2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 9 - Transfer Tax on Real Property › § 47–901. Definitions

§ 47–901. Definitions.
When used in this chapter, unless otherwise required by the context:
(1) The word “District” means the geographic boundaries of the District of Columbia.
(2) The word “Mayor” means the Mayor of the District of Columbia, or his or her duly authorized agents or representatives.
(3) The word “deed” means any document, instrument, or writing (other than a lease or ground rent for a term (including renewals) that is less than 30 years), regardless of where made, executed, or delivered whereby any real property in the District, or any interest therein (including an estate for life), is conveyed, vested, granted, bargained, sold, transferred, or assigned.
(4) The words “real property” mean every estate or right, legal or equitable, present or future, vested or contingent in lands, tenements, or hereditaments located in whole or in part within the District.
(5) The word “consideration”, except as otherwise provided in § 47-904, means the price or amount actually paid, or required to be paid for real property including any mortgages, liens, encumbrances thereon, construction loan deeds of trust or mortgages, or permanent loan deeds of trust or mortgages.
(6) The word “person” means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, any individual acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by 2 or more persons.
(7) The word “deficiency” means the amount or amounts by which the tax imposed by this chapter as determined by the Mayor exceeds the amount shown as the tax upon the return of the person or persons liable for the payment thereof.
(8) The word “taxpayer” means any person required by this chapter to pay a tax, or file a return.
(9) The word “transfer” means the process whereby any real property in the District, or any interest therein is conveyed, vested, granted, bargained, sold, transferred, or assigned from 1 person to another.
(10) The word “transferor” means the person who conveys, vests, grants, bargains, sells, transfers, or assigns any real property or any interest therein in the District, or causes the same through his or her authorized agent.
(11) The word “transferee” means the person to whom any real property in the District, or any interest therein, is conveyed, vested, granted, bargained, sold, transferred, or assigned.
(Sept. 13, 1980, D.C. Law 3-92, § 401, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 505(a), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-901.
Effect of Amendments
D.C. Law 13-305, in par. (3), substituted “lease or ground rent for a term (including renewals) that is less than 30 years” for “will or a lease” and substituted “or any interest therein (including an estate for life)” for “or any interest therein”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 5(a) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) amendment of section, see § 5(a) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).