reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 42 - Real Property › Chapter 9 - Ownership of Real Property by Aliens and Nonresidents › § 42–901. Ownership of real estate by aliens

§ 42–901. Ownership of real estate by aliens.
The Act entitled “An Act to better define and regulate the rights of aliens to hold and own real estate in the territories,” approved March 2, 1897 (48 U.S.C. §§ 1501 -1507 ), be, and the same is hereby, amended so as to extend to aliens the same rights and privileges concerning the acquisition, holding, owning, and disposition of real estate in the District of Columbia as by that Act are conferred upon them in respect of real estate in the territories of the United States. All laws and parts of laws so far as they conflict with the provisions of this section are hereby repealed.
(Feb. 23, 1905, 33 Stat. 733, ch. 733.)
Prior Codifications
1981 Ed., § 45-1301.
1973 Ed., § 45-1501.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 9 - Ownership of Real Property by Aliens and Nonresidents › § 42–902. Ownership of legations or residences by representatives of foreign governments

§ 42–902. Ownership of legations or residences by representatives of foreign governments.
An Act entitled “An Act to restrict the ownership of real estate in the territories to American citizens, and so forth,” approved March 3, 1887, be so amended that the same shall not apply to or operate in the District of Columbia, so far as relates to the ownership of legations, or the ownership of residences by representatives of foreign governments, or attaches thereof.
(Mar. 9, 1888, 25 Stat. 45, ch. 30.)
Prior Codifications
1981 Ed., § 45-1302.
1973 Ed., § 45-1505.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 9 - Ownership of Real Property by Aliens and Nonresidents › § 42–903. Resident agent required for care and maintenance of vacant property owned by nonresidents

§ 42–903. Resident agent required for care and maintenance of vacant property owned by nonresidents.
(a) Any person who is the owner of vacant property in the District of Columbia and who is not a resident of the District of Columbia must appoint or employ an agent who is a resident of the District of Columbia. This person shall be authorized by the owner and shall be responsible for the care and maintenance of the property. The owner shall notify the Director of the Department of Finance and Revenue of the appointment of the agent and of any change in the agent or in the address of the agent. Any owner of vacant property in the District of Columbia found to be in violation of this section shall be subject to a penalty of $300.
(b)(1) A person or entity that is the nonresident owner of one or more rental units shall appoint and continuously maintain a registered agent for the service of process. The appointment shall be made by filing a statement with the Mayor. The registered agent shall be an individual who is a resident of the District of Columbia or an organization incorporated in the District of Columbia. If the owner changes the registered agent, or if the name or address or any other information about the registered agent changes after the statement is filed with the Mayor, the nonresident owner shall file a statement notifying the Mayor of the change.
(2) The Mayor shall serve as the registered agent for the nonresident owner if a registered agent is not appointed under paragraph (1) of this subsection or if the individual or organization named ceases to serve as the resident agent and no successor is appointed.
(3) The Mayor shall impose a reasonable fee to cover the cost of administering this section.
(c) For purposes of this section, the term “rental unit” shall have the same meaning as set forth in § 42-3501.03(33).
(d) A nonresident owner of one or more rental units in the District of Columbia in violation of this section shall be subject to a penalty of $300.
(e) Any fees and penalties collected under this section shall be deposited in the fund established by § 42-3131.01(b)(1).
(Mar. 10, 1983, D.C. Law 4-205, § 5, 30 DCR 188; Apr. 27, 2001, D.C. Law 13-281, § 106, 48 DCR 1888.)
Prior Codifications
1981 Ed., § 45-1311.
Effect of Amendments
D.C. Law 13-281 designated subsec. (a): in the last sentence of subsec. (a), substituted “a penalty of $300” for “a fine of $50”; and added subsecs. (b) to (e).
References in Text
Pursuant to the Office of the Chief Financial Officer’s “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register ( 44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner’s Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1001. “Power” defined

§ 42–1001. “Power” defined.
A power is an authority to do some act in relation to lands or the creation of estates therein or of charges thereon which the owner granting or reserving such power might himself lawfully perform.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1037.)
Prior Codifications
1981 Ed., § 45-101.
1973 Ed., § 45-1001.
Editor's Notes
Uniform Disclaimer of Property Interests Act: See § 19-1501 et seq.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1002. General power

§ 42–1002. General power.
A power is general where it authorizes the alienation in fee, by means of a conveyance, will, or charge, of the lands embraced in the power to any alienee whatever.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1038.)
Prior Codifications
1981 Ed., § 45-102.
1973 Ed., § 45-1002.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1003. Special power

§ 42–1003. Special power.
A power is special:
(1) Where the persons or class of persons to whom the disposition of the lands under the power is to be made is designated;
(2) Where the power authorizes the alienation, by means of a conveyance, will, or charge, of a particular estate or interest less than a fee.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1039.)
Prior Codifications
1981 Ed., § 45-103.
1973 Ed., § 45-1003.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1004. Beneficial power

