reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part A - Establishment and Organization of Authority › § 47–391.09. Chief Management Officer

§ 47–391.09. Chief Management Officer.
(a) The Authority may employ a Chief Management Officer of the District of Columbia, who shall be appointed by the Chair with the consent of the Authority. The Chief Management Officer shall assist the Authority in the fulfillment of its responsibilities under the District of Columbia Management Reform Act of 1997, subtitle B of the National Capital Revitalization and Self-Government Improvement Act of 1997, title XI of Public Law 105-33, to improve the effectiveness and efficiency of the District of Columbia Government. The Authority may delegate to the Chief Management Officer responsibility for oversight and supervision of departments and functions of the District of Columbia Government, or successor departments and functions, consistent with the District of Columbia Management Reform Act of 1997, subtitle B of the National Capital Revitalization and Self-Government Improvement Act of 1997, title XI of Public Law 105-33. The Chief Management Officer shall report directly to the Authority, through the Chair of the Authority, and shall be directed in his or her performance by a majority of the Authority. The Chief Management Officer shall be paid at an annual rate determined by the Authority sufficient in the judgment of the Authority to obtain the services of an individual with the skills and experience required to discharge the duties of the office.
(b) Employment contract. — Notwithstanding any other provision of law, the employment agreement entered into as of January 15, 1998, between the Chief Management Officer and the District of Columbia Financial Responsibility and Management Assistance Authority shall be valid in all respects.
(Apr. 17, 1995, 109 Stat. 141, Pub. L. 104-8, § 109; as added Oct. 21, 1998, 112 Stat. 2681-148, Pub. L. 105-277, § 159.)
Prior Codifications
1981 Ed., § 47-391.9.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part B - Establishment and Enforcement of Financial Plan and Budget for District Government › § 47–392.05. Deposit of annual federal contribution with Authority

§ 47–392.05. Deposit of annual federal contribution with Authority.
(a) In general. —
(1) Deposit into escrow account. — In the case of a fiscal year which is a control year, the Secretary of the Treasury shall deposit any Federal contribution to the District of Columbia for the year authorized under § 47-3406.02(b) into an escrow account held by the Authority, which shall allocate the funds to the Mayor at such intervals and in accordance with such terms and conditions as it considers appropriate to implement the financial plan for the year. In establishing such terms and conditions, the Authority shall give priority to using the Federal contribution for cash flow management and the payment of outstanding bills owed by the District government.
(2) Exception for amounts withheld for advances. — Paragraph (1) of this subsection shall not apply with respect to any portion of the Federal contribution which is withheld by the Secretary of the Treasury in accordance with § 47-3401.03(b)(2) to reimburse the Secretary for advances made under §§ 47-3401 to 47-3401.04(b)(1).
(b) Expenditure of funds from account in accordance with Authority instructions. — Any funds allocated by the Authority to the Mayor from the escrow account described in subsection (a)(1) of this section may be expended by the Mayor only in accordance with the terms and conditions established by the Authority at the time the funds are allocated.
(Apr. 17, 1995, 109 Stat. 131, Pub. L. 104-8, § 205; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 777, Pub. L. 105-33, § 11601(b)(2)(A); Nov. 19, 1997, 111 Stat. 2186, Pub. L. 105-100, § 157(a)(1); Apr. 20, 1999, D.C. Law 12-264, § 52(h), 46 DCR 2118.)
Prior Codifications
1981 Ed., § 47-392.5.
Section References
This section is referenced in § 47-392.06.
Cross References
Security for advances, requirements, see § 47-3401.03.
Effective Dates
Section 157(a)(3) of Pub. L. 105-100, 111 Stat. 2186, the District of Columbia Appropriations Act, 1998, provided that the amendments made by § 157(a) shall take effect as if included in the enactment of Pub. L. 105-33, 111 Stat. 251, the Balanced Budget Act of 1997.
Editor's Notes
Section 11601(b)(2)(A) of Pub. L. 105-33, 111 Stat. 777, the Balanced Budget Act of 1997, repealed this section. However, § 157(a)(1) of Pub. L. 105-100, 111 Stat. 2160, the District of Columbia Appropriations Act, 1998, reenacted and amended this section, effective as if included in the enactment of Pub. L. 105-33.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part B - Establishment and Enforcement of Financial Plan and Budget for District Government › § 47–392.10. [Reserved]

