reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1A - Tax Return Preparers. [Repealed] › § 47–169. Right to judicial appeal. [Repealed]

§ 47–169. Right to judicial appeal. [Repealed]
Repealed.
(Apr. 30, 1994, D.C. Law 10-115, § 109, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-169.
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 1A - Tax Return Preparers. [Repealed] › § 47–170. Right to judicial appeal. [Repealed]

§ 47–170. Right to judicial appeal. [Repealed]
Repealed.
(Apr. 30, 1994, D.C. Law 10-115, § 110, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-170.
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 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed] › § 47–171. Definitions. [Repealed]

§ 47–171. Definitions. [Repealed]
Repealed.
(June 14, 1994, D.C. Law 10-128, § 201, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(b), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-171.
Editor's Notes
Mayor authorized to issue rules: Section 208 of D.C. Law 10-128 provided that the Mayor may issue rules, pursuant to subchapter I of Chapter 5 of Title 2, necessary for the proper administration of this chapter.
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 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed] › § 47–172. Crediting a tax refund. [Repealed]

§ 47–172. Crediting a tax refund. [Repealed]
Repealed.
(June 14, 1994, D.C. Law 10-128, § 202, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(b), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-172.
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 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed] › § 47–173. Multiple party returns. [Repealed]

§ 47–173. Multiple party returns. [Repealed]
Repealed.
(June 14, 1994, D.C. Law 10-128, § 203, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(b), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-173.
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 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed] › § 47–174. Priority over intercepts. [Repealed]

§ 47–174. Priority over intercepts. [Repealed]
Repealed.
(June 14, 1994, D.C. Law 10-128, § 204, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(b), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-174.
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 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed] › § 47–175. Notice; protest. [Repealed]

§ 47–175. Notice; protest. [Repealed]
Repealed.
(June 14, 1994, D.C. Law 10-128, § 205, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(b), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-175.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 5092(b)(5) of Fiscal Year 2022 Budget Support Emergency Act of 2021 (D.C. Act 24-159, Aug. 23, 2021, 68 DCR 008602).
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 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed] › § 47–176. Remedy not exclusive. [Repealed]

§ 47–176. Remedy not exclusive. [Repealed]
Repealed.
(June 14, 1994, D.C. Law 10-128, § 206, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(b), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-176.
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 2 - Budget Estimates › § 47–201. Salaries of Courthouse protection force and Superintendent of Washington Asylum and Jail; payment; submission of estimates

§ 47–201. Salaries of Courthouse protection force and Superintendent of Washington Asylum and Jail; payment; submission of estimates.
The salaries of the force necessary for the care and protection of the Courthouse in the District of Columbia and of the salary of the Superintendent of the Washington Asylum and Jail shall be paid out of the revenues of the District of Columbia and the Treasury of the United States in the manner prescribed by the District of Columbia appropriation acts for the respective years for which such sums are provided, and estimates for such expenses shall each year hereafter be submitted in the annual estimates for the expenses of the government of the District of Columbia.
(July 31, 1894, 28 Stat. 202, ch. 174; Mar. 2, 1911, 36 Stat. 1003, ch. 192; June 29, 1922, 42 Stat. 668, ch. 249; June 25, 1938, 52 Stat. 1125, ch. 681, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-201.
1973 Ed., § 47-201.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–202. Expenditures for school buildings and grounds — Submission of estimates

§ 47–202. Expenditures for school buildings and grounds — Submission of estimates.
A detailed statement of the expenditure of the appropriation made for repairs and improvements to school buildings and grounds and for repairing and renewing heating, plumbing, and ventilating apparatus, and installation of sanitary drinking fountains in buildings not supplied with same, and the taking down, transferring, and the reerection of portable schools shall be submitted with the annual estimates.
(Mar. 3, 1915, 38 Stat. 910, ch. 80; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-202.
1973 Ed., § 47-202.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–203. Expenditures for buildings and grounds — Preparation of estimates