§ 42–1004. Beneficial power.
A general or special power is beneficial where no person other than the grantee has, by the terms of its creation, any interest in its execution.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1040.)
Prior Codifications
1981 Ed., § 45-104.
1973 Ed., § 45-1004.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1005. Giving of absolute power — To owner of limited estate

§ 42–1005. Giving of absolute power — To owner of limited estate.
Where an absolute power of disposition, not accompanied by any trust, shall be given to the owner of a particular estate for life or years, such estate shall be changed into a fee, absolute in respect to the rights of creditors and purchasers but subject to any future estates limited thereon in case the power should not be executed or the lands should not be sold for the satisfaction of debts.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1041.)
Prior Codifications
1981 Ed., § 45-105.
1973 Ed., § 45-1005.
Section References
This section is referenced in § 42-1008.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1006. Giving of absolute power — To owner of unlimited estate

§ 42–1006. Giving of absolute power — To owner of unlimited estate.
Where a like power of disposition shall be given to any person to whom no particular estate is limited, such person shall also take a fee, subject to any future estates that may be limited thereon but absolute in respect to creditors and purchasers.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1042.)
Prior Codifications
1981 Ed., § 45-106.
1973 Ed., § 45-1006.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1007. Giving of absolute power — Where no remainder on grantee’s estate

§ 42–1007. Giving of absolute power — Where no remainder on grantee’s estate.
In all cases where such power of disposition is given and no remainder is limited on the estate of the grantee of the power, such grantee shall be entitled to an absolute fee.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1043.)
Prior Codifications
1981 Ed., § 45-107.
1973 Ed., § 45-1007.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1008. Construction of power to devise inheritance given to tenant with limited estate

§ 42–1008. Construction of power to devise inheritance given to tenant with limited estate.
Where a general and beneficial power to devise the inheritance shall be given to a tenant for life or for years, such tenant shall be deemed to possess an absolute power of disposition, within the meaning and subject to the provisions of §§ 42-1005 to 42-1007.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1044.)
Prior Codifications
1981 Ed., § 45-108.
1973 Ed., § 45-1008.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1009. Right of grantor to reserve power

§ 42–1009. Right of grantor to reserve power.
The grantor in any conveyance may reserve to himself any power, beneficial or in trust, which he might lawfully grant to another, and every power thus reserved shall be subject to the provisions of this chapter as if granted to another.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1045.)
Prior Codifications
1981 Ed., § 45-109.
1973 Ed., § 45-1009.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1010. Liability of special and beneficial power in equity

§ 42–1010. Liability of special and beneficial power in equity.
Every special and beneficial power shall be liable, in equity, to the claims of creditors, and the execution of the power may be decreed for the benefit of the creditors entitled.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1046.)
Prior Codifications
1981 Ed., § 45-110.
1973 Ed., § 45-1010.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1011. General powers in trust

§ 42–1011. General powers in trust.
A general power is in trust when any person or class of persons other than the grantee of such power is designated as entitled to the proceeds, or any portion of the proceeds or other benefits to result from the alienation of the lands, according to the power.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1047.)
Prior Codifications
1981 Ed., § 45-111.
1973 Ed., § 45-1011.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1012. Special powers in trust

§ 42–1012. Special powers in trust.
A special power is in trust:
(1) When the disposition which it authorizes is limited to be made to any person or class of persons other than the grantee of such power;
(2) When any person or class of persons other than the grantee is designated as entitled to any benefit from the disposition or change authorized by the power.
(Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1048.)
Prior Codifications
1981 Ed., § 45-112.
1973 Ed., § 45-1012.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1013. Trust powers imperative — Duty upon grantee

§ 42–1013. Trust powers imperative — Duty upon grantee.
Every trust power, unless its execution or non-execution is made expressly to depend on the will of the grantee, is imperative and imposes a duty on the grantee the performance of which may be compelled in equity for the benefit of the parties interested.
(Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1049.)
Prior Codifications
1981 Ed., § 45-113.
1973 Ed., § 45-1013.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1014. Trust powers imperative — Effect of grantee’s right of selection of objects of trust

§ 42–1014. Trust powers imperative — Effect of grantee’s right of selection of objects of trust.
A trust power does not cease to be imperative where the grantee has the right to select any and exclude others of the persons designated as the objects of the trust.
(Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1050.)
Prior Codifications
1981 Ed., § 45-114.
1973 Ed., § 45-1014.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1015. Beneficiaries to take equally unless otherwise directed; effect of giving trustee discretion

§ 42–1015. Beneficiaries to take equally unless otherwise directed; effect of giving trustee discretion.
Where a disposition under a power is directed to be made to or among or between several persons, without any specifications of the share or sum to be allotted to each, all the persons designated shall be entitled to an equal proportion. But when the terms of the power import that the estate or fund is to be distributed between the persons so designated, in such manner or proportions as the trustee of the power may think proper, the trustee may allot the whole to any 1 or more of such persons in exclusion of the others.
(Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1051.)
Prior Codifications
1981 Ed., § 45-115.
1973 Ed., § 45-1015.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1016. Execution of trust powers for benefit of creditors and assignees

§ 42–1016. Execution of trust powers for benefit of creditors and assignees.
The execution in whole or in part of any trust power may be decreed in equity for the benefit of the creditors or assignees of any person entitled to compel its execution when the interest of the objects of such trust is assignable.
(Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1052.)
Prior Codifications
1981 Ed., § 45-116.
1973 Ed., § 45-1016.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1017. Writing needed to execute power

§ 42–1017. Writing needed to execute power.
No power can be executed except by some instrument in writing, which would be sufficient in law to pass the estate or interest intended to pass under the power if the person executing the power were the actual owner.
(Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1053.)
Prior Codifications
1981 Ed., § 45-117.
1973 Ed., § 45-1017.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1018. Power to be executed by devise, will, or grant, as directed

§ 42–1018. Power to be executed by devise, will, or grant, as directed.
Where a power to dispose of lands is confined to a disposition by devise or will, the instrument of execution must be a will duly executed; and where a power is confined to a disposition by grant it cannot be executed by will, although the disposition is not intended to take effect until after the death of the party executing the power.
(Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1054.)
Prior Codifications
1981 Ed., § 45-118.
1973 Ed., § 45-1018.
Cross References
Wills, see §§ 18-108, 18-303.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 10 - Powers Relating to Realty › § 42–1019. Grantee may execute power without direct reference to such

§ 42–1019. Grantee may execute power without direct reference to such.
Every instrument executed by the grantee of a power conveying an estate or creating a charge, which such grantee would have no right to convey or create unless by virtue of his power, shall be deemed a valid execution of the power, although such power be not recited or referred to therein.
(Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1055.)
Prior Codifications
1981 Ed., § 45-119.
1973 Ed., § 45-1019.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1102.01. Sales or assignments of instruments on secondary market exempt from tax

§ 42–1102.01. Sales or assignments of instruments on secondary market exempt from tax.
A sale or assignment of a note, mortgage, deed of trust, or other instrument from one lender to another, on the secondary market, where there are no changes in the terms or conditions provided in the instrument and the borrower has taken no action to refinance, shall be exempt from the tax imposed by this chapter.
(Mar. 2, 1962, 76 Stat. 11, Pub. L. 87-408, title III, § 302a; as added June 14, 1994, D.C. Law 10-128, § 101(c), 41 DCR 2096.)
Prior Codifications
1981 Ed., § 45-922.1.
Editor's Notes
Application of Law 10-128: See Historical and Statutory Notes following § 42-1101.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages

§ 42–1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages.
(a) Consideration for a deed conveying title to real property or transferring an economic interest in real property, for purposes of the tax imposed by § 42-1103(a) and (b), including any mortgages, liens, or encumbrances thereon, shall be the amount required to be paid or provided in exchange for the execution and delivery of the deed. Where no price or amount is paid or required to be paid for the real property or for the transfer of an economic interest in real property or where the price is nominal, the consideration for the deed shall, for purposes of the tax imposed by § 42-1103(a) and (b), be the fair market value of the real property, and the tax shall be based upon the fair market value.
(b) On a deed conveying a security interest in real property, the principal amount of debt that the deed secures, for the purposes of the tax imposed by § 42-1103(c), shall be the principal amount of the debt recited on the face of the deed unless, from other information available to the Mayor, the Mayor determines that the principal amount of debt is a higher amount.
(c) Whenever, in the opinion of the Mayor, a submission for recordation does not contain sufficient information to determine the fair market value of real property conveyed by a deed, an economic interest in real property transferred by a deed, or the principal amount of debt secured by a deed, the Mayor may determine the amount from the information available.
(Mar. 2, 1962, 76 Stat. 12, Pub. L. 87-408, title III, § 304; Sept. 13, 1980, D.C. Law 3-92, § 101(d), 27 DCR 3390; Sept. 9, 1989, D.C. Law 8-20, § 2(d), 36 DCR 4564; June 14, 1994, D.C. Law 10-128, § 101(f), 41 DCR 2096.)
Prior Codifications
1981 Ed., § 45-924.
1973 Ed., § 45-724.
Section References
This section is referenced in § 42-1101.
Editor's Notes
Application of Law 8-20: See Historical and Statutory Notes following § 42-1101.
Application of Law 10-128: See Historical and Statutory Notes following § 42-1101.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation. [Repealed]

§ 42–1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 12, Pub. L. 87-408, title III, § 305; July 29, 1970, 84 Stat. 572, Pub. L. 91-358, title I, § 155(c)(41); July 13, 1978, D.C. Law 2-91, § 304, 24 DCR 9765; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-925.
1973 Ed., § 45-725.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]

§ 42–1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 306; Sept. 9, 1989, D.C. Law 8-20, § 2(e), 36 DCR 4564; June 14, 1994, D.C. Law 10-128, § 101(g), 41 DCR 2096; May 5, 1995, D.C. Law 11-9, § 2, 42 DCR 1173; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-926.
1973 Ed., § 45-726.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Editor's Notes
Application of Law 8-20: See Historical and Statutory and Historical Notes following § 42-1101.
Application of Law 10-128: See Historical and Statutory Notes following § 42-1101.
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1107. Burden on taxpayer to prove deed exempt from tax

§ 42–1107. Burden on taxpayer to prove deed exempt from tax.
For the purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all deeds are taxable and the burden shall be upon the taxpayer to show that a deed is exempt from tax.
(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 307.)
Prior Codifications
1981 Ed., § 45-927.
1973 Ed., § 45-727.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment. [Repealed]

§ 42–1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 308; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-928.
1973 Ed., § 45-728.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary (90 day) amendment of section, see § 10(c) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1108.01. Enforcement

§ 42–1108.01. Enforcement.
This chapter shall be enforced in accordance with the provisions of chapters 41, 42, 43 and 44 of Title 47, including criminal enforcement, imposition or abatement of penalties and interest, administration of this chapter, and collection of taxes imposed hereunder; provided, that the denial of an exemption applied for under authority of § 42-1102 shall be subject to the same notice and appeal provisions and procedures as set forth under § 47-1009 relating to the denial of a real property tax exemption applied for under authority of § 47-1002.
(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 308a; as added Apr. 4, 2003, D.C. Law 14-282, § 9(c), 50 DCR 896.)
Emergency Legislation
For temporary (90 day) addition of § 42-1108.01, see § 10(b) 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 § 42-1108.01, see § 10(c) 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 § 42-1108.01, see § 10(c) 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, see § 10(c) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) addition, see § 10(c) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1109. When Mayor may compromise tax. [Repealed]

§ 42–1109. When Mayor may compromise tax. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 309; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-929.
1973 Ed., § 45-729.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions. [Repealed]

§ 42–1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 14, Pub. L. 87-408, title III, § 310; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-930.
1973 Ed., § 45-730.
Emergency Legislation
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1111. Mayor may compromise penalties and adjust interest. [Repealed]

§ 42–1111. Mayor may compromise penalties and adjust interest. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 15, Pub. L. 87-408, title III, § 311; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-931.
1973 Ed., § 45-731.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1112. Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof. [Repealed]

§ 42–1112. Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 15, Pub. L. 87-408, title III, § 312; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-932.
1973 Ed., § 45-732.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1113. Administration of oaths and affidavits by Mayor. [Repealed]

§ 42–1113. Administration of oaths and affidavits by Mayor. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 15, Pub. L. 87-408, title III, § 313; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-933.
1973 Ed., § 45-733.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1114. Appeal from deficiency assessment

§ 42–1114. Appeal from deficiency assessment.
Any person aggrieved by any assessment of a deficiency in tax finally determined by the Mayor under the provisions of § 42-1108 [repealed] may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, and 47-3306 to 47-3308, as amended and as the same may hereinafter be amended.
(Mar. 2, 1962, 76 Stat. 15, Pub. L. 87-408, title III, § 314; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, §§ 156(b), 161(e)(1).)
Prior Codifications
1981 Ed., § 45-934.
1973 Ed., § 45-734.
Emergency Legislation
For temporary (90 day) amendment of section, see § 10(d) 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 § 10(d) 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 § 10(d) 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 § 10(d) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 10(d) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1115. Overpayments and refunds thereof. [Repealed]

§ 42–1115. Overpayments and refunds thereof. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408, title III, § 315; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-935.
1973 Ed., § 45-735.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
2023 District of Columbia Code › Title 42 - Real Property › Chapter 11 - Recordation Tax on Deeds › § 42–1116. Stamps and other devices as evidence of collection and payment of taxes. [Repealed]

§ 42–1116. Stamps and other devices as evidence of collection and payment of taxes. [Repealed]
Repealed.
(Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408, title III, § 316; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
Prior Codifications
1981 Ed., § 45-936.
1973 Ed., § 45-736.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Legislation
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 402(334) of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to the District of Columbia Council, subject to the right of the Commissioner as provided in § 406 of the Plan. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.