§ 47–392.10. [Reserved].
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.11. Authority to issue bonds

§ 47–392.11. Authority to issue bonds.
(a) In general. —
(1) Request of Mayor. — Subject to the requirements of this part, the Authority may at the request of the Mayor pursuant to an act of the Council issue bonds, notes, or other obligations to borrow funds to obtain funds for the use of the District government, in such amounts and in such manner as the Authority considers appropriate.
(2) Special rule for instrumentalities with independent borrowing authority. — In the case of an agency or instrumentality of the District government which under law has the authority to issue bonds, notes, or obligations to borrow funds without the enactment of an act of the Council, the Authority may issue bonds, notes, or other obligations to borrow funds for the use or functions of such agency or instrumentality at the request of the head of the agency or instrumentality.
(b) Deposit of funds obtained through borrowing with Authority. — Any funds obtained by the District government through borrowing by the Authority pursuant to this part shall be deposited into an escrow account held by the Authority, which shall allocate such funds to the District government in such amounts and at such times as the Authority considers appropriate, consistent with the specified purposes of such funds and the applicable financial plan and budget under part B of this subchapter.
(c) Use of funds obtained through bonds. — Any funds obtained through the issuance of bonds, notes, or other obligations pursuant to this part may be used for any purpose (consistent with the applicable financial plan and budget) under part B of this subchapter for which the District government may use borrowed funds under the District of Columbia Home Rule Act and for any other purpose which the Authority considers appropriate.
(Apr. 17, 1995, 109 Stat. 137, Pub. L. 104-8, § 211; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.11.
References in Text
“The District of Columbia Home Rule Act,” referred to in (c), is Pub. L. 93-198, 87 Stat. 774, approved December 24, 1973.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.12. Pledge of security interest in revenues of District government

§ 47–392.12. Pledge of security interest in revenues of District government.
(a) In general. — The Authority may pledge or grant a security interest in revenues to individuals or entities purchasing bonds, notes, or other obligations issued pursuant to this part.
(b) Dedication of revenue stream from District government. — The Authority shall require the Mayor:
(1) To pledge or direct taxes or other revenues otherwise payable to the District government (which are not otherwise pledged or committed), including payments from the Federal Government, to the Authority for purposes of securing repayment of bonds, notes, or other obligations issued pursuant to this part; and
(2) To transfer the proceeds of any tax levied for purposes of securing such bonds, notes, or other obligations to the Authority immediately upon collection.
(Apr. 17, 1995, 109 Stat. 137, Pub. L. 104-8, § 212; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.12.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.13. Establishment of debt service reserve fund

§ 47–392.13. Establishment of debt service reserve fund.
(a) In general. — As a condition for the issuance of bonds, notes, or other obligations pursuant to this part, the Authority shall establish a debt service reserve fund in accordance with this section.
(b) Requirements for fund. —
(1) Fund described. — A debt service reserve fund established by the Authority pursuant to this subsection shall consist of such funds as the Authority may make available, and shall be a trust fund held for the benefit and security of the obligees of the Authority whose bonds, notes, or other obligations are secured by such fund.
(2) Use of funds. — Amounts in a debt service reserve fund may be used solely for the payment of the principal of bonds secured in whole or in part by such fund, the purchase or redemption of such bonds, the payment of interest on such bonds, or the payment of any redemption premium required to be paid when such bonds and notes are redeemed prior to maturity.
(3) Restrictions of withdrawals. —
(A) In general. — Amounts in a debt service reserve fund may not be withdrawn from the fund at any time in an amount that would reduce the amount of the fund to less than the minimum reserve fund requirement established for such fund in the resolution of the Authority creating such fund, except for withdrawals for the purpose of making payments when due of principal, interest, redemption premiums and sinking fund payments, if any, with respect to such bonds for the payment of which other moneys of the Authority are not available, and for the purpose of funding the operations of the Authority for a fiscal year (in such amounts and under such conditions as are established under the budget of the Authority for the fiscal year under § 47-391.06(a)).
(B) Use of excess funds. — Nothing in subparagraph (A) of this subsection may be construed to prohibit the Authority from transferring any income or interest earned by, or increments to, any debt service reserve fund due to the investment thereof to other funds or accounts of the Authority (to the extent such transfer does not reduce the amount of the debt service reserve fund below the minimum reserve fund requirement established for such fund) for such purposes as the Authority considers appropriate to promote the financial stability and management efficiency of the District government.
(Apr. 17, 1995, 109 Stat. 138, Pub. L. 104-8, § 213; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.13.
Section References
This section is referenced in § 47-391.06 and § 47-392.14.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.14. Other requirements for issuance of bonds

§ 47–392.14. Other requirements for issuance of bonds.
(a) Minimum debt service reserve fund requirement. — The Authority may not at any time issue bonds, notes, or other obligations pursuant to this part which are secured in whole or in part by a debt service reserve fund under § 47-392.13 if issuance of such bonds would cause the amount in the debt reserve fund to fall below the minimum reserve requirement for such fund, unless the Authority at the time of issuance of such bonds shall deposit in the fund an amount (from the proceeds of the bonds to be issued or from other sources) which when added to the amount already in such fund will cause the total amount on deposit in such fund to equal or exceed the minimum reserve fund requirement established by the Authority at the time of the establishment of the fund.
(b) Amounts included in aggregate limit on District borrowing. — Any amounts provided to the District government through the issuance of bonds, notes, or other obligations to borrow funds pursuant to this part shall be taken into account in determining whether the amount of funds borrowed by the District of Columbia during a fiscal year exceeds the limitation on such amount provided under § 1-206.03(b).
(Apr. 17, 1995, 109 Stat. 138, Pub. L. 104-8, § 214; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.14.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.15. No full faith and credit of the United States

§ 47–392.15. No full faith and credit of the United States.
The full faith and credit of the United States is not pledged for the payment of any principal of or interest on any bond, note, or other obligation issued by the Authority pursuant to this part. The United States is not responsible or liable for the payment of any principal of or interest on any bond, note, or other obligation issued by the Authority pursuant to this part.
(Apr. 17, 1995, 109 Stat. 139, Pub. L. 104-8, § 215; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.15.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.16. Reserved

§ 47–392.16. Reserved
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.17. Reserved

§ 47–392.17. Reserved
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.18. Reserved

§ 47–392.18. Reserved
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.19. Reserved

§ 47–392.19. Reserved
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part C - Issuance of Bonds › § 47–392.20. Reserved

§ 47–392.20. Reserved
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part D - Other Duties of Authority › § 47–392.21. Duties of Authority during year other than control year

§ 47–392.21. Duties of Authority during year other than control year.
(a) In general. — During the period beginning upon the termination of a control period pursuant to § 47-392.09(b) and ending with the suspension of its activities pursuant to § 47-391.07(a), the Authority shall conduct the following activities:
(1) The Authority shall review the budgets of the District government adopted by the Council under § 1-204.46 for each fiscal year occurring during such period.
(2) At such time prior to the enactment of such budget by Congress as the Authority considers appropriate, the Authority shall prepare a report analyzing the budget and submit the report to the Mayor, the Council, the President, and Congress.
(3) The Authority shall monitor the financial status of the District government and shall submit reports to the Mayor, the Council, the President, and Congress if the Authority determines that a risk exists that a control period may be initiated pursuant to § 47-392.09(a).
(4) The Authority shall carry out activities under part C of this subchapter with respect to bonds, notes, or other obligations of the Authority outstanding during such period.
(b) Requiring Mayor to submit budgets to Authority. — With respect to the budget for each fiscal year occurring during the period described in subsection (a) of this section, at the time the Mayor submits the budget of the District government adopted by the Council to the President under § 1-204.46, the Mayor shall submit such budget to the Authority.
(Apr. 17, 1995, 109 Stat. 139, Pub. L. 104-8, § 221; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.21.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part D - Other Duties of Authority › § 47–392.22. General assistance in achieving financial stability and management efficiency

§ 47–392.22. General assistance in achieving financial stability and management efficiency.
In addition to any other actions described in §§ 47-392.01 through 47-392.24, the Authority may undertake cooperative efforts to assist the District government in achieving financial stability and management efficiency, including:
(1) Assisting the District government in avoiding defaults, eliminating and liquidating deficits, maintaining sound budgetary practices, and avoiding interruptions in the delivery of services;
(2) Assisting the District government in improving the delivery of municipal services, the training and effectiveness of personnel of the District government, and the efficiency of management and supervision; and
(3) Making recommendations to the President for transmission to Congress on changes to this Act or other Federal laws, or other actions of the Federal Government, which would assist the District government in complying with an approved financial plan and budget under part B of this subchapter.
(Apr. 17, 1995, 109 Stat. 140, Pub. L. 104-8, § 222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.22.
References in Text
“This Act,” referred to in paragraph (3), is the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995, 109 Stat. 97, Pub. L. 104-8.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part D - Other Duties of Authority › § 47–392.23. Obtaining reports

§ 47–392.23. Obtaining reports.
The Authority may require the Mayor, the Chair of the Council, the Chief Financial Officer of the District of Columbia, and the Inspector General of the District of Columbia, to prepare and submit such reports as the Authority considers appropriate to assist it in carrying out its responsibilities under this Act, including submitting copies of any reports regarding revenues, expenditures, budgets, costs, plans, operations, estimates, and other financial or budgetary matters of the District government.
(Apr. 17, 1995, 109 Stat. 140, Pub. L. 104-8, § 223; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.23.
References in Text
“This Act,” referred to in this section, is the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995, 109 Stat. 97, Pub. L. 104-8.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part D - Other Duties of Authority › § 47–392.24. Reports and comments

§ 47–392.24. Reports and comments.
(a) Annual reports to Congress. — Not later than 30 days after the last day of each fiscal year which is a control year, the Authority shall submit a report to Congress describing:
(1) The progress made by the District government in meeting the objectives of this Act during the fiscal year;
(2) The assistance provided by the Authority to the District government in meeting the purposes of this Act for the fiscal year; and
(3) Any other activities of the Authority during the fiscal year.
(b) Review and analysis of performance and financial accountability reports. — The Authority shall review each report prepared and submitted by the Mayor under § 1-204.61, and shall submit a report to Congress analyzing the completeness and accuracy of such reports.
(c) Comments regarding activities of District government. — At any time during a control year, the Authority may submit a report to Congress describing any action taken by the District government (or any failure to act by the District government) which the Authority determines will adversely affect the District government’s ability to comply with an approved financial plan and budget under part B of this subchapter or will otherwise have a significant adverse impact on the best interests of the District of Columbia.
(d) Reports on effect of Federal laws on District government. — At any time during any year, the Authority may submit a report to the Mayor, the Council, the President, and Congress on the effect of laws enacted by Congress on the financial plan and budget for the year and on the financial stability and management efficiency of the District government in general.
(e) Making reports publicly available. — The Authority shall make any report submitted under this section available to the public, except to the extent that the Authority determines that the report contains confidential material.
(Apr. 17, 1995, 109 Stat. 140, Pub. L. 104-8, § 224; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.24.
References in Text
“This Act,” referred to in subsections (a)(1) and (a)(2), is the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995, 109 Stat. 97, Pub. L. 104-8.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII - Financial Responsibility and Management Assistance › Part D - Other Duties of Authority › § 47–392.26. Prohibiting funding for terminated employees or contractors

§ 47–392.26. Prohibiting funding for terminated employees or contractors.
(a) In general. — Except as provided in subsection (b) of this section, none of the funds made available to the District of Columbia during any fiscal year (beginning with fiscal year 1996) may be used to pay the salary or wages of any individual whose employment by the District government is no longer required as determined by the District of Columbia Financial Responsibility and Management Assistant Authority, or to pay any expenses associated with a contractor or consultant of the District government whose contract or arrangement with the District government is no longer required as determined by the Authority,
(b) Exception for payments for services already provided. — Funds made available to the District of Columbia may be used to pay an individual for employment already performed at the time of the Authority’s determination, or to pay a contractor or consultant for services already provided at the time of the Authority’s determination, to the extent permitted by the District of Columbia Financial Responsibility and Management Assistance Authority.
(c) District government defined. — In this section, the term “District government” has the meaning given such term in § 47-393(5).
(Sept. 30, 1996, 110 Stat. 3009-503, Pub. L. 104-208, title V, ch. 2, § 5204; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-392.26.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII-A - Management Reform Plans. [Repealed] › § 47–395.01. Management reform plans for District government. [Repealed]

§ 47–395.01. Management reform plans for District government. [Repealed]
Repealed.
(Aug. 5, 1997, 111 Stat. 731, Pub. L. 105-33, § 11102; Mar. 5, 1999, 113 Stat. 3, Pub. L. 106-1, § 3(a).)
Prior Codifications
1981 Ed., § 47-395.1.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII-A - Management Reform Plans. [Repealed] › § 47–395.02. Procedures for development of plans. [Repealed]

§ 47–395.02. Procedures for development of plans. [Repealed]
Repealed.
(Aug. 5, 1997, 111 Stat. 731, Pub. L. 105-33, § 11103; Apr. 20, 1999, D.C. Law 12-264, § 52(j), 46 DCR 2118; Mar. 5, 1999, 113 Stat. 3, Pub. L. 106-1, § 3(a).)
Prior Codifications
1981 Ed., § 47-395.2.
Editor's Notes
Section 47-395.2 1981 Ed. had been amended by § 52(j) of D.C. Law 12-264; however, effect was given to the repeal by Pub. L. 106-1.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII-A - Management Reform Plans. [Repealed] › § 47–395.03. Implementation of plans. [Repealed]

§ 47–395.03. Implementation of plans. [Repealed]
Repealed.
(Aug. 5, 1997, 111 Stat. 732, Pub. L. 105-33, § 11104; Apr. 20, 1999, D.C. Law 12-264, § 52(k), 46 DCR 2118; Mar. 5, 1999, 113 Stat. 3, Pub. L. 106-1, § 3(a).)
Prior Codifications
1981 Ed., § 47-395.3.
Editor's Notes
Section 47-395.3 had been amended by § 52(k) of D.C. Law 12-264; however, effect was given to the repeal by Pub. L. 106-1.
Department heads report solely to Authority: Section 1604(f)(2)(B) of Pub. L. 105-34, 111 Stat. 1049, provided that notwithstanding § 11104(b)(3) of the Balanced Budget Act of 1997 (former paragraph (b)(3) of this section), in carrying out any of the management reform plans under such section, the head of a department of the government of the District of Columbia shall report solely to the District of Columbia Financial Responsibility and Management Assistance Authority.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII-A - Management Reform Plans. [Repealed] › § 47–395.04. Reform of powers and duties of department heads. [Repealed]

§ 47–395.04. Reform of powers and duties of department heads. [Repealed]
Repealed.
(Aug. 5, 1997, 111 Stat. 732, Pub. L. 105-33, § 11105; Apr. 20, 1999, D.C. Law 12-264, § 52(l), 46 DCR 2118; Mar. 5, 1999, 113 Stat. 3, Pub. L. 106-1, § 3(a).)
Prior Codifications
1981 Ed., § 47-395.4.
Editor's Notes
Section 47-395.4 had been amended by § 52(l) of D.C. Law 12-264; however, effect was given to the repeal by Pub. L. 106-1.
Construction of Law
Construction of Law 12-124
Section 301 of D.C. Law 12-124 provided, in part, that nothing in the act shall be construed as superseding the provisions of the National Capital Revitalization and Self-Government Improvement Act of 1997, approved Aug. 5, 1997 (P.L. 105-33; 111 Stat. 712), except that § 47-395.04(b)(3) is expressly superseded.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VII-A - Management Reform Plans. [Repealed] › § 47–395.05. Powers of Financial Responsibility and Management Authority unaffected. [Repealed]

§ 47–395.05. Powers of Financial Responsibility and Management Authority unaffected. [Repealed]
Repealed.
(Aug. 5, 1997, 111 Stat. 734, Pub. L. 105-33, § 11106; Mar. 5, 1999, 113 Stat. 3, Pub. L. 106-1, § 3(a).)
Prior Codifications
1981 Ed., § 47-395.5.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VIII - District of Columbia Convention Center and Sports Arena Authorization › § 47–396.01. Expenditure of revenues for Convention Center activities

§ 47–396.01. Expenditure of revenues for Convention Center activities.
The fourth sentence of § 1-204.46 shall not apply with respect to the expenditure or obligation of any revenues of the Washington Convention Center Authority for any purpose authorized under the Washington Convention Center Authority Act of 1994 (D.C. Law 10-188).
(Sept. 6, 1995, 109 Stat. 267, Pub. L. 104-28, § 101; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, 112 Stat. 1515, Pub. L. 105-227, § 1(a).)
Prior Codifications
1981 Ed., § 47-396.1.
References in Text
The “Washington Convention Center Authority Act of 1994 (D.C. Law 10-188),” referenced in this section, is codified principally as Chapter 12 of Title 10.
Editor's Notes
Waiver of Congressional review: For provisions waiving Congressional review of the Arena Tax Payment and Use Amendment Act of 1995, see § 301 of Pub. Law 104-28, 109 Stat. 270.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VIII - District of Columbia Convention Center and Sports Arena Authorization › § 47–398.02. Permitting certain District revenues to be pledged as security for borrowing

§ 47–398.02. Permitting certain District revenues to be pledged as security for borrowing.
(a) In general. — The District of Columbia (including the designated authority described in § 47-398.01(c)) may pledge as security for any borrowing undertaken pursuant to § 47-398.01(a) any revenues of the District of Columbia which are attributable to the sports arena tax imposed as a result of the enactment of D.C. Law 10-128 (as amended by the Arena Tax Amendment Act of 1994 (D.C. Act 10-315)), upon the transfer of such revenues by the Mayor of the District of Columbia to the designated authority pursuant to § 47-2752(a-1)(3).
(b) Exclusion of pledged revenues from calculation of annual aggregate limit on debt. — Any revenues pledged as security by the District of Columbia pursuant to subsection (a) of this section shall be excluded from the determination of the dollar amount equivalent to 14% of District revenues under § 1-206.03(b)(3)(A).
(Sept. 6, 1995, 109 Stat. 269, Pub. L. 104-28, § 202; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-398.2.
Section References
This section is referenced in § 47-398.03.
References in Text
The reference in subsection (a) to “D.C. Law 10-128 (as amended by the Arena Tax Amendment Act of 1994 (D.C. Act 10-315))” is a reference to §§ 301 through 304 of D.C. Law 10-128 as amended by D.C. Law 10-189, which are codified as §§ 47-2751 through 47-2753 and notes to § 47-2751.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VIII - District of Columbia Convention Center and Sports Arena Authorization › § 47–398.03. No appropriation necessary for arena preconstruction activities

§ 47–398.03. No appropriation necessary for arena preconstruction activities.
The fourth sentence of section 446 of the District of Columbia Home Rule Act (§ 1-204.46) shall not apply with respect to any of the following obligations or expenditures:
(1) Borrowing conducted pursuant to § 47-398.01(a);
(2) The pledging of revenues as security for such borrowing pursuant to § 47-398.02(a);
(3) The payment of principal, interest, premium, debt servicing, contributions to reserves, or other costs associated with such borrowing; or
(4) Other obligations or expenditures made to carry out any arena preconstruction activity described in § 47-398.04.
(Sept. 6, 1995, 109 Stat. 269, Pub. L. 104-28, § 203; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-398.3.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VIII - District of Columbia Convention Center and Sports Arena Authorization › § 47–398.04. Arena preconstruction activities described

§ 47–398.04. Arena preconstruction activities described.
The arena preconstruction activities described in this section are as follows:
(1) The acquisition of real property (or rights in real property) to serve as the site of the sports arena and related facilities;
(2) The clearance, preparation, grading, and development of the site of the sports arena and related facilities, including the demolition of existing buildings;
(3) The provision of sewer, water, and other utility facilities and infrastructure related to the sports arena;
(4) The financing of a Metrorail connection to the site and other Metrorail modifications related to the sports arena;
(5) The relocation of employees and facilities of the District of Columbia government displaced by the construction of the sports arena and related facilities;
(6) The use of environmental, legal, and consulting services (including services to obtain regulatory approvals) for the construction of the sports arena;
(7) The financing of administrative and transaction costs incurred in borrowing funds pursuant to § 47-398.01(a), including costs incurred in connection with the issuance, sale, and delivery of bonds, notes, or other obligations; and
(8) The financing of other activities of the District of Columbia government associated with the development and construction of the sports arena, including the reimbursement of the District of Columbia government or others for costs incurred prior to September 6, 1995, which were related to the sports arena, so long as the designated authority determines that such costs are adequately documented and that the incurring of such costs was reasonable.
(Sept. 6, 1995, 109 Stat. 269, Pub. L. 104-28, § 204; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-398.4.
Section References
This section is referenced in § 47-398.01 and § 47-398.03.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VIII - District of Columbia Convention Center and Sports Arena Authorization › § 47–398.05. Limitation on amount of borrowing financed by arena tax

§ 47–398.05. Limitation on amount of borrowing financed by arena tax.
Notwithstanding any other provision of law, the amount of borrowing associated with the arena development and construction costs, including, but not limited to, land acquisition, construction, predevelopment, off-site infrastructure, and financing for capital interest and principal, may not exceed $61 million, to be paid from proceeds of the arena tax, established pursuant to § 47-2751 et seq.
(Mar. 5, 1996, D.C. Law 11-98, § 1303, 43 DCR 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-398.5.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter VIII - District of Columbia Convention Center and Sports Arena Authorization › § 47–398.06. Rule of construction regarding revenue bond requirements under Home Rule Act

§ 47–398.06. Rule of construction regarding revenue bond requirements under Home Rule Act.
Nothing in the District of Columbia Convention Center and Sports Arena Authorization Act of 1995 may be construed to affect the application of section 490 of the District of Columbia Home Rule Act [§ 1-204.90] to any revenue bonds, notes, or other obligations issued by the Council of the District of Columbia or by any District instrumentality to which the Council delegates its authority to issue revenue bonds, notes, or other obligations under such section.
(Aug. 12, 1998, 112 Stat. 1515, Pub. L. 105-227, § 1(b).)
Prior Codifications
1981 Ed., § 47-398.6.
References in Text
The District of Columbia Convention Center and Sports Arena Authorization Act of 1995, referred to in this section, is Public Law 104-28.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter I - General Provisions › § 47–401. Required bond for Collector of Taxes

§ 47–401. Required bond for Collector of Taxes.
The Collector of Taxes before entering upon his duties shall execute a bond in the sum of $100,000, with sufficient surety or sureties, to be approved by the Mayor of the District of Columbia conditioned for the faithful performance of the duties of his office.
(Leg. Assem., Aug. 23, 1871, ch. 108, § 7; June 20, 1874, 18 Stat. 116, ch. 337, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-401.
1973 Ed., § 47-302.
Editor's Notes
Office of Collector of Taxes abolished: The Office of the Collector of Taxes was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. All functions of the Office of the Collector of Taxes including the functions of all officers, employees and subordinate agencies were transferred in the Director, Department of General Administration by Reorganization Order No. 3, dated August 28, 1952. Reorganization Order No. 20, dated November 10, 1952, transferred the functions of the Collector of Taxes to the Finance Office. The same Order provided for the Office of the Collector of Taxes headed by a Collector in the Finance Office and abolished the previously existing Office of the Collector of Taxes. Reorganization Order No. 20 was superseded and replaced by Organization Order No. 121, dated December 12, 1957, which provided that the Finance Office (consisting of the Office of the Finance Officer, Property Tax Division, Revenue Division, Treasury Division, Accounting Division, and Data Processing Division) would continue under the direction and control of the Director of General Administration, and that the Treasury Division would perform the function of collecting revenues of the District of Columbia and depositing the same with the Treasurer of the United States. Organization Order No. 121 was revoked by Organization Order No. 3, dated December 13, 1967, Part IVC of which prescribed the functions of the Finance Office within a newly established Department of General Administration. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Functions of the Finance Office as stated in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner’s Order No. 69-96, dated March 7, 1969. The collection functions of the Director of the Department of Finance and Revenue were transferred to the District of Columbia Treasurer pursuant to § 47-316 on March 5, 1981.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter I - General Provisions › § 47–402. Deputy Collector of Taxes

§ 47–402. Deputy Collector of Taxes.
The Deputy Collector of Taxes shall perform such duties as may be required of him by the Collector, and the Collector may require the said Deputy Collector to give bond for the faithful performance of his duties; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.
(June 11, 1896, 29 Stat. 394, ch. 419; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-402.
1973 Ed., § 47-303.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter I - General Provisions › § 47–403. Cashier in Collector’s office

§ 47–403. Cashier in Collector’s office.
The cashier (in the Collector’s office) shall, in the necessary absence or inability of the Collector from any cause, perform his duties without any additional compensation; and the Collector may require the said cashier to give bond for the faithful performance of such duties during the absence or inability of the Collector; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.
(Aug. 6, 1890, 26 Stat. 294, ch. 724; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-403.
1973 Ed., § 47-304.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter I - General Provisions › § 47–404. Account books of Collector

§ 47–404. Account books of Collector.
(a) It shall be the duty of the Collector to keep in his office account books, in which shall be entered:
(1) The dates of payment of all taxes;
(2) The amounts paid;
(3) The names of the persons by whom payment has been made;
(4) The years paid for;
(5) The property paid on; and
(6) The names of the persons to whom assessed.
(b) His books shall at all times be open to the inspection of any officer who may be authorized by the Mayor of the District of Columbia to examine the same.
(Leg. Assem., Aug. 23, 1871, ch. 108, § 1; June 20, 1874, 18 Stat. 116, ch. 337, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-404.
1973 Ed., § 47-305.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter I - General Provisions › § 47–406. Powers of Mayor — Adjustment of certain rates

§ 47–406. Powers of Mayor — Adjustment of certain rates.
The Mayor of the District of Columbia is hereby authorized from time to time to adjust the rates to be charged for issuing certificates of real estate taxes and assessments due and for duplicating District of Columbia tax returns. Notice of changes in such rates shall be published in accordance with the provisions of § 2-501
et seq.
and, in addition, shall be filed with the Council of the District of Columbia at least 30 days prior to their effective date.
(Mar. 16, 1978, D.C. Law 2-57, § 5, 24 DCR 5426; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-406.
1973 Ed., § 47-306.1.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter I - General Provisions › § 47–407. Powers of Mayor — Waiver of interest and penalties. [Repealed]

§ 47–407. Powers of Mayor — Waiver of interest and penalties. [Repealed]
Repealed.
(June 25, 1938, 52 Stat. 1201, ch. 702, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(c), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-407.
1973 Ed., § 47-307.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter I - General Provisions › § 47–408. Powers of Mayor — Omission from records of uncollectible taxes and assessments

§ 47–408. Powers of Mayor — Omission from records of uncollectible taxes and assessments.
The Mayor of the District of Columbia is authorized to direct the Collector of Taxes of the District of Columbia to omit from his records as assets of the District of Columbia any and all taxes, real and personal, and all special assessments which the Mayor may determine are uncollectible, but such determination on the part of the Mayor or the failure of the Collector to carry such taxes on his records as assets shall not affect the liability of the taxpayer for the payment of said taxes.
(June 25, 1938, 52 Stat. 1202, ch. 702, § 10; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-408.
1973 Ed., § 47-308.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.