reglab/statecodes huggingface dataset:
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 › § 47–409. Disbursement of taxes and appropriations; settlement of accounts. [Repealed]

§ 47–409. Disbursement of taxes and appropriations; settlement of accounts. [Repealed]
[Repealed].
(June 11, 1878, 20 Stat. 105, ch. 180, § 4; June 10, 1921, 42 Stat. 24, ch. 18, § 305; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(b)(2), 63 DCR 7589.)
Prior Codifications
1981 Ed., § 47-409.
1973 Ed., § 47-309.
Section References
This section is referenced in § 47-111 and § 47-410.
Cross References
Disbursing officer, general powers, advances in money, required accounting, see § 47-111.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 12(b)(2) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
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 › § 47–410. Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts. [Repealed]

§ 47–410. Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts. [Repealed]
[Repealed].
(July 1, 1882, 22 Stat. 144, ch. 263, § 3; Mar. 3, 1883, 22 Stat. 470, ch. 95,§ 2; June 10, 1921, 42 Stat. 24, ch. 18, § 304; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(b)(3), 63 DCR 7589.)
Prior Codifications
1981 Ed., § 47-410.
1973 Ed., § 47-310.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 12(b)(3) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
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 › § 47–411. Trust fund deposits and disbursements. [Repealed]

§ 47–411. Trust fund deposits and disbursements. [Repealed]
[Repealed].
(Apr. 27, 1904, 33 Stat. 368, ch. 1628; June 10, 1921, 42 Stat. 24, ch. 18, § 304; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(b)(4), 63 DCR 7589.)
Prior Codifications
1981 Ed., § 47-411.
1973 Ed., § 47-311.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 12(b)(4) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
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 › § 47–412. Applicability of personal property tax provisions. [Repealed]

§ 47–412. Applicability of personal property tax provisions. [Repealed]
Repealed.
(May 18, 1954, 68 Stat. 119, ch. 218, title XVI, § 1601; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(d), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-412.
1973 Ed., § 47-312.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (oo), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
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 › § 47–414. Abatement of taxes. [Repealed]

§ 47–414. Abatement of taxes. [Repealed]
Repealed.
(Sept. 30, 1966, 80 Stat. 858, Pub. L. 80-610, title IX, § 901; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(d), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-414.
1973 Ed., § 47-314.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
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 › § 47–415. Regulations

§ 47–415. Regulations.
The Mayor may promulgate regulations to carry out the purposes of this subchapter.
(Apr. 4, 2003, D.C. Law 14-282, § 11(c), 50 DCR 896.)
Emergency Legislation
For temporary (90 day) addition of this section, see § 12(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) addition of this section, see § 12(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 this section, see § 12(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 of section, see § 12(c) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191 October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) addition of section, see § 12(c) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter II - Payments for Information Leading to Revenue Recovery › § 47–421. Interest. [Repealed]

§ 47–421. Interest. [Repealed]
Repealed.
(Sept. 23, 1977, D.C. Law 2-20, § 2, 24 DCR 3339; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(e), 48 DCR 334; Mar. 13, 2004, D.C. Law 15-105, § 12(c), 51 DCR 881.)
Prior Codifications
1981 Ed., § 47-421.
1973 Ed., § 47-331.
Editor's Notes
Appropriation: Section 111 of Pub. L. 104-194, 110 Stat. 2365, the District of Columbia Appropriations Act, 1997, provided that there are appropriated from the applicable funds of the District of Columbia such sums as may be necessary for making payments authorized by the District of Columbia Revenue Recovery Act of 1977.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter II - Payments for Information Leading to Revenue Recovery › § 47–422. Authority to make payments. [Repealed]

§ 47–422. Authority to make payments. [Repealed]
Repealed.
(Sept. 23, 1977, D.C. Law 2-20, § 3, 24 DCR 3339; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(f), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-422.
1973 Ed., § 47-332.
Editor's Notes
Appropriations authorized: Section 111 of Pub. L. 104-194, 110 Stat. 2365, the District of Columbia Appropriations Act, 1997, provided that there are appropriated from the applicable funds of the District of Columbia such sums as may be necessary for making payments authorized by this subchapter.
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter II - Payments for Information Leading to Revenue Recovery › § 47–423. Authority to contract for payments. [Repealed]