§ 47–203. Expenditures for buildings and grounds — Preparation of estimates.
Estimates of expenditures for buildings and grounds for the public schools of the District of Columbia, shall hereafter be prepared in accordance with the provisions of the Act of Congress approved February 26, 1925.
(Feb. 26, 1925, 43 Stat. 994, ch. 342, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-203.
1973 Ed., § 47-203.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–204. Reimbursement of United States for expenses of United States District Court for the District of Columbia. [Repealed]

§ 47–204. Reimbursement of United States for expenses of United States District Court for the District of Columbia. [Repealed]
Repealed.
(Sept. 13, 1982, 96 Stat. 877, Pub. L. 97-258, § 5(b).)
Prior Codifications
1981 Ed., § 47-204.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–205. Reimbursement of United States for space costs of United States Attorney and United States Marshal

§ 47–205. Reimbursement of United States for space costs of United States Attorney and United States Marshal.
Beginning on the effective date of this title, the Executive Officer of the District of Columbia Courts shall reimburse to the United States from any funds in the Treasury to the credit of the District of Columbia courts the amount determined by the Administrator of General Services to be necessary to cover 75% of the costs of operation, maintenance, and repair of space used by the United States Attorney and the United States Marshal for the District of Columbia.
(July 29, 1970, 84 Stat. 591, Pub. L. 91-358, title I, § 173(a)(2); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-205.
1973 Ed., § 47-204a.
References in Text
“This title,” referred to in this section, is title I of 84 Stat. 475, Pub. L. 91-358, approved July 29, 1970, which is codified throughout the Code.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–206. Reimbursement of United States for expenses of United States Court of Appeals for the District of Columbia Circuit

§ 47–206. Reimbursement of United States for expenses of United States Court of Appeals for the District of Columbia Circuit.
(a) Until the day before the effective date of the District of Columbia Court Reorganization Act of 1970, the Commissioner of the District of Columbia shall reimburse the United States for 30% of the expenditures made on or before that day for the expenses of the United States Court of Appeals for the District of Columbia Circuit. During the 30-month period beginning on such effective date, the Executive Officer of the District of Columbia Courts shall reimburse the United States for expenditures made during that period for such expenses at the following rates of reimbursement:
(1) Twenty per centum for the first 18 months of such period; and
(2) Ten per centum for the remainder of such period.
(b) Notwithstanding any other provision of law, no reimbursement for such expenses shall be required after the expiration of the 30-month period beginning on such effective date.
(July 29, 1970, 84 Stat. 592, Pub. L. 91-358, title I, § 173(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-206.
1973 Ed., § 47-204b.
References in Text
“The effective date of the District of Columbia Court Reorganization Act of 1970,” referred to in the first sentence of subsection (a) of this section, means, as set forth in § 199(c) of the Act, the first day of the seventh calendar month which began after the enactment of the Act (February 1, 1971).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–207. Items included in annual estimates — Assignment of certain market employees

§ 47–207. Items included in annual estimates — Assignment of certain market employees.
The Mayor of the District of Columbia each year in the annual estimates shall report to Congress the assignment of the market masters, assistant market masters, watchmen, and laborers to the various markets and offices.
(July 11, 1919, 41 Stat. 70, ch. 7, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-207.
1973 Ed., § 47-205.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–208. Items included in annual estimates — Employees and supplies for maintenance of sewers

§ 47–208. Items included in annual estimates — Employees and supplies for maintenance of sewers.
Estimates in detail shall be submitted annually for the employment of mechanics, laborers, and watchmen, and the purchase of coal, oils, waste, and other supplies for the maintenance of sewers.
(June 27, 1906, 34 Stat. 494, ch. 3553; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-208.
1973 Ed., § 47-206.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–209. Items included in annual estimates — Employees, supplies and expenses for highway bridge and approaches

§ 47–209. Items included in annual estimates — Employees, supplies and expenses for highway bridge and approaches.
Estimates in detail shall be submitted annually for salaries of employees, lighting, power, and miscellaneous supplies and expenses of every kind necessarily incident to the operation and maintenance of the highway bridge and approaches.
(June 27, 1906, 34 Stat. 492, ch. 3553; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-209.
1973 Ed., § 47-207.
Cross References
Public roads and bridges, jurisdiction of mayor, see § 9-101.02.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–210. Items included in annual estimates — Certain expenses incurred in claims against District

