. Closing agreements

The Mayor may enter into a written agreement with a person relating to the liability of the person for a tax for any taxable period. If the agreement is approved by the Mayor within the time as may be stated in the agreement, or later agreed upon, the agreement shall be final and conclusive and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact: (1) The case shall not be reopened as to the matters agreed upon; (2) The agreement shall not be modified; and (3) In a suit or proceeding relating to the tax liability of the taxpayer, the agreement shall not be annulled, modified, set aside, or disregarded.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; July 18, 2008, D.C. Law 17-179, § 2, 55 DCR 6253.)  Effect of Amendments D.C. Law 17-179 substituted “for any taxable period” for “for a period ending before the date of the agreement”. Emergency Legislation For temporary (90 day) amendment of section, see § 2 of Closing Agreement Emergency Act of 2006 (D.C. Act 16-572, December 19, 2006, 54 DCR 15). For temporary (90 day) amendment of section, see § 2 of Closing Agreement Emergency Act of 2007 (D.C. Act 17-146, October 17, 2007, 54 DCR 10754). Temporary Legislation Section 2 of D.C. Law 16-256 substituted “for any taxable period” for “for a period ending before the date of the agreement”. Section 5(b) of D.C. Law 16-256 provided that the act shall expire after 225 days of its having taken effect. Section 2 of D.C. Law 17-73 substituted “for any taxable period” for “for a period ending before the date of the agreement”. Section 4(b) of D.C. Law 17-73 provided that the act shall expire after 225 days of its having taken effect. Editor's Notes Section 3 of D.C. Law 17-179 provided: “Sec. 3. Applicability. Section 2 shall apply as of December 1, 2006.”
DC Code § 47-4404 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter I - General Provisions|§ 47-4404. Compromise of tax

If the Mayor believes there is a reasonable doubt as to the liability of the taxpayer or the collectibility of the tax imposed under this title, the Mayor may compromise the tax.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)