§ 47–423. Authority to contract for payments. [Repealed]
Repealed.
(Sept. 23, 1977, D.C. Law 2-20, § 4, 24 DCR 3339; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(g), 48 DCR 334; Mar. 13, 2004, D.C. Law 15-105, § 12(c), 51 DCR 881.)
Prior Codifications
1981 Ed., § 47-423.
1973 Ed., § 47-333.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter II - Payments for Information Leading to Revenue Recovery › § 47–424. Persons ineligible to file claims. [Repealed]

§ 47–424. Persons ineligible to file claims. [Repealed]
Repealed.
(Sept. 23, 1977, D.C. Law 2-20, § 5, 24 DCR 3339; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(h), 48 DCR 334; Mar 13, 2004, D.C. Law 15-105, § 12(c), 51 DCR 881.)
Prior Codifications
1981 Ed., § 47-424.
1973 Ed., § 47-334.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter II - Payments for Information Leading to Revenue Recovery › § 47–425. Rules and regulations. [Repealed.]

§ 47–425. Rules and regulations. [Repealed.]
Repealed.
(Sept. 23, 1977, D.C. Law 2-20, § 5, 24 DCR 3339; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 13, 2004, D.C. Law 15-105, § 12(c), 51 DCR 881.)
Prior Codifications
1981 Ed., § 47-425.
1973 Ed., § 47-335.
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(d) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter III - Reciprocal Recovery of Taxes › § 47–431. Right of states to sue in District; certificate of authorized official conclusive proof of authority

§ 47–431. Right of states to sue in District; certificate of authorized official conclusive proof of authority.
(a) Any state, acting through its lawfully authorized officials, shall have the right to sue in the Superior Court of the District of Columbia to recover any tax lawfully due and owing to it in any case in which such reciprocal right is accorded to the District of Columbia by such state, whether such right is granted by statutory authority or as a matter of comity.
(b) The certificate of the secretary of state, or of any other authorized official, of such state, or any subdivision thereof, to the effect that the official instituting a suit authorized under subsection (a) of this section for collection of taxes in the Superior Court of the District of Columbia has the authority to institute such suit and collect such taxes shall be conclusive proof of such authority.
(Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-431.
1973 Ed., § 47-341.
Section References
This section is referenced in § 47-433.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter III - Reciprocal Recovery of Taxes › § 47–432. Right of District to sue in states; authority of Mayor to secure services

§ 47–432. Right of District to sue in states; authority of Mayor to secure services.
(a) In any state, or any subdivision thereof, in which the District of Columbia is authorized under the laws of such state to bring suit for the purpose of recovering taxes lawfully due and owing the District of Columbia, the Attorney General for the District of Columbia is authorized to bring such suit in the name of the District of Columbia in the courts of such state, or any subdivision thereof.
(b) In connection with any such suit, the Mayor of the District of Columbia is authorized to secure professional and other services at such rates as may be usual and customary for such services in the jurisdiction involved.
(Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(a)(4), 52 DCR 2638.)
Prior Codifications
1981 Ed., § 47-432.
1973 Ed., § 47-342: Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 3.
Section References
This section is referenced in § 47-433.
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter III - Reciprocal Recovery of Taxes › § 47–433. Definitions

§ 47–433. Definitions.
For purposes of this subchapter:
(1) The term “taxes” means:
(A) Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;
(B) Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or
(C) Any interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432.
(2) The term “state” means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.
(Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-433.
1973 Ed., § 47-343.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter IV - Multistate Tax Compact › § 47–442. Appointment to Multistate Tax Commission; alternate

§ 47–442. Appointment to Multistate Tax Commission; alternate.
The Mayor, with the advice and consent of the Council, shall appoint a person who shall be the District of Columbia member of the Multistate Tax Commission. Such person may designate an alternate who may represent him on the Commission and who shall be a deputy or principal assistant of the agency headed by the designated member.
(July 18, 1981, D.C. Law 4-17, § 3, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-442.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter IV - Multistate Tax Compact › § 47–443. Existing District tax laws and regulations not affected

§ 47–443. Existing District tax laws and regulations not affected.
Nothing contained in this subchapter shall be construed to repeal or otherwise limit the effectiveness of existing District of Columbia tax laws and regulations.
(July 18, 1981, D.C. Law 4-17, § 4, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 24, 2013, D.C. Law 20-61, § 7342(c), 60 DCR 12472.)
Prior Codifications
1981 Ed., § 47-443.
Section References
This section is referenced in § 47-392.02.
Effect of Amendments
The 2013 amendment by D.C. Law 20-61 deleted “for which there are no corresponding provisions in the Uniform Division of Income provisions contained in Article IV of the Multistate Compact in § 47-441” following “regulations.”
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7342(c) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 7342(c) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Short Title
Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”.
Editor's Notes
Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter IV - Multistate Tax Compact › § 47–444. Audits

§ 47–444. Audits.
Article VIII of the Multistate Tax Compact, as set forth in § 47-441, shall be in full force and effect in and with respect to the District of Columbia.
(July 18, 1981, D.C. Law 4-17, § 5, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-444.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter IV - Multistate Tax Compact › § 47–445. Rules and regulations

§ 47–445. Rules and regulations.
The Chief Financial Officer is authorized to promulgate rules and regulations necessary for the efficient administration of this subchapter.
(July 18, 1981, D.C. Law 4-17, § 6, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 24, 2013, D.C. Law 20-61, § 7342(d), 60 DCR 12472.)
Prior Codifications
1981 Ed., § 47-445.
Effect of Amendments
The 2013 amendment by D.C. Law 20-61 substituted “Chief Financial Officer” for “Mayor.”
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(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) repeal of section, see § 12(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) repeal of section, see § 12(d) 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 days) amendment of this section, see § 7342(d) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 7342(d) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Temporary Legislation
For temporary (225 day) repeal of section, see § 12(d) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 12(d) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Short Title
Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”.
Editor's Notes
Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012.
Delegation of Authority
Delegation of authority pursuant to Law 4-17, see Mayor’s Order 86-145, August 25, 1986.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter IV - Multistate Tax Compact › § 47–446. Implementation subject to appropriations. [Repealed]

§ 47–446. Implementation subject to appropriations. [Repealed]
Repealed.
(July 18, 1981, D.C. Law 4-17, § 7, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 3, 2010, D.C. Law 18-111, § 7008, 57 DCR 181.)
Prior Codifications
1981 Ed., § 47-446.
Emergency Legislation
For temporary (90 day) repeal, see § 7008 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) repeal, see § 7008 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter V - Amnesty › § 47–451. Amnesty. [Repealed]

§ 47–451. Amnesty. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 101, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(i), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-451.
Editor's Notes
Amnesty from tax liability for fiscal year beginning October 1, 1994.—For temporary authorization of the Mayor to provide amnesty to a taxpayer liable for the payment of a specific tax for which a return or report was required to be filed before October 1, 1994, see § 105 of D.C. Law 10-253. Section 1301(b) of D.C. Law 10-253 provided that the act shall expire on the 225th day of its having taken effect or upon the effective date of the Multiyear Budget Spending Reduction and Support Act of 1995, whichever occurs first.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter V - Amnesty › § 47–452. Establishment and application; availability; publicity. [Repealed]

§ 47–452. Establishment and application; availability; publicity. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 201, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(i), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-452.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter V - Amnesty › § 47–453. Interest. [Repealed]

§ 47–453. Interest. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 301, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-453.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
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 V - Amnesty › § 47–454. Substantial understatement penalty. [Repealed]

§ 47–454. Substantial understatement penalty. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law, 6-209, § 302, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-454.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
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 V - Amnesty › § 47–455. Failure to file or pay penalty. [Repealed]

§ 47–455. Failure to file or pay penalty. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 303, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-455.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
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 V - Amnesty › § 47–456. Fraud penalty. [Repealed]

§ 47–456. Fraud penalty. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 304, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-456.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that Title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
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 V - Amnesty › § 47–457. Garnishment. [Repealed]

§ 47–457. Garnishment. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 305, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-457.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
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 V - Amnesty › § 47–458. Deficiencies; collection. [Repealed]

§ 47–458. Deficiencies; collection. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 306, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-458.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
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 V - Amnesty › § 47–459. Rules. [Repealed]

§ 47–459. Rules. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 501, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-459.
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(d) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
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.”
Delegation of Authority
Delegation of authority under Law 6-209, see Mayor’s Order 87-104, April 23, 1987.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter V - Amnesty › § 47–459.01. Amnesty. [Repealed]

§ 47–459.01. Amnesty. [Repealed]
Repealed.
(Sept. 26, 1995, D.C. Law 11-52, § 105, 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(k), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-459.1.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter VI - Tax Revision Commission › § 47–461. Council findings

§ 47–461. Council findings.
The Council of the District of Columbia finds that:
(1) Many District residents and businesses are already overburdened by current taxation levels.
(2) The health of the District’s tax base and its potential for economic growth require the maintenance of a competitive tax burden between the District and neighboring jurisdictions.
(3) Present tax policies and laws are in need of evaluation with respect to their equitability, productivity, efficiency, and effect on economic growth;
(4) New or broadened revenue sources must be explored as possible substitutes for current uncompetitive rates to meet the District’s revenue needs, but they must be evaluated carefully in terms of their equity and their effect on economic growth.
(5) The last comprehensive study of District taxes occurred in 2014, and more recent tax changes have been somewhat piecemeal and sometimes made without regard to the system as a whole or knowledge of long-term effects.
(June 13, 1996, D.C. Law 11-143, § 2, 43 DCR 2170; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 14, 2011, D.C. Law 19-21, § 7062(a), 58 DCR 6226; Mar. 16, 2021, D.C. Law 23-200, § 2(a), 68 DCR 00120.)
Prior Codifications
1981 Ed., § 47-461.
Effect of Amendments
D.C. Law 19-21, in par. (5), substituted “in 1998” for “in 1977”.
Short Title
Short title: Section 7061 of D.C. Law 19-21 provided that subtitle G of title VII of the act may be cited as “Tax Revision Commission Reestablishment Act of 2011”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 5 - Tax Rates, Records, and Surplus Funds › § 47–502. Account showing receipts and disbursements of revenues and expenditures

§ 47–502. Account showing receipts and disbursements of revenues and expenditures.
The Treasury Department shall accurately keep an account showing all receipts and disbursements relative to the revenues and expenditures of the District of Columbia, and shall also show the sources of the revenue, the purpose of expenditure, and the appropriation under which the expenditure is made; and any and all revenue derived from property not owned wholly or in part by the District of Columbia, as between the United States and the District of Columbia, shall be the property of the United States.
(June 29, 1922, 42 Stat. 669, ch. 249; Aug. 17, 1937, 50 Stat. 693, ch. 690, title X, § 1; May 16, 1938, 52 Stat. 375, ch. 223, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-502.
1973 Ed., § 47-502.
Section References
This section is referenced in § 47-503.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 5 - Tax Rates, Records, and Surplus Funds › § 47–503. Disposition of excess money; collection of federal revenue; submission of budget estimates

§ 47–503. Disposition of excess money; collection of federal revenue; submission of budget estimates.
If, for any fiscal year, the District of Columbia should raise and deposit in the Treasury to its credit, more money derived from taxation, privileges, and other sources authorized in this chapter than may be necessary for the purposes therein, such excess shall be available the succeeding year, in the discretion of the Council of the District of Columbia, either for the purpose of meeting the expense chargeable to the District of Columbia and/or for the further purpose of enabling the Council to fix a lower rate of taxation for the year following the one in which said excess accrued than it might otherwise be able to do; and the agencies through which the District of Columbia collects its revenue derived from taxation shall also collect for the United States any revenues which by § 47-502 become the sole property of the United States, and said revenues shall be deposited in the Treasury of the United States as “miscellaneous receipts”; and the Mayor of the District of Columbia shall not be restricted in submitting to the Office of Management and Budget his estimates of the needs of the District, but he shall, as near as may be, bring them within the probable aggregate of the fixed proportionate appropriations to be paid by the United States and the District of Columbia.
(June 29, 1922, 42 Stat. 669, ch. 249; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-503.
1973 Ed., § 47-503.
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(364) 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.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 5 - Tax Rates, Records, and Surplus Funds › § 47–504. Authority of Council to change certain tax rates