§ 47–210. Items included in annual estimates — Certain expenses incurred in claims against District.
The estimates for expenses incurred on account of the District of Columbia in the examination of witnesses and procuring of evidence in the matter of claims against the District of Columbia pending in any department shall be submitted in the annual estimates for the District of Columbia.
(Aug. 4, 1886, 24 Stat. 252, ch. 902, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-210.
1973 Ed., § 47-208.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–211. Items included in annual estimates — Provision for real estate assessment

§ 47–211. Items included in annual estimates — Provision for real estate assessment.
The Mayor of said District shall in his annual estimates include all necessary provision to carry out the provisions of law relative to the assessment of real estate, to be immediately available.
(Aug. 14, 1894, 28 Stat. 285, ch. 287, § 14; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-211.
1973 Ed., § 47-209.
Section References
This section is referenced in § 47-828.
Cross References
Authority and procedure to establish real property tax rates, violations of assessment provisions, see § 47-828.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–212. Items included in annual estimates — Expenses of Water Department

§ 47–212. Items included in annual estimates — Expenses of Water Department.
It shall be the duty of the Mayor to include in the annual estimates of the District of Columbia estimates of the expenses of the Water Department.
(Mar. 3, 1881, 21 Stat. 466, ch. 134, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-212.
1973 Ed., § 47-210.
Cross References
Tax on residents and nonresidents, credits, property taxes, see § 47-1806.06.
Water supply, see § 34-2401.04 et seq.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–213. Preparation and submission of expense estimates for government of District

§ 47–213. Preparation and submission of expense estimates for government of District.
The estimates for expenses of the government of the District of Columbia shall be prepared and submitted each year according to the order and arrangement of the appropriation act for the year preceding, and any change in such order and arrangement and transfers of salaries from 1 office or department to another desired by the Mayor may be submitted by note in the estimates.
(July 1, 1902, 32 Stat. 616, ch. 1352, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-213.
1973 Ed., § 47-211.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–214. Schedule of funds available from federal and private grants

§ 47–214. Schedule of funds available from federal and private grants.
Along with, and in addition to, all other financial and budgetary information and data which the Mayor of the District of Columbia is required annually to submit to the Office of Management and Budget by 31 U.S.C. § 1108(b)(1) , the Mayor shall prepare and submit to that Office a schedule showing an estimate of all funds which will be available to any agency, department, or instrumentality of the District of Columbia government, during the fiscal year for which such financial and budgetary information and data are submitted, for grants from any federal agency, department, or instrumentality, or from any private source. Such schedule shall include such additional information as the Office of Management and Budget deems necessary and appropriate to fully indicate the purposes for which such grants will be made, the scope of the programs funded by such grants, and the relationship between the grant funded programs and the programs of such agency, department, or instrumentality funded by money appropriated directly to the District of Columbia. Such schedule, and such additional information as the Office of Management and Budget may include, shall be transmitted to the Congress along with the annual budget request from the District of Columbia government.
(Dec. 15, 1971, 85 Stat. 656, Pub. L. 92-196, title VII, § 703; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-214.
1973 Ed., § 47-211a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 2 - Budget Estimates › § 47–215. Publication of District expense estimates

§ 47–215. Publication of District expense estimates.
The annual estimates for expenses of the District of Columbia shall not be published in advance of their submission to Congress at the beginning of each regular session thereof.
(Mar. 3, 1909, 35 Stat. 728, ch. 250, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-215.
1973 Ed., § 47-212.
Cross References
Commission on the Arts and Humanities, budget submissions, see § 39-205.
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 I - Budget and Financial Management › § 47–301.01. Submission of annual expense estimates by court-appointed receivers

