reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVII - Qualified High Technology Companies › § 47–1817.01a. Alternative method to determine a Qualified High Technology Company status

§ 47–1817.01a. Alternative method to determine a Qualified High Technology Company status.
(a) If the accounting method used by the taxpayer for income tax purposes does not readily permit the verification of revenue for the purposes of determining the status of a corporation as a Qualified High Technology Company, the taxpayer may petition for, or the Chief Financial Officer may employ, a cost of performance method as described in subsection (b) of this section, which method is intended to function in the same manner as § 47-441.
(b) To be certified as a Qualified High Technology Company, a corporation may provide:
(1) An analysis of the operations of the business that identifies the functions of the business in broad categories and specifically identifies those activities within each category that meet the definition of a Qualified High Technology Company;
(2) Evidence of the costs associated with each activity identified as a Qualified High Technology Company activity, consistent with industry standards; and
(3) An income calculation determined by multiplying the total gross revenue reported on its District franchise tax return as total gross income by a fraction, the numerator of which is the total expenses of all Qualified High Technology Company activities and the denominator of which is the total expenses claimed on the current District franchise tax return as total deduction.
(c) If the amount determined in subsection (b) of this section is 51% or more of total gross revenue, the taxpayer shall be certified as a Qualified High Technology Company.
(d) The final approval to grant an alternative method for determining a Qualified High Technology Company shall rest with the Chief Financial Officer and the approval shall not be unreasonably withheld.
(Dec. 7, 2004, D.C. Law 15-205, § 1082(b), 51 DCR 8441.)
Emergency Legislation
For temporary (90 day) addition, see § 1082(b) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) addition, see § 1082(b) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
Short Title
Short title of subtitle H of title I of Law 15-205: Section 1081 of D.C. Law 15-205 provided that subtitle H of title I of the act may be cited as the New E-Conomy Refinement Act of 2004.
Editor's Notes
Applicability of subtitle H of title I of Law 15-205: Section 1083 of D.C. Law 15-205 provided: “This subtitle shall apply as of January 1, 2004.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVII - Qualified High Technology Companies › § 47–1817.02. Tax credit for Qualified High Technology Company employment relocation costs; exceptions. [Repealed]

§ 47–1817.02. Tax credit for Qualified High Technology Company employment relocation costs; exceptions. [Repealed]
[Repealed].
(Apr. 3, 2001, D.C. Law 13-256, § 201(b), 48 DCR 730; Sept. 12, 2008, D.C. Law 17-231, § 41(n), 55 DCR 6758; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(3), 67 DCR 10493.)
Effect of Amendments
D.C. Law 17-231, in subsec. (c)(2)(D), substituted “spouse, domestic partner,” for “spouse”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVII - Qualified High Technology Companies › § 47–1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions

§ 47–1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions.
(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2000, and ending on December 31, 2019, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1807.02 equal to 10% of the wages paid during the first 24 calendar months of employment to a qualified employee hired after December 31, 2000.
(a-1) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2019, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1807.02 equal to 5% of the wages paid during the first 24 calendar months of employment to a qualified employee hired after December 31, 2017.
(b) The credit under subsections (a) and (a-1) of this section shall not be allowed:
(1) To exceed, for each qualified employee:
(A) $5,000 in a taxable year for the credit under subsection (a) of this section.
(B) $3,000 in a taxable year for the credit under subsection (a-1) of this section.
(2) If the Qualified High Technology Company accords the qualified employee lesser benefits or rights than it accords other employees in similar jobs;
(3) If the qualified employee was employed as the result of:
(A) The displacement, other than for cause, of another employee;
(B) A strike or lockout;
(C) A layoff in which other employees are awaiting recall; or
(D) A reduction of the regular wages, benefits, or rights of other employees in similar jobs; or
(4) If the qualified employee is a member of the board of directors of the Qualified High Technology Company or, directly or indirectly, owns a majority of its stock.
(c) A credit allowable under this section may be carried forward for 10 years if:
(1) The amount of the credit allowable under this section exceeds the tax otherwise due from a Qualified High Technology Company; and
(2) The amount of the credit allowable under this section was obtained for wages of a qualified employee hired before October 1, 2019.
(Apr. 3, 2001, D.C. Law 13-256, § 202(b), 48 DCR 730; Sept. 11, 2019, D.C. Law 23-16, § 7212(a)(1), 66 DCR 8621; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(4), 67 DCR 10493.)
Section References
This section is referenced in § 47-1818.01 and § 47-1818.06.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7212(a)(1) of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) amendment of this section, see § 7212(a)(1) of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVII - Qualified High Technology Companies › § 47–1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees

§ 47–1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.
(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2000, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1817.06 equal to 50% of the wages paid to a qualified disadvantaged employee, as defined in § 47-1817.04, during the first 24 calendar months of employment.
(b) The credit under subsection (a) of this section shall not be allowed:
(1) To exceed $15,000 in a taxable year for a qualified disadvantaged employee; or
(2) If the Qualified High Technology Company accords the qualified disadvantaged employee lesser benefits or rights than it accords other employees in similar jobs.
(c) [Repealed].
(Apr. 3, 2001, D.C. Law 13-256, § 203(b), 48 DCR 730; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(6), 67 DCR 10493.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVII - Qualified High Technology Companies › § 47–1817.06. Tax on Qualified High Technology Companies. [Repealed]

§ 47–1817.06. Tax on Qualified High Technology Companies. [Repealed]
[Repealed].
(Apr. 3, 2001, D.C. Law 13-256, § 403(b), 48 DCR 730; Mar. 5, 2013, D.C. Law 19-211, § 2(d), 59 DCR 13281; Sept. 11, 2019, D.C. Law 23-16, § 7212(a)(2), 66 DCR 8621; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(7), 67 DCR 10493.)
Section References
This section is referenced in § 47-340.26, § 47-1817.02, § 47-1817.03, § 47-1817.04, § 47-1817.05, § 47-1818.02, § 47-1818.06, and § 47-4630.
Effect of Amendments
The 2013 amendment by D.C. Law 19-211 rewrote (a)(2).
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7212(a)(2)(B) of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) amendment of this section, see § 7212(a)(2)(B) of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
Editor's Notes
D.C. Law 24-147 purported to correct a drafting error in this section previously corrected by D.C. Law 23-149.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVII - Qualified High Technology Companies › § 47–1817.07. Rollover of capital gain from qualified stock to other qualified stock. [Repealed]

§ 47–1817.07. Rollover of capital gain from qualified stock to other qualified stock. [Repealed]
[Repealed].
(Apr. 3, 2001, D.C. Law 13-256, § 407(b), 48 DCR 730; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(8), 67 DCR 10493.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVII - Qualified High Technology Companies › § 47–1817.07a. Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment

§ 47–1817.07a. Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment.
For the tax year beginning after December 31, 2018 and ending before January 1, 2020, and for tax years beginning after December 31, 2024, notwithstanding any other provision of this chapter and in lieu of the tax imposed by §§ 47-1806.03(a)(7)(A), 47-1807.02(a)(4), and 47-1808.03(a)(4), the tax on a capital gain from the sale or exchange of an investment in a Qualified High Technology Company, as defined in § 47-1817.01(5)(A), shall be at the rate of 3% if:
(1) The investment was made after [March 11, 2015];
(2) The investment was held by the investor for at least 24 continuous months;
(3) At the time of the investment, the stock of the Qualified High Technology Company was not publicly traded; and
(4) The investment is in common or preferred stock of the Qualified High Technology Company.
(Mar. 11, 2015, D.C. Law 20-210, § 2(b), 61 DCR 13072; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(9), 67 DCR 10493.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVII - Qualified High Technology Companies › § 47–1817.08. Severability

§ 47–1817.08. Severability.
If any provision of this title relating to a Qualified High Technology Company is held to be invalid:
(1) Any tax abatement, credit, or other benefit provided under this title shall not be increased, and the amount of tax imposed under this title shall not be decreased, as a result of such invalidity; and
(2) A Qualified High Technology Company shall not pay additional taxes under this title to the District of Columbia until any proceedings to contest such taxes become final.
(Apr. 3, 2001, D.C. Law 13-256, § 408, 48 DCR 730.)
Emergency Legislation
For temporary (90 day) addition of §§ 47-1850.01 to 47-1850.04, see § 2(e) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
For temporary (90 day) addition of § 47-1818.01, see § 2(b) of CareFirst Economic Assistance Emergency Act of 2002 (D.C. Act 14-460, July 26, 2002, 49 DCR 8175).
Temporary Legislation
For temporary (225 day) addition of section, see 2(b) of CareFirst Economic Assistance Temporary Act of 2002 (D.C. Law 14-246, March 25, 2003, law notification 50 DCR 2759).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVIII - Qualified Social Electronic Commerce Companies › § 47–1818.03. City-wide joint business activity strategy agreements

§ 47–1818.03. City-wide joint business activity strategy agreements.
(a) Within 180 days of [October 9, 2012], the Mayor shall enter into a BAS agreement with a Qualified Social E-Commerce Company and certify the agreement as required by § 47-1818.04 and submit it to the Council as required by § 47-1818.05.
(b) The Mayor shall ensure that the BAS agreement provides:
(1) That the Qualified Social E-Commerce Company will leverage its activities to assist retail businesses along disrupted corridors;
(2) For the coordination of the Qualified Social E-Commerce Company’s offering of technology, marketing, social media, and other training opportunities for District of Columbia small businesses;
(3) For the development of engineering-related programs to recruit, train, and retain software developers in the District of Columbia; and
(4) For the Qualified Social E-Commerce Company’s participation in hiring STEM students as part of the Summer Youth Employment Program established pursuant to § 32-241.
(c) Within 365 days of Council approval of the BAS agreement, as required by § 47-1818.05, and annually thereafter during the term of an abatement granted pursuant to this subchapter, the Mayor shall submit a report to the Council on each BAS agreement approved by the Council detailing the level of compliance under each BAS agreement.
(Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)
Section References
This section is referenced in § 47-1818.01 and § 47-1818.02.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVIII - Qualified Social Electronic Commerce Companies › § 47–1818.04. Certification

§ 47–1818.04. Certification.
(a) Within 180 days of the effective date of this subchapter, the Mayor shall certify that the Qualified Social E-Commerce Company and the District have executed a BAS agreement.
(b) The Mayor shall certify to the Office of Tax and Revenue the identity of each Qualified Social E-Commerce Company for which eligibility for an abatement pursuant to this subchapter has been verified by the Mayor and shall provide a description of the qualified real property that is to receive an abatement and the date on which the abatement shall commence.
(Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)
Section References
This section is referenced in § 47-1818.02, § 47-1818.03, and § 47-1818.05.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVIII - Qualified Social Electronic Commerce Companies › § 47–1818.05. Council approval of city-wide business activity strategy agreements

§ 47–1818.05. Council approval of city-wide business activity strategy agreements.
(a)(1) Within 180 days of the effective date of this subchapter, the Mayor shall submit each BAS agreement, along with proof of the certification required by § 47-1818.04(a), to the Council for its approval.
(2) If no proposed resolution of disapproval is filed with the Secretary to the Council within 14 days of the receipt by the Council of the BAS agreement, the BAS agreement shall be deemed approved.
(3) If a proposed resolution of disapproval is filed with the Secretary to the Council within 14 days of receipt by the Council of the BAS agreement, the Council may approve or disapprove the BAS agreement by resolution within 30 days of the receipt of the BAS agreement. If the Council neither affirmatively approves or disapproves the BAS agreement within 30 days of the receipt by the Council of the BAS agreement, the BAS agreement shall be deemed approved.
(b) Notwithstanding the requirements of this section, an abatement provided pursuant to § 47-1818.02 shall not be contingent upon the Council approval, or disapproval, of the BAS agreement.
(Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)
Section References
This section is referenced in § 47-1818.03.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVIII - Qualified Social Electronic Commerce Companies › § 47–1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions

§ 47–1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions.
A Qualified Social E-Commerce company that utilizes, or is the beneficiary of, any of the following tax abatements, exemptions, or waivers during the abatement period shall not be eligible for the abatements pursuant to § 47-1818.02, and further, the utilization of, or being the beneficiary of, the abatements provided for in § 47-1818.02 shall disqualify a Qualified Social E-Commerce Company from eligibility for any of the following tax abatements, exemptions, or waivers:
(1) The real property tax abatement for certain commercial properties provided in § 47-811.03.
(2) Earning and allowance of wage tax credits against the tax imposed by § 47-1817.06, as provided in § 47-1817.03, during calendar years 2010 through 2015, unless the amount of such credits earned exceeds $15 million, in which case the credit amount in excess of $15 million may be allowed as a credit against the tax imposed by § 47-1817.06, as provided in § 47-1817.03.
(3) [Repealed].
(Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(10), 67 DCR 10493.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVIII - Qualified Social Electronic Commerce Companies › § 47–1818.07. First Source employment; inapplicable

§ 47–1818.07. First Source employment; inapplicable.
Notwithstanding any other provision of law, the requirements of subchapter X of Chapter 2 of Title 2 [§ 2-219.01 et seq.] pertaining to government-assisted non-construction projects shall not apply to a Qualified Social E-Commerce Company receiving a benefit pursuant to this subchapter; specifically, § 2-219.03(e)(1), pertaining to government-assisted non-construction projects, and § 2-219.03(e)(1C), pertaining to hiring and reporting requirements in government-assisted non-construction projects.
(Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVIII - Qualified Social Electronic Commerce Companies › § 47–1818.08. Delegation of authority

§ 47–1818.08. Delegation of authority.
The Mayor may delegate the functions vested in him by this subchapter to an appropriate executive office, agency or department.
(Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter I - Inheritance Tax › § 47–1901. Imposition of tax [Repealed]

§ 47–1901. Imposition of tax [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1901 to 47-1907.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter I - Inheritance Tax › § 47–1902. Tax based on market value -- Appraisal [Repealed]

§ 47–1902. Tax based on market value -- Appraisal [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1901 to 47-1907.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter I - Inheritance Tax › § 47–1903. Appraisal deemed true value; tax to be lien; exceptions [Repealed]

§ 47–1903. Appraisal deemed true value; tax to be lien; exceptions [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1901 to 47-1907.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter I - Inheritance Tax › § 47–1904. Report by decedent’s personal representative; contents; Payment [Repealed]

§ 47–1904. Report by decedent’s personal representative; contents; Payment [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1901 to 47-1907.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter I - Inheritance Tax › § 47–1905. Collection of tax from distributive share [Repealed]

§ 47–1905. Collection of tax from distributive share [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1901 to 47-1907.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter I - Inheritance Tax › § 47–1906. Property not under control of personal representative [Repealed]

§ 47–1906. Property not under control of personal representative [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1901 to 47-1907.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter I - Inheritance Tax › § 47–1907. Life and future estates; payment of tax; lien [Repealed]

§ 47–1907. Life and future estates; payment of tax; lien [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1901 to 47-1907.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter II - Estate Tax › § 47–1911. Imposition of tax; additional levy on transfers [Repealed]

§ 47–1911. Imposition of tax; additional levy on transfers [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter II - Estate Tax › § 47–1912. Credits; restriction [Repealed]

§ 47–1912. Credits; restriction [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter II - Estate Tax › § 47–1913. Tax not to exceed difference between maximum credit and levy by states [Repealed]

§ 47–1913. Tax not to exceed difference between maximum credit and levy by states [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter II - Estate Tax › § 47–1914. Benefits to District [Repealed]

§ 47–1914. Benefits to District [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter II - Estate Tax › § 47–1915. Tax on transfer of nonresidents’ real and personal property [Repealed]

§ 47–1915. Tax on transfer of nonresidents’ real and personal property [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter II - Estate Tax › § 47–1916. Executor to file copy of federal return with Assessor [Repealed]

§ 47–1916. Executor to file copy of federal return with Assessor [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter II - Estate Tax › § 47–1917. Assessment on basis of return [Repealed]

§ 47–1917. Assessment on basis of return [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter II - Estate Tax › § 47–1918. Tax payable within 17 months [Repealed]

§ 47–1918. Tax payable within 17 months [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1921. Liability of bond for assessments; limitation [Repealed]

§ 47–1921. Liability of bond for assessments; limitation [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1922. Monthly report of names of decedents by Register of Wills [Repealed]

§ 47–1922. Monthly report of names of decedents by Register of Wills [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1923. Administration; testimony; production of books and records [Repealed]

§ 47–1923. Administration; testimony; production of books and records [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1924. Arrears [Repealed]

§ 47–1924. Arrears [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1925. Enforcement [Repealed]

§ 47–1925. Enforcement [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1926. Failure to file return; false return; penalty [Repealed]

§ 47–1926. Failure to file return; false return; penalty [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1927. Wilful failure to pay taxes, make return; additional penalty [Repealed]

§ 47–1927. Wilful failure to pay taxes, make return; additional penalty [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1928. Release of lien [Repealed]

§ 47–1928. Release of lien [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1929. Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate [Repealed]

§ 47–1929. Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1930. Internal Revenue Service to supply information to Mayor [Repealed]

§ 47–1930. Internal Revenue Service to supply information to Mayor [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1931. Assessor to determine tax if return not filed when due [Repealed]

§ 47–1931. Assessor to determine tax if return not filed when due [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1932. Assessor may compound and settle tax [Repealed]

§ 47–1932. Assessor may compound and settle tax [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1933. Definitions [Repealed]

§ 47–1933. Definitions [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1934. Situs of intangibles; trust estates; aliens [Repealed]

§ 47–1934. Situs of intangibles; trust estates; aliens [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1935. Compromise and settlement of taxes [Repealed]

§ 47–1935. Compromise and settlement of taxes [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 19 - Inheritance and Estate Taxes. [Repealed] › Subchapter III - Miscellaneous Provisions › § 47–1936. Secrecy of returns [Repealed]

§ 47–1936. Secrecy of returns [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2002.01a. Marketplace facilitators; sales tax requirements

§ 47–2002.01a. Marketplace facilitators; sales tax requirements.
Marketplace facilitators shall collect and remit sales tax on all sales the marketplace facilitator makes on its own behalf and all sales the marketplace facilitator facilitates on behalf of marketplace sellers to customers in the District of Columbia regardless of whether the marketplace seller for whom sales are facilitated would have been required to collect sales tax had the sale not been facilitated by the marketplace facilitator.
(Mar. 22, 2019, D.C. Law 22-258, § 2(b)(3), 66 DCR 1362.)
Applicability
Section 3 of D.C. Law 22-258 provided that the creation of this section by that act shall apply as of January 1, 2019.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2002.04. Special event promoter obligations and penