reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3103. Exemptions. [Repealed]

§ 47–3103. Exemptions. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 4, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3103.
1973 Ed., § 47-3203.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3104. Qualifications. [Repealed]

§ 47–3104. Qualifications. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 5, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3104.
1973 Ed., § 47-3204.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3105. Applications. [Repealed]

§ 47–3105. Applications. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 6, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3105.
1973 Ed., § 47-3205.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3106. Accompanying fee, statements and bond. [Repealed]

§ 47–3106. Accompanying fee, statements and bond. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 7, 25 DCR 1985; Dec. 21, 1979, D.C. Law 3-41, § 2(a), (b), 26 DCR 2078; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3106.
1973 Ed., § 47-3206.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3107. Granting of license; investigations. [Repealed]

§ 47–3107. Granting of license; investigations. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 8, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3107.
1973 Ed., § 47-3207.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3108. Maintenance of bond or securities. [Repealed]

§ 47–3108. Maintenance of bond or securities. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 9, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3108.
1973 Ed., § 47-3208.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3109. Annual license fee. [Repealed]

§ 47–3109. Annual license fee. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 10, 25 DCR 1985; Dec. 21, 1979, D.C. Law 3-41, § 2(c), 26 DCR 2078; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3109.
1973 Ed., § 47-3209.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3110. Agent. [Repealed]

§ 47–3110. Agent. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 11, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3110.
1973 Ed., § 47-3210.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3111. Liability of licensees. [Repealed]

§ 47–3111. Liability of licensees. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 12, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3111.
1973 Ed., § 47-3211.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3112. Disclosure of responsibility. [Repealed]

§ 47–3112. Disclosure of responsibility. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 13, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3112.
1973 Ed., § 47-3212.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3113. Maximum charge. [Repealed]

§ 47–3113. Maximum charge. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 14, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 12, 1998, D.C. Law 12-111, § 25(b), 45 DCR 1782; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3113.
1973 Ed., § 47-3213.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3114. Revocation of license investigations. [Repealed]

§ 47–3114. Revocation of license investigations. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 15, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3114.
1973 Ed., § 47-3214.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3115. Hearings. [Repealed]

§ 47–3115. Hearings. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 16, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3115.
1973 Ed., § 47-3215.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3116. Penalties. [Repealed]

§ 47–3116. Penalties. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 17, 25 DCR 1985; Oct. 5, 1985, D.C. Law 6-42, § 413, 32 DCR 4450; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3116.
1973 Ed., § 47-3216.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31 - Consumer Transmission of Money Act. [Repealed] › § 47–3117. Severability. [Repealed]

§ 47–3117. Severability. [Repealed]
Repealed.
(Oct. 4, 1978, D.C. Law 2-114, § 18, 25 DCR 1985; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 18, 2000, D.C. Law 13-140, § 28, 47 DCR 3431.)
Prior Codifications
1981 Ed., § 47-3117.
1973 Ed., § 47-3217.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31A - Use of Consumer Identification Information › § 47–3151. Definitions

§ 47–3151. Definitions.
For the purposes of this chapter, the term:
(1) “Drawer” means an individual who makes or signs a check or other draft, but not including a credit or debit card sales draft.
(2) “Sale” means any:
(A) Offer, or attempt to sell merchandise, real property, or intangibles for cash or credit; or
(B) Service or offer for service which relates to any person, building, or equipment.
(3) “Service” means any:
(A) Building repair or improvement service;
(B) Subprofessional service;
(C) Repair of a motor vehicle, home appliance, or other similar commodity; or
(D) Repair, installation, or other servicing of any plumbing, heating, electrical, or mechanical device.
(Mar. 11, 1992, D.C. Law 9-69, § 2, 39 DCR 16; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3151.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31A - Use of Consumer Identification Information › § 47–3152. Use of credit card information in connection with payment by check

§ 47–3152. Use of credit card information in connection with payment by check.
(a) No person shall imprint the information contained on a drawer’s credit card or other form of identification on the face or on the back of a check used as payment for goods or services, nor shall any person record in any manner the number of a drawer’s credit card or other form of identification as a condition to accepting a check as payment for the sale of goods or services. Nothing herein shall be deemed to prohibit a person from requesting, but not requiring, that a drawer voluntarily display a credit card or other form of identification as an additional form of identification, provided that the only information recorded concerning the credit card or other form of identification is the type of credit card or other form of identification so displayed and its expiration date where applicable.
(b) Where a second form of identification is requested, the merchant must inform the purchaser of the range of acceptable second forms of identification and post a listing of the range of acceptable second forms of identification in at least one location clearly visible to the purchaser within the merchant’s place of business.
(Mar. 11, 1992, D.C. Law 9-69, § 3, 39 DCR 16; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 29, 1998, D.C. Law 12-88, § 2, 45 DCR 1230.)
Prior Codifications
1981 Ed., § 47-3152.
Section References
This section is referenced in § 47-3154.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31A - Use of Consumer Identification Information › § 47–3153. Use of consumer identification information in connection with credit card payments

§ 47–3153. Use of consumer identification information in connection with credit card payments.
(a) Except as provided in subsection (b) of this section, no person shall, as a condition of accepting a credit card as payment for a sale of goods or services, request or record the address or telephone number of a credit card holder on the credit card transaction form.
(b) A person may record the address or telephone number of a credit card holder if the information is necessary for the shipment, delivery, or installation of consumer goods, or special orders of consumer goods or services.
(Mar. 11, 1992, D.C. Law 9-69, § 4, 39 DCR 16; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3153.
Section References
This section is referenced in § 47-3154.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 31A - Use of Consumer Identification Information › § 47–3154. Penalties

§ 47–3154. Penalties.
(a) Any person aggrieved by a violation of § 47-3152 or § 47-3153 shall be entitled to institute an action to recover actual damages or $500, whichever is greater, and for injunctive relief against any person who has engaged in any act in violation of this chapter.
(b) In the event the aggrieved party prevails, reasonable attorney’s fees and court costs may be awarded in addition to any damages awarded.
(c) This section shall not be construed to impose liability on any employee or agent of an employer when that employee or agent has acted in accordance with the direction of his or her employer.
(Mar. 11, 1992, D.C. Law 9-69, § 5, 39 DCR 16; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3154.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter I - General Provisions › § 47–3201. Definitions. [Repealed]

§ 47–3201. Definitions. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 101, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 2, 29 DCR 2757; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3201.
1973 Ed., § 47-3101.
Effective Dates
Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter I - General Provisions › § 47–3202. Imposition and rate of tax. [Repealed]

§ 47–3202. Imposition and rate of tax. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 102, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 3, 29 DCR 2757; July 25, 1989, D.C. Law 8-17, § 10(a), 36 DCR 4160; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3202.
1973 Ed., § 47-3102.
Effective Dates
Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter I - General Provisions › § 47–3203. Exemptions. [Repealed]

§ 47–3203. Exemptions. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 103, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3203.
1973 Ed., § 47-3103.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter I - General Provisions › § 47–3204. Returns and payment of tax. [Repealed]

§ 47–3204. Returns and payment of tax. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 104, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3204.
1973 Ed., § 47-3104.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter I - General Provisions › § 47–3205. Incorporation of certain existing D.C. Code sections. [Repealed]

§ 47–3205. Incorporation of certain existing D.C. Code sections. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 105, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3205.
1973 Ed., § 47-3105.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter I - General Provisions › § 47–3206. Washington Convention Center Authority Fund. [Repealed]

§ 47–3206. Washington Convention Center Authority Fund. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 106, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 4, 29 DCR 2757; July 25, 1989, D.C. Law 8-17, § 10(b), 36 DCR 4160; Feb. 5, 1994, D.C. Law 10-68, § 49, 40 DCR 6311; Sept. 28, 1994, D.C. Law 10-188, § 304, 41 DCR 5333; Sept. 26, 1995, D.C. Law 11-52, § 115, 42 DCR 3684; Apr. 18, 1996, D.C. Law 11-110, § 58, 43 DCR 530; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3206.
1973 Ed., § 47-3106.
Effective Dates
Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.
Editor's Notes
Audit of accounts and operation of Authority: Section 305(a) of D.C. Law 10-188 provided that “on or before July 1 of each year, the District of Columbia Auditor, pursuant to the Auditor’s duties under § 47-117(b), shall audit the accounts and operation of the Authority and made a specific finding of the sufficiency of the projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 to meet the projected expenditures and reserve requirements of the Authority for the upcoming fiscal year.”
Section 305(b) of D.C. Law 10-188 provided: “If the audit conducted pursuant to subsection (a) of this section indicates that projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 are insufficient to meet projected expenditures and reserve requirements of the Authority for the upcoming fiscal year, the Mayor shall impose a surtax, to become effective on or before October 1 of the upcoming year, on each of those taxes dedicated to the Authority excluding the tax on sales of restaurant meals and alcoholic beverages, in an amount equal to the pro rata share of the difference between (1) the sum of the projected expenditure and reserve requirements and (2) the projected revenues. The pro rata share shall be determined based on the pro rata estimated contribution of each tax to the total estimated tax revenue for the particular year as contained in the multiyear financial plan submitted pursuant to § 9-807(g) [§ 10-1202.06(g), 2001 Ed.].”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter I - General Provisions › § 47–3207. Rules. [Repealed]

§ 47–3207. Rules. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 107; as added Aug. 14, 1982, D.C. Law 4-137, § 5, 29 DCR 2757; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3207.
Effective Dates
Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter II - Mayor’s Reports › § 47–3211. Required; contents generally. [Repealed]

§ 47–3211. Required; contents generally. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 301, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3211.
1973 Ed., § 47-3107.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter II - Mayor’s Reports › § 47–3212. Contents of annual revenue data estimates and projections. [Repealed]

§ 47–3212. Contents of annual revenue data estimates and projections. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 302, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3212.
1973 Ed., § 47-3108.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter II - Mayor’s Reports › § 47–3213. Analysis of revenue and cost data and recommendations. [Repealed]

§ 47–3213. Analysis of revenue and cost data and recommendations. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 303, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3213.
1973 Ed., § 47-3109.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter II - Mayor’s Reports › § 47–3214. Adoption of tax and rate structures. [Repealed]

§ 47–3214. Adoption of tax and rate structures. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 304, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3214.
1973 Ed., § 47-3110.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter II - Mayor’s Reports › § 47–3215. Limit on expenditures for civic center. [Repealed]

§ 47–3215. Limit on expenditures for civic center. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 305, 24 DCR 5765; Sept. 26, 1984, D.C. Law 5-113, § 301, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142,§ 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3215.
1973 Ed., § 47-3111.
Editor's Notes
Mayor authorized to issue rules: Section 901 of D.C. Law 5-113 provided that the Mayor shall issue rules to implement the provisions of the act pursuant to subchapter I of Chapter 5 of Title 2.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter II - Mayor’s Reports › § 47–3216. Jobs. [Repealed]

§ 47–3216. Jobs. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 306, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3216.
1973 Ed., § 47-3112.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 32 - Hotel Occupancy Tax. [Repealed] › Subchapter III - Effective Dates › § 47–3221. Effective date of subchapter I. [Repealed]

§ 47–3221. Effective date of subchapter I. [Repealed]
Repealed.
(Mar. 16, 1978, D.C. Law 2-58, § 401, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)
Prior Codifications
1981 Ed., § 47-3221.
1973 Ed., § 47-3113.
Editor's Notes
Pub. L. 105-227, § 2, Aug. 12, 1998, 112 Stat. 1515, provided: “Notwithstanding section 602(c)(1) of the District of Columbia Home Rule Act, the Washington Convention Center Authority Financing Amendment Act of 1998 (D.C. 12-402) shall take effect on the date of the enactment of this Act.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 33 - Superior Court, Tax Division › § 47–3301. Tax appeals, definitions

§ 47–3301. Tax appeals, definitions.
In the interpretation of this chapter, unless the context indicates a different meaning:
(1) The term “tax” means the tax or taxes mentioned in this chapter.
(2) The term “appeal” means the appeal provided in this chapter.
(3) The term “Mayor” means the Mayor of the District of Columbia or his duly authorized representative or representatives.
(4) The term “District” means the District of Columbia.
(5) The term “person” includes any individual, firm, copartnership, joint venture, association, corporation (domestic or foreign), trust, estate, or receiver.
(6) The term “Court” means the Superior Court of the District of Columbia, unless the context indicates otherwise.
(7) The term “Assessor” means the Assessor of the District of Columbia.
(8) Repealed.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 1; May 16, 1938, 52 Stat. 370, ch. 223, § 8; July 29, 1970, 84 Stat. 579, Pub. L. 91-358, title I, § 161(a)(1); Apr. 30, 1988, D.C. Law 7-104, § 41(b), 35 DCR 147; Mar. 17, 1993, D.C. Law 9-241, § 6, 40 DCR 629; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(10), 58 DCR 963.)
Prior Codifications
1981 Ed., § 47-3301.
1973 Ed., § 47-2401.
Effect of Amendments
D.C. Law 18-363 repealed par. (8), which had read as follows: “(8) The term ‘Board of Real Property Assessments and Appeals’ means the Board of Real Property Assessments and Appeals of the District of Columbia.”
Editor's Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
Applicability of D.C. Law 18-363: Section 3a of D.C. Law 18-363, as added by D.C. Law 19-155, § 4, provided: “Sec. 3a. Applicability; transition.
“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 33 - Superior Court, Tax Division › § 47–3302. Retirement of Judge of District of Columbia Tax Court

§ 47–3302. Retirement of Judge of District of Columbia Tax Court.
(a) The judge of the District of Columbia Tax Court may hereafter retire (1) after having served as a judge of such Court for a period or periods aggregating 20 years or more, whether continuously or not, (2) after having served as a judge of such Court for a period or periods aggregating 10 years or more, whether continuously or not, and having attained the age of 70 years, or (3) after having a permanent disability that prevents performance of his duties, regardless of age or length of service. Such judge may retire for disability by furnishing to the Commissioner of the District of Columbia a certificate of disability signed by the Chief Judge of the United States District Court for the District of Columbia. The judge who retires under this section shall receive annually in monthly installments, during the remainder of his life, a sum equal to such proportion of the salary received by such judge at the time of such retirement as a total of his aggregate years of service bears to the period of 30 years, the same to be paid in the same manner as the salary of such judge. In no event shall the sum received by such judge hereunder be in excess of the salary of such judge at the time of such retirement. In computing the years of service under this section, service in the Board of Tax Appeals for the District of Columbia shall be included whether or not such service be continuous.
(b) The term “retire” as used in this section means and includes retirement, resignation, or failure of reappointment upon the expiration of the term of office of incumbent.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 2; May 16, 1938, 52 Stat. 370, ch. 223, § 8; July 26, 1939, 53 Stat. 1108, ch. 367, title IV, § 5(a); Oct. 28, 1949, 63 Stat. 972, ch. 782, title XI, § 1106(a); July 10, 1952, 66 Stat. 547, ch. 649, § 5; July 11, 1955, 69 Stat. 290, ch. 302, § 3; July 2, 1956, 70 Stat. 485, ch. 494, § 1; Aug. 14, 1964, 78 Stat. 431, Pub. L. 88-426, § 306(i)(4); Oct. 17, 1968, 82 Stat. 1119, Pub. L. 90-579, § 3; Apr. 15, 1970, 84 Stat. 198, Pub. L. 91-231, § 6(c); July 29, 1970, 84 Stat. 579, Pub. L. 91-358, title I, § 161(a)(2); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 24, 2007, D.C. Law 16-305, § 73(h), 53 DCR 6198.)
Prior Codifications
1981 Ed., § 47-3302.
1973 Ed., § 47-2402.
Effect of Amendments
D.C. Law 16-305, in subsec. (a), substituted “a permanent disability that prevents performance” for “become permanently disabled from performing”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 33 - Superior Court, Tax Division › § 47–3306. Refund of erroneous collections

§ 47–3306. Refund of erroneous collections.
Any sum finally determined by the Superior Court to have been erroneously paid by or collected from the taxpayer shall be refunded by the District to the taxpayer from its annual appropriation for refunding erroneously paid taxes in said District.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 7; May 16, 1938, 52 Stat. 374, ch. 223, § 8; July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(g); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3306.
1973 Ed., § 47-2407.
Section References
This section is referenced in § 25-910, § 42-1114, § 47-914, § 47-1512, § 47-1533, § 47-2021, § 47-2413, § 47-4437, and § 50-2201.22.
Cross References
Alcoholic beverage control, tax appeals, see § 25-910.
Cigarette tax, appeals, see § 47-2413.
Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431.
Gross sales tax, appeals, see § 47-2021.
Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01.
Real property assessment and tax, taxable real estate, new structures, improvements, complaints, see § 47-829.
Recordation tax on deeds, deficiency assessment appeal, see § 42-1114.
Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533.
Taxation of personal property, rolling stock, appeals, see § 47-1512.
Traffic regulation, excise tax appeals, see § 50-2201.22.
Transfer tax on real property, appeal and judicial review, see § 47-914.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 33 - Superior Court, Tax Division › § 47–3307. Certain suits forbidden

§ 47–3307. Certain suits forbidden.
No suit shall be filed to enjoin the assessment or collection by the District of Columbia or any of its officers, agents, or employees of any tax.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 10; May 16, 1938, 52 Stat. 375, ch. 223, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3307.
1973 Ed., § 47-2410.
Section References
This section is referenced in § 25-910, § 47-914, § 47-1533, § 47-2021, § 47-2413, and § 50-2201.22.
Cross References
Alcoholic beverage control, tax appeals, see § 25-910.
Cigarette tax, appeals, see § 47-2413.
Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431.
Gross sales tax, appeals, see § 47-2021.
Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01.
Real property assessment and tax, new buildings, complaints and appeals, see § 47-830.
Recordation tax on deeds, deficiency assessment appeal, see § 42-1114.
Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533.
Taxation of personal property, rolling stock, appeals, see § 47-1512.
Traffic regulation, excise tax appeals, see § 50-2201.22.
Transfer tax on real property, appeal and judicial review, see § 47
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 33 - Superior Court, Tax Division › § 47–3308. Manner of serving notices

§ 47–3308. Manner of serving notices.
Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, addressed to such person at the address given in any return filed by him, or, if no return has been filed, then to his last-known address. The proof of mailing of any notice mentioned in this chapter shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which must be determined under the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 11; May 16, 1938, 52 Stat. 375, ch. 223, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3308.
1973 Ed., § 47-2411.
Section References
This section is referenced in § 25-910, § 47-914, § 47-1533, § 47-2021, § 47-2413, § 47-3717, § 47-3908, and § 50-2201.22.
Cross References
Alcoholic beverage control, tax appeals, see § 25-910.
Cigarette tax, appeals, see § 47-2413.
Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431.
Gross sales tax, appeals, see § 47-2021.
Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01.
Inheritance and estate taxes, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3717.
Recordation tax on deeds, deficiency assessment appeal, see § 42-1114.
Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533.
Taxation of personal property, rolling stock, appeals, see § 47-1512.
Toll telecommunication service tax, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3908.
Traffic regulation, excise tax appeals, see § 50-2201.22.
Transfer tax on real property, appeal and judicial review, see § 47-914.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 33 - Superior Court, Tax Division › § 47–3309. Reference by Mayor to the Superior Court

§ 47–3309. Reference by Mayor to the Superior Court.
In any matter affecting taxation, the determination of which is by law left to the discretion of the Mayor, the Mayor may, if he so elects, refer such matter to the Superior Court to make findings of fact and submit recommendations, such findings of fact and recommendations, if any, to be advisory only and not binding on the Mayor, and shall be without prejudice to the Mayor to make such further and other inquiry and investigation concerning such matter as he in his discretion shall consider necessary or advisable.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 13; July 26, 1939, 53 Stat. 1110, ch. 367, title IV, § 5(c); July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(g); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3309.
1973 Ed., § 47-2412.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3401.03. Security for advances

§ 47–3401.03. Security for advances.
(a) In general. — The Secretary shall require the District government to provide such security for any advance made under §§ 47-3401 through 47-3401.04, as the Secretary determines to be appropriate.
(b) Authority to require specific security. — As security for any advance made under §§ 47-3401 through 47-3401.04, the Secretary may require the District government to:
(1) Pledge to the Secretary specific taxes and revenue of the District government, if such pledging does not cause the District government to violate existing laws or contracts; and
(2) Establish a debt service reserve fund pledged to the Secretary.
(July 26, 1939, 53 Stat. 1118, ch. 367, title VI, § 603; as added Apr. 17, 1995, 109 Stat. 120, Pub. L. 104-8, § 204(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; renumbered as § 604, Aug. 5, 1997, 111 Stat. 765, Pub. L. 105-33, § 11402(1).)
Prior Codifications
1981 Ed., § 47-3401.3.
Section References
This section is referenced in § 47-392.05.
Cross References
Budget and financial management, existing provisions and procedure and practice preserved, borrowing and spending limitations, see § 1-206.03.
Budget and financial management, suspension of activities upon payment of Authority obligations, see § 47-391.07.
District government, financial plan and budget, control periods described, initiation under certain sections, see § 47-392.09.
District government, financial plan and budget, deposit of annual federal contribution with Authority, exception, see § 47-392.05.
District government, financial plan and budget, restrictions on borrowing during control year, application to certain sections, see § 47-392.04.
District government, financial plan and budget, special rules for Fiscal Year 1996, prohibition against allocation of advances if certification in effect, see § 47-392.08.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3401.05. Definitions

§ 47–3401.05. Definitions.
For purposes of this chapter:
(1) The term “Authority” means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a);
(2) The term “control period” has the meaning given such term under § 47-393(4) [§ 47-393(3)];
(3) The term “District government” has the meaning given such term under § 47-393(5);
(4) The term “financial plan and budget” has the meaning given such term under § 47-393(6); and
(5) The term “Secretary” means the Secretary of the Treasury.
(July 26, 1939, 53 Stat. 1118, ch. 367, title VI, § 605; as added Apr. 17, 1995, 109 Stat. 120, Pub. L. 104-8, § 204(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; renumbered as § 606, Aug. 5, 1997, 111 Stat. 765, Pub. L. 105-33, § 11402(1).)
Prior Codifications
1981 Ed., § 47-3401.5.
Cross References
Budget and financial management, existing provisions and procedure and practice preserved, borrowing and spending limitations, see § 1-206.03.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3402. Annual payment by the United States — Appropriations — Generally

§ 47–3402. Annual payment by the United States — Appropriations — Generally.
There are authorized to be appropriated, as the annual payment by the United States toward defraying the expenses of the government of the District of Columbia, not to exceed $173,000,000 for the fiscal year ending June 30, 1972, and not to exceed $178,000,000 for the fiscal year ending June 30, 1973, and for each fiscal year thereafter. Sums appropriated under this section shall be credited to the General Fund of the District of Columbia.
(July 16, 1947, 61 Stat. 361, ch. 258, Art. VI, § 1; May 18, 1954, 68 Stat. 113, ch. 218, title VII, § 701; Sept. 30, 1966, 80 Stat. 857, Pub. L. 89-610, title V, § 501; Nov. 3, 1967, 81 Stat. 339, Pub. L. 90-120, title I, § 101; Aug. 2, 1968, 82 Stat. 612, Pub. L. 90-450, title I, § 101; Oct. 31, 1969, 83 Stat. 180, Pub. L. 91-106, title VII, § 701; Jan. 5, 1971, 84 Stat. 1930, Pub. L. 91-650, title I, § 101; Dec. 15, 1971, 85 Stat. 654, Pub. L. 92-196, title VI, § 601(a); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3402.
1973 Ed., § 47-2501a.
Section References
This section is referenced in § 47-3403.
Editor's Notes
Federal payment to the District of Columbia: Public Law 104-194, 110 Stat. 2356, the D.C. Appropriations Act, 1997, provided for payment to the District of Columbia for the fiscal year ending September 30, 1997, $660,000,000.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3403. Annual payment by the United States — Appropriations — Employee pay increases

§ 47–3403. Annual payment by the United States — Appropriations — Employee pay increases.
(a) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1972, there is authorized to be appropriated to the District of Columbia for such fiscal year not to exceed $6,000,000 which may only be used in such fiscal year to pay officers and employees of the District of Columbia increased compensation which is required by comparability adjustments made on or after January 1, 1972, in the rates of pay of statutory pay systems (as defined in § 5301(c) of Title 5, United States Code), based on the 1971 Bureau of Labor Statistics survey.
(b) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1973, and for each fiscal year thereafter, there is authorized to be appropriated to the District of Columbia not to exceed $12,000,000 for each such fiscal year which may only be used to pay officers and employees of the District of Columbia increased compensation which is required by comparability adjustments made on or after January 1, 1972, in the rates of pay of statutory pay systems (as defined in § 5301(c) of Title 5, United States Code), based on the 1971 Bureau of Labor Statistics survey.
(Dec. 15, 1971, 85 Stat. 655, Pub. L. 92-196, title VI, § 601(b); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3403.
1973 Ed., § 47-2501a-1.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3404. Annual payment by the United States — Appropriations — Deficiency

§ 47–3404. Annual payment by the United States — Appropriations — Deficiency.
If in any fiscal year or years a deficiency exists between the amount appropriated and the amount authorized by this article to be appropriated, additional appropriations are hereby authorized for subsequent fiscal years to pay such deficiency or deficiencies.
(July 16, 1947, 61 Stat. 361, ch. 258, art. VI, § 2; May 18, 1954, 68 Stat. 113, ch. 218, title VII, § 701; Mar. 31, 1956, 70 Stat. 83, ch. 154, § 401; June 6, 1958, 72 Stat. 183, Pub. L. 85-451, § 2; Aug. 27, 1963, 77 Stat. 130, Pub. L. 88-104, § 1; Sept. 30, 1966, 80 Stat. 857, Pub. L. 89-610, title V, § 501; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3404.
1973 Ed., § 47-2501b.
References in Text
The reference to “this article” in this section is to art. VI, 61 Stat. 361, ch. 258, approved July 16, 1947.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3405. Annual payment by the United States — Duties of Mayor and Council; submittal of request to President. [Repealed]

§ 47–3405. Annual payment by the United States — Duties of Mayor and Council; submittal of request to President. [Repealed]
Repealed.
(Dec. 24, 1973, 87 Stat. 812, Pub. L. 93-198, title V, § 501; Aug. 5, 1997, 111 Stat. 777, Pub. L. 105-33, § 11601(a)(1).)
Prior Codifications
1981 Ed., § 47-3405.
1973 Ed., § 47-2501c.
Effective Dates
Pub. L. 105-33, title XI, § 11721, Aug. 5, 1997, 111 Stat. 786, provided: “Sec. 11721. Effective Date. Except as otherwise provided in this title, the provisions of this title shall take effect on the later of October 1, 1997, or the day the District of Columbia Financial Responsibility and Management Assistance Authority certifies that the financial plan and budget for the District government for fiscal year 1998 meet the requirements of section 201(c)(1) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995, as amended by this title.”
Editor's Notes
This provision is also codified at § 1-205.01.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3406.01. Federal payment formula

§ 47–3406.01. Federal payment formula.
Repealed.
(Dec. 24, 1973, 87 Stat. 813, Pub. L. 93-198, title V, § 503; as added Aug. 17, 1991, 105 Stat. 495, Pub. L. 102-102, § 2(b); Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 2; Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8,§ 301(e); Aug. 5, 1997, 111 Stat. 777, Pub. L. 105-33, § 11601(a)(1).)
Prior Codifications
1981 Ed., § 47-3406.1.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3406.02. Federal contribution to operations of government of Nation’s Capital

§ 47–3406.02. Federal contribution to operations of government of Nation’s Capital.
(a) Findings. — Congress finds as follows:
(1) Congress has restricted the overall size of the District of Columbia’s economy by limiting the height of buildings in the District and imposing other limitations relating to the Federal presence in the District.
(2) Congress has imposed limitations on the District’s ability to tax income earned in the District of Columbia.
(3) The unique status of the District of Columbia as the seat of the government of the United States imposes unusual costs and requirements which are not imposed on other jurisdictions and many of which are not directly reimbursed by the Federal government.
(4) These factors play a significant role in causing the relative tax burden on District residents to be greater than the burden on residents in other jurisdictions in the Washington, D.C. metropolitan area and in other cities of comparable size.
(b) Federal contribution. —
(1) There is authorized to be appropriated a Federal contribution towards the costs of the operation of the government of the Nation’s capital:
(A) For fiscal year 1998, $190,000,000; and
(B) For each subsequent fiscal year, such amount as may be necessary for such contribution.
(2) In determining the amount appropriated pursuant to the authorization under this subsection, Congress shall take into account the findings described in subsection (a) of this section.
(Aug. 5, 1997, 111 Stat. 778, Pub. L. 105-33, § 11601(c); Apr. 20, 1999, D.C. Law 12-264, § 52(y), 46 DCR 2118; Mar. 2, 2007, D.C. Law 16-191, § 82, 53 DCR 6794.)
Prior Codifications
1981 Ed., § 47-3406.2.
Section References
This section is referenced in § 47-392.05 and § 47-3401.04.
Effect of Amendments
D.C. Law 16-191, in subsec. (b), designated pars. (1) and (2), and redesignated former pars. (1) and (2) as subpars. (b)(1)(A) and (B).
Cross References
District government, financial plan and budget, deposit of annual federal contribution with Authority into escrow account, see § 47-3406.
Taxation and fiscal affairs, failure to reimburse the Treasury, withholding federal payments, see § 47-3401.04.
Emergency Legislation
For temporary (90 day) amendment of section, see § 14 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3407. Regulations

§ 47–3407. Regulations.
The Council of the District of Columbia is authorized to make such rules and regulations as may be necessary to carry out the provisions of the District of Columbia Revenue Act of 1937, as amended and shall prescribe and publish all needful rules and regulations for the enforcement of the Revenue Act of 1939.
(Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 3; May 16, 1938, 52 Stat. 370, ch. 223, § 7; July 26, 1939, 53 Stat. 1119, ch. 367, title VIII, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3407.
1973 Ed., § 47-2502.
References in Text
The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937.
The Revenue Act of 1939, referred to in this section, is 50 Stat. 1087, approved July 26, 1939.