§ 47–504. Authority of Council to change certain tax rates.
In order to provide for additional revenue to meet additional expenditures resulting from a compensation increase adopted for persons paid under the District of Columbia Teachers’ Salary Act of 1955 (§§ 38-1962 through 38-1981) [repealed], policemen, and firemen, the Council, in accordance with § 406 of Reorganization Plan No. 3 of 1967, is authorized to change the rate of the taxes imposed under:
(1) The District of Columbia Income and Franchise Tax Act of 1947 (Chapter 18 of this title);
(2) The District of Columbia Sales Tax Act (Chapter 20 of this title);
(3) The District of Columbia Use Tax Act (Chapter 22 of this title);
(4) The District of Columbia Cigarette Tax Act (Chapter 24 of this title);
(5) The District of Columbia Alcoholic Beverage Control Act (Chapter 1 of Title 25);
(6) The Act of April 23, 1924 (relating to motor vehicle fuel tax) (Chapter 23 of this title);
(7) Title V of the District of Columbia Revenue Act of 1937 (Chapter 19 of this title [repealed]); and
(8) Any other act of Congress imposing a tax solely in the District of Columbia.
(Sept. 3, 1974, 88 Stat. 1064, Pub. L. 93-407, title IV, § 471; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-504.
1973 Ed., § 47-504.
Cross References
Real property taxes, establishment of rates, see § 47-812.
References in Text
Sections 38-1962 through 38-1981, referred to in the introductory language, were repealed by § 11 of D.C. Law 4-78, effective March 16, 1982.
Title 25, referred to in paragraph (5) of this section, was amended and enacted by D.C. Law 13-298, effective May 3, 2001. Chapter 1 of former Title 25 embraced all sections in that title. For current provisions of Title 25, see § 25-101 et seq.
Chapter 19 of this title, referred to in (7), was repealed by § 24 of D.C. Law 6-168, effective February 24, 1987.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 6 - Tax Assessor › § 47–601. Preparation of annual tax ledgers and statement of assessment and taxes

§ 47–601. Preparation of annual tax ledgers and statement of assessment and taxes.
The Assessor of the District of Columbia shall be charged with the duty of preparing the annual tax ledgers on a numerical system, which shall be finished or completed at such time as will allow preparation by him of tax bills for collection purposes. Upon the completion of the tax ledgers, said Assessor shall prepare a statement showing the total amount of the assessment of both real and personal property, and the total amount of taxes to be collected under said assessment; which statement shall be receipted by the Collector of Taxes in triplicate, and said Collector shall be held responsible under his bond for all such taxes, except such as he may not be able to collect after fully complying with the requirements of law. The original receipt of said assessment and taxes shall be forwarded by the Assessor to the General Accounting Office, the duplicate to the Auditor of the District of Columbia, and the triplicate shall be retained by the Collector.
(Mar. 31, 1892, 27 Stat. 13, ch. 30; June 10, 1921, 42 Stat. 24, ch. 18, § 304; July 3, 1926, 44 Stat. 834, ch. 759, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-601.
1973 Ed., § 47-601.
Cross References
Assessor of taxes, enrolled militia list, duty to create, see § 49-403.
Competency of witnesses, assessment officials as expert witnesses in condemnation proceedings, see § 14
Editor's Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
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 7 - Designation of Real Property for Assessment and Taxation › § 47–701. General system to be used — Numbering of squares, lots, blocks, or parcels; record

§ 47–701. General system to be used — Numbering of squares, lots, blocks, or parcels; record.
(a) For the purposes of facilitating assessment and taxation of real estate in the District of Columbia, the following system of designating the several parcels of land therein is hereby prescribed, and every designation given in conformity with said system shall be a sufficient description of the parcel of land to which it relates, for all purposes of assessment and collection of taxes and assessments of every kind:
(1) Each square in the City of Washington shall bear a number or other designation that will distinguish it from every other square in said City;
(2) Each lot or parcel of ground in each such square shall bear a number or other designation that will distinguish it from every other lot or parcel of ground in such square;
(3) Each block in each subdivision in said District outside of the limits of the City of Washington shall bear a number that will distinguish it from every other such block;
(4) Each lot or parcel of land in each such block shall bear a number that will distinguish it from every other lot therein; and
(5) Each piece or parcel of unsubdivided land and each parcel of land deeded by metes and bounds in said District shall have a distinctive designation.
(b) As nearly as practicable, in the judgment of the Mayor of the District of Columbia, the numbers in each of the aforesaid squares, blocks, or parcels of land required to be numbered shall be in a regularly increasing numerical sequence and order, beginning with the lowest number practicable; and, in case of the lots, shall commence at the same relative location in each of the squares, blocks, or parcels of land, and be continued in the same relative order.
(c) It shall be the duty of the Mayor to cause a record of the designations of the several aforesaid parcels of land to be made in accordance with the foregoing system, in the Office of the Surveyor of said District; and hereafter it shall be the duty of the Surveyor, in giving numbers to blocks or lots of future subdivisions, to be governed by said system.
(Mar. 3, 1899, 30 Stat. 1376, ch. 457, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-701.
1973 Ed., § 47-401.
Section References
This section is referenced in § 47-702.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 7 - Designation of Real Property for Assessment and Taxation › § 47–702. General system to be used — Designation to be official for collection purposes

§ 47–702. General system to be used — Designation to be official for collection purposes.
The designation as prescribed in § 47-701 to each of said lots or parcels of land, which they shall respectively bear on the records of the Assessor of said District at the time said lots or parcels become subject to sale for arrears of any tax or assessment, shall be the official designation of said lots or parcels of land for the enforcement of the collection of all such arrears of general taxes and assessments for the tax year in which the said designation shall be given, and until such designation be changed pursuant to law.
(Mar. 3, 1899, 30 Stat. 1377, ch. 457, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-702.
1973 Ed., § 47-402.
Editor's Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 7 - Designation of Real Property for Assessment and Taxation › § 47–703. General system to be used — Daily transcript

§ 47–703. General system to be used — Daily transcript.
The Mayor of the District of Columbia shall cause to be made a daily transcript, and entry on the records of said Assessor, of the designations of lots or parcels of land in said District appearing in instruments of conveyance received for record in the Office of the Recorder of Deeds, and the designations of lots or parcels of land in said District transferred by probated wills; and the person or persons whom the Mayor of said District may designate for the purpose of making such transcript shall for this purpose at all times during office hours have full access to the records of the Recorder of Deeds and the Register of Wills of said District; and the Assessor shall daily furnish the Surveyor with a copy of such transcript.
(Mar. 3, 1899, 30 Stat. 1377, ch. 457, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-703.
1973 Ed., § 47-403.
Editor's Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 7 - Designation of Real Property for Assessment and Taxation › § 47–704. System to be used outside City — In general

§ 47–704. System to be used outside City — In general.
For the purpose of facilitating the assessment and taxation of real property in the territory within the limits of the District of Columbia lying outside of the City of Washington the following system of designating the several subdivisions, blocks, lots, and parcels of land is hereby prescribed, and each and every designation made or given in conformity with said system shall be deemed a sufficient description of the property to which it relates for all purposes of assessment and the collection of taxes and assessments of every kind.
(Feb. 23, 1905, 33 Stat. 737, ch. 735, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-704.
1973 Ed., § 47-404.
Section References
This section is referenced in § 47-708.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 7 - Designation of Real Property for Assessment and Taxation › § 47–705. System to be used outside City — Numbering of blocks, squares, lots, or parcels

§ 47–705. System to be used outside City — Numbering of blocks, squares, lots, or parcels.
The Mayor of the District of Columbia is hereby authorized and directed to cause to be given numbers to all of said blocks or squares, lots or parcels of land as said blocks, squares, lots, or parcels of land have been formed by the highway extension plan, of record on February 23, 1905, in the Office of Surveyor of the District of Columbia, and subdivisions existing on February 23, 1905, and to place the numbers so given upon the said highway extension plan; provided, that in all cases where 2 or more blocks or parts of contiguous existing subdivisions are surrounded as a group by existing streets or roads, or by proposed streets of the highway extension plan, such group shall be numbered as a block or square upon the recorded plats of the highway extension plan; provided further, that where lots are numbered in duplicate in any block or square which includes parts of 2 or more existing subdivisions, new lot numbers shall be given said lots numbered in duplicate, and new lot numbers shall also be given to all parts of lots remaining after the extension of streets or alleys by dedication, condemnation, or purchase, whereby parts of lots have become public property; provided further, that new lot numbers shall also be given to all parts of original and subdivided lots existing on February 23, 1905, on the records of the Assessor and the Surveyor of the District of Columbia.
(Feb. 23, 1905, 33 Stat. 737, ch. 735, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-705.
1973 Ed., § 47-405.