§ 47–301.01. Submission of annual expense estimates by court-appointed receivers.
If a department or agency of the government of the District of Columbia is under the administration of a court-appointed receiver or other court-appointed official during fiscal year 1998 or any succeeding fiscal year, the receiver or official shall prepare and submit to the Mayor, for inclusion in the annual budget of the District of Columbia for the year, annual estimates of the expenditures and appropriations necessary for the maintenance and operation of the department or agency. All such estimates shall be forwarded by the Mayor to the Council, for its action pursuant to sections 446 and 603(c) of the District of Columbia Home Rule Act, without revision but subject to the Mayor’s recommendations. Notwithstanding any provision of the District of Columbia Home Rule Act, the Council may comment or make recommendations concerning such annual estimates but shall have no authority under such Act to revise such estimates.
(Nov. 19, 1997, 111 Stat. 2178, Pub. L. 105-100, § 140.)
Prior Codifications
1981 Ed., § 47-301.1.
Section References
This section is referenced in § 7-1811.02.
References in Text
Sections 446 and 603(c) of the District of Columbia Home Rule Act, referred to in this section, are §§ 446 and 603(c) of the Act of December 24, 1973, 87 Stat. 774, Pub. L. 93-198, set out in Volume 1, and codified as §§ 1-204.46 and 1-206.03(c), respectively.
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 I - Budget and Financial Management › § 47–305.02. Minimum funding for Office of Public Education Facilities Modernization’s capital budgets to be included in budget and financial plan. [Repealed]

§ 47–305.02. Minimum funding for Office of Public Education Facilities Modernization’s capital budgets to be included in budget and financial plan. [Repealed]
Repealed.
(June 8, 2006, D.C. Law 16-123, § 301(b), 53 DCR 2843; Sept. 18, 2007, D.C. Law 17-20, § 4042(b)(2), 54 DCR 7052; Mar. 3, 2010, D.C. Law 18-111, § 7061, 57 DCR 181; Sept. 14, 2011, D.C. Law 19-21, § 7012(a)(2), 58 DCR 6226.)
Emergency Legislation
For temporary (90 day) amendment of section, see § 4042(b)(2) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).
For temporary (90 day) amendment of section, see § 7011 of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7061 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) amendment of section, see § 7061 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) repeal of section, see § 7012(a)(2) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
Short Title
Short title: Section 7060 of D.C. Law 18-111 provided that subtitle D of title VII of the act may be cited as the “School Modernization Financing Amendment Act of 2009”.
Short title: Section 7011 of D.C. Law 19-21 provided that subtitle B of title VII of the act may be cited as “Prior Fiscal Year Conforming Budget Amendments Act of 2011”.
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 I - Budget and Financial Management › § 47–306. Submission and approval of gross planning budget

§ 47–306. Submission and approval of gross planning budget.
Pursuant to §§ 1-204.48(a)(3) and 1-206.03(c) and (d), the Mayor shall annually, and prior to transmittal of the budget of the District to the President of the United States, submit to the Council a gross planning budget for the District, which shall include, but not be limited to, the amount of estimated revenue by source, including all sources, and the planned obligation of all revenue presented at responsibility center detail. The gross planning budget shall be approved by resolution of the Council.
(Sept. 16, 1980, D.C. Law 3-104, § 7, 27 DCR 3748; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-306.
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 I - Budget and Financial Management › § 47–307. Submission of control budget

§ 47–307. Submission of control budget.
(a) Within 14 days of Congressional approval of the appropriated budget of the District, the Mayor shall submit to the Council an act to establish the control budget of the District, including all revenue sources, which shall be presented in responsibility center detail; provided, that nothing in this section may be construed as giving the Council the power to modify any action taken by the Congress in the appropriations act for the District.
(b) Prior to the obligation during the fiscal year of any grant funds awarded subsequent to the start of the fiscal year, the Mayor shall submit to the Council an act to establish such grant award as part of the control budget of the District, and such grant award shall be submitted in responsibility center detail.
(Sept. 16, 1980, D.C. Law 3-104, § 8, 27 DCR 3748; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-307.
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 I - Budget and Financial Management › § 47–308. Establishment of budget structure

§ 47–308. Establishment of budget structure.
(a) Within 30 days of the Mayor’s first call with respect to the preparation of the budget for fiscal year 1982, and any subsequent fiscal year, the Mayor shall submit to the Council a resolution to establish the budget structure, including but not limited to designating control centers and responsibility centers, and a designation of all those entities as they are proposed for financial management purposes within the gross planning budget.
(b) The Council shall consider such resolution according to its rules. Should no written notice of disapproval of such resolution be filed by any member of the Council with the Secretary to the Council within 14 days of the receipt of such resolution from the Mayor, the resolution shall be deemed to be approved. Should notice of disapproval be filed during such initial 14 day period, the Council shall dispose of such notice of disapproval within 30 days of the initial receipt of the resolution from the Mayor, or the resolution to establish the budget structure shall be deemed to be approved.
(c) No such resolution may be submitted to the Council during such time as the Council is on recess, according to its rules, nor shall any time period provided in this section continue to run during such time as the Council is on recess.
(d) If the Council disapproves such resolution, the Mayor may, on a clear showing of changed circumstance, new information, or additional administrative hardship, ask for a reconsideration of the previous action of the Council. The Council may in its discretion reconsider its previous action.
(Sept. 16, 1980, D.C. Law 3-104, § 9, 27 DCR 3748; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 25, 2009, D.C. Law 17-353, § 210, 56 DCR 1117.)
Prior Codifications
1981 Ed., § 47-308.
Effect of Amendments
D.C. Law 17-353, in subsec. (c), substituted “in recess” for “in process”.
Editor's Notes
Annual budget structure approved: Pursuant to Resolution 7-210, the “Budget Structure for the Fiscal Year 1989 Budget Approval Resolution of 1988”, effective February 2, 1988, the Council approved the proposed budget structure for the fiscal year ending September 30, 1989.
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 I - Budget and Financial Management › § 47–308.02. Relevant performance measures

§ 47–308.02. Relevant performance measures.
(a) Each relevant performance measure must be linked to spending on the relevant activity.
(b) Each relevant performance measure shall represent a significant and realistic challenge for expected performance of the activity.
(c) Each agency shall have at least one relevant performance measure for each activity.
(d) Relevant performance measures for each fiscal year, shall be established by the Mayor or his designee, after consultation with the agency’s stakeholders.
(e) Beginning with fiscal year 2007, and for each subsequent fiscal year, all relevant performance measures for the prior fiscal year shall be provided to the Council in January along with the performance accountability reports submitted pursuant to § 1-614.13, and beginning with fiscal year 2008, and for each following fiscal year, all relevant cost drivers shall be provided with the relevant performance measures in accordance with § 47-308.03(e).
(f) Beginning with fiscal year 2008, and for each subsequent fiscal year, the Mayor, or his designee, shall, in consultation with an agency’s stakeholders, establish relevant performance measures and utilize these performance measures in the agency’s strategic business plan.
(g) Beginning no later than Fiscal Year 2022, and for each subsequent fiscal year, the Mayor shall establish at least one relevant performance measure related to an agency's progress toward achieving racial equity.
(Oct. 20, 2005, D.C. Law 16-33, § 1006(c), 52 DCR 7503; Mar. 2, 2007, D.C. Law 16-191, § 5(a), 53 DCR 6794; Mar. 16, 2021, D.C. Law 23-181, § 202(b), 67 DCR 14390.)
Effect of Amendments
D.C. Law 16-191, in subsec. (e), substituted “§ 1-614.13” for “ § 1-614.13 ”.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 202(b) of Racial Equity Achieves Results (REACH) Congressional Review Emergency Amendment Act of 2021 (D.C. Act 24-44, Mar. 24, 2021, 68 DCR 003448).
For temporary (90 days) amendment of this section, see § 202(b) of Racial Equity Achieves Results (REACH) Emergency Amendment Act of 2020 (D.C. Act 23-521, Dec. 7, 2020, 67 DCR 14433).
For temporary (90 day) addition of section, see § 1006(c) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
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 I - Budget and Financial Management › § 47–308.04. Replacement schedule for capital assets

§ 47–308.04. Replacement schedule for capital assets.
The Chief Financial Officer of the District of Columbia shall develop a 15-year replacement schedule for the capital assets of the District government. The schedule shall be prepared in a form that reflects both the adopted capital improvements plan and a replacement schedule for District capital assets. The Chief Financial Officer shall report to the Council and the Mayor on the replacement schedule on an annual basis, with the initial report due on October 1, 2015. All agencies shall cooperate with any requests made by the Chief Financial Officer related to this section.
(Feb. 26, 2015, D.C. Law 20-155, § 1043(b), 61 DCR 9990.)
Emergency Legislation
For temporary (90 days) addition of § 47-308.04, see § 1043(b) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) addition of § 47-308.04, see § 1043(b) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) addition of § 47-308.04, see § 1043(b) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
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 I - Budget and Financial Management › § 47–309. Borrowing of funds by Mayor

§ 47–309. Borrowing of funds by Mayor.
The Mayor is authorized to borrow funds from the United States Treasury in anticipation of the collection or receipt of revenues; provided, that each such borrowing is approved by the Council in advance of such borrowing by resolution.
(Sept. 16, 1980, D.C. Law 3-104, § 10, 27 DCR 3748; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-309.
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 I - Budget and Financial Management › § 47–310. Master capital projects

§ 47–310. Master capital projects.
(a) For any master capital project that is included in an approved budget and financial plan and is owned and implemented by the same agency that owns and implements all the sub-projects within it, an agency director may submit requests to the Office of Budget and Planning ("OBP") of the Office of the Chief Financial Officer to:
(1) Reallocate funds from the master capital project to a sub-project;
(2) Reallocate funds from a sub-project to the master capital project; or
(3) Reallocate funds from one sub-project to another sub-project;
(b) Upon receiving a request under subsection (a) of this section, OBP shall reallocate the funds as requested, unless OBP determines that the funds are not available for reallocation.
(c) After funds are reallocated pursuant to subsections (a) and (b) of this section, the agency director described in subsection (a) of this section may obligate and expend the reallocated funds.
(d)(1) An agency director described in subsection (a) of this section also may submit requests to OBP to reallocate to a master capital project any available fund balances from a related capital project, in order to align the related capital project with the master capital project.
(2) For the purposes of this subsection, the term "related capital project" means a capital project that:
(A) Was created before the master capital project was created;
(B) Is associated with the master capital project based on the description of the master project and the description of the capital project; and
(C) Has current fund balances for which there are no out-year appropriations.".
(e) Subchapter IV of this chapter shall not apply to reallocations made pursuant to this section.
(Oct. 30, 2018, D.C. Law 22-168, § 8032(b), 65 DCR 9388; July 12, 2022, D.C. Law 24-147, § 154(g), 69 DCR 003386.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 8032(b) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 8032(b) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
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 I - Budget and Financial Management › § 47–310.02. Schedule and notice requirement for completion of Annual Comprehensive Financial Report

§ 47–310.02. Schedule and notice requirement for completion of Annual Comprehensive Financial Report.
Each year in connection with preparation of the February 1 financial statement and report for the preceding fiscal year required under § 1-204.48(a)(4), the Chief Financial Officer shall prepare an audit plan which establishes a schedule of tasks that must be completed to meet the February 1 submission deadline. The schedule shall be transmitted to the Council and the Office of the Inspector General in writing annually before August 16. If a task is not completed when scheduled, the Chief Financial Officer shall notify the Council and the Office of the Inspector General and provide a written explanation for the failure to complete the task, within 5 calendar days of the scheduled date.
(Apr. 3, 2001, D.C. Law 13-253, § 2(b), 48 DCR 678; July 12, 2022, D.C. Law 24-147, § 121(a)(2), 69 DCR 003386.)
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 I - Budget and Financial Management › § 47–311. Estimate of expenditures by Mayor

§ 47–311. Estimate of expenditures by Mayor.
The Mayor shall, within 10 days of receipt of a request of the chairperson of a Council committee (excluding Saturdays, Sundays and legal holidays), estimate the cost of all expenditures to be incurred by the District of Columbia government under permanent legislation to be adopted by the Council. Within 30 days of the effective date of this section, the Mayor shall adopt standards by which to make such determinations and shall submit such standards to the Council for its disapproval in whole or in part within 30 days of receipt.
(Sept. 13, 1980, D.C. Law 3-92, § 703, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-311.
Mayor's Orders
Mayor’s Advisory Committee on Finance and Taxes established: See Mayor’s Order 88-59, March 15, 1988.
Finances and Taxes Advisory Committee abolished: The Finances and Taxes Advisory Committee, established by Mayor’s Order 92-1, January 6, 1992, was abolished by § 401(o) of D.C. Law 12-86.
[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 I - Budget and Financial Management › § 47–313.01. Source of payment for employees detailed within government

§ 47–313.01. Source of payment for employees detailed within government.
For purposes of determining the amount of funds expended by any entity within the District of Columbia government during fiscal year 1998 and each succeeding fiscal year, any expenditures of the District government attributable to any officer or employee of the District government who provides services which are within the authority and jurisdiction of the entity (including any portion of the compensation paid to the officer or employee attributable to the time spent in providing such services) shall be treated as expenditures made from the entity’s budget, without regard to whether the officer or employee is assigned to the entity or otherwise treated as an officer or employee of the entity.
(Nov. 19, 1997, 111 Stat. 2181, Pub. L. 105-100, § 150(b).)
Prior Codifications
1981 Ed., § 47-313.1.
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 I - Budget and Financial Management › § 47–314. Office of Financial Management established [Repealed]

§ 47–314. Office of Financial Management established [Repealed]
Repealed.
(April 17, 1995, 109 Stat. 97, Pub. L. 104-8, § 302(c).)
Prior Codifications
1981 Ed., §§ 47-314 to 47-317.
Editor's Notes
Repeal of §§ 47-314 through 47-317: Section 302(c) of Pub. L. 104-8, 109 Stat. 148, April 17, 1995, provided that effective upon the appointment of the Chief Financial Officer of the District of Columbia under § 1-204.24a, D.C. Law 3-138 which enacted §§ 47-314 through 47-317 are repealed. Upon the appointment of a Chief Financial Officer of the District of Columbia pursuant to Mayor’s Order 95-124, effective October 27, 1995, §§ 47-314 through 47-317 were repealed.
Mayor's Orders
Deputy Mayor for Office of Financial Management established: See Mayor’s Order 83-19, January 3, 1983.
Establishment of Office of District of Columbia Controller: See Mayor’s Order 89-243, October 23, 1989.
Establishment of Office of Treasurer: See Mayor’s Order 89-244, October 23, 1989.
Establishment of Office of Financial Information Services: See Mayor’s Order 89-245, October 23, 1989.
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 I - Budget and Financial Management › § 47–315. Duties and responsibilities of Assistant City Administrator for Financial Management and Treasurer [Repealed]

§ 47–315. Duties and responsibilities of Assistant City Administrator for Financial Management and Treasurer [Repealed]
Repealed.
(April 17, 1995, 109 Stat. 97, Pub. L. 104-8, § 302(c).)
Prior Codifications
1981 Ed., §§ 47-314 to 47-317.
Editor's Notes
Repeal of §§ 47-314 through 47-317: Section 302(c) of Pub. L. 104-8, 109 Stat. 148, April 17, 1995, provided that effective upon the appointment of the Chief Financial Officer of the District of Columbia under § 1-204.24a, D.C. Law 3-138 which enacted §§ 47-314 through 47-317 are repealed. Upon the appointment of a Chief Financial Officer of the District of Columbia pursuant to Mayor’s Order 95-124, effective October 27, 1995, §§ 47-314 through 47-317 were repealed.
Mayor's Orders
Deputy Mayor for Office of Financial Management established: See Mayor’s Order 83-19, January 3, 1983.
Establishment of Office of District of Columbia Controller: See Mayor’s Order 89-243, October 23, 1989.
Establishment of Office of Treasurer: See Mayor’s Order 89-244, October 23, 1989.
Establishment of Office of Financial Information Services: See Mayor’s Order 89-245, October 23, 1989.
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 I - Budget and Financial Management › § 47–316. Transfer of powers, duties and functions to Treasurer [Repealed]

§ 47–316. Transfer of powers, duties and functions to Treasurer [Repealed]
Repealed.
(April 17, 1995, 109 Stat. 97, Pub. L. 104-8, § 302(c).)
Prior Codifications
1981 Ed., §§ 47-314 to 47-317.
Editor's Notes
Repeal of §§ 47-314 through 47-317: Section 302(c) of Pub. L. 104-8, 109 Stat. 148, April 17, 1995, provided that effective upon the appointment of the Chief Financial Officer of the District of Columbia under § 1-204.24a, D.C. Law 3-138 which enacted §§ 47-314 through 47-317 are repealed. Upon the appointment of a Chief Financial Officer of the District of Columbia pursuant to Mayor’s Order 95-124, effective October 27, 1995, §§ 47-314 through 47-317 were repealed.
Mayor's Orders
Deputy Mayor for Office of Financial Management established: See Mayor’s Order 83-19, January 3, 1983.
Establishment of Office of District of Columbia Controller: See Mayor’s Order 89-243, October 23, 1989.
Establishment of Office of Treasurer: See Mayor’s Order 89-244, October 23, 1989.
Establishment of Office of Financial Information Services: See Mayor’s Order 89-245, October 23, 1989.
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 I - Budget and Financial Management › § 47–317. Transfer of resources to Office [Repealed]

§ 47–317. Transfer of resources to Office [Repealed]
Repealed.
(April 17, 1995, 109 Stat. 97, Pub. L. 104-8, § 302(c).)
Prior Codifications
1981 Ed., §§ 47-314 to 47-317.
Editor's Notes
Repeal of §§ 47-314 through 47-317: Section 302(c) of Pub. L. 104-8, 109 Stat. 148, April 17, 1995, provided that effective upon the appointment of the Chief Financial Officer of the District of Columbia under § 1-204.24a, D.C. Law 3-138 which enacted §§ 47-314 through 47-317 are repealed. Upon the appointment of a Chief Financial Officer of the District of Columbia pursuant to Mayor’s Order 95-124, effective October 27, 1995, §§ 47-314 through 47-317 were repealed.
Mayor's Orders
Deputy Mayor for Office of Financial Management established: See Mayor’s Order 83-19, January 3, 1983.
Establishment of Office of District of Columbia Controller: See Mayor’s Order 89-243, October 23, 1989.
Establishment of Office of Treasurer: See Mayor’s Order 89-244, October 23, 1989.
Establishment of Office of Financial Information Services: See Mayor’s Order 89-245, October 23, 1989.
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 I-A - Chief Financial Officer of the District of Columbia › § 47–317.04a. Chief Financial Officer — Authorization to privatize tax administration and collection

§ 47–317.04a. Chief Financial Officer — Authorization to privatize tax administration and collection.
The Chief Financial Officer of the District of Columbia may enter into contracts with a private entity for the administration and collection of taxes of the District of Columbia.
(Aug. 5, 1997, 111 Stat. 764, Pub. L. 105-33, § 11302.)
Prior Codifications
1981 Ed., § 47-317.4a.
Effective Dates
Section 11721 of Title XI of Pub. L. 105-33, 111 Stat. 786, the National Capital Revitalization and Self-Government Improvement Act of 1997, provided that except as otherwise provided in this title, the provisions of this title shall take effect on the later of October 1, 1997, or the day the District of Columbia Financial Responsibility and Management Assistance Authority certifies that the financial plan and budget for the District government for fiscal year 1998 meet the requirements of section 201(c)(1) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995, as amended by this title.
[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 I-A - Chief Financial Officer of the District of Columbia › § 47–317.07. SHARE Data Center

§ 47–317.07. SHARE Data Center.
Notwithstanding any other law, all positions, personnel, property, records, and the functions of the Office of Financial Information Services for the SHARE data center are assigned, and authority delegated, to the Office of the Chief Technology Officer.
(Oct. 19, 2000, D.C. Law 13-172, § 2102, 47 DCR 6308.)
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 I-A - Chief Financial Officer of the District of Columbia › § 47–317.08. Compliance and Real Property Tax Administration Fund. [Repealed]

§ 47–317.08. Compliance and Real Property Tax Administration Fund. [Repealed]
Repealed.
(Oct. 20, 2005, D.C. Law 16-33, § 1072(b), 52 DCR 7503; Sept. 14, 2011, D.C. Law 19-21, § 9015, 58 DCR 6226.)
Emergency Legislation
For temporary (90 day) addition of section, see § 1072(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
Short Title
Short title of subtitle N of title I of Law 16-33: Section 1071 of D.C. Law 16-33 provided that subtitle M of title I of the act may be cited as the Establishment of Compliance and Real Property Tax Administration Fund Act of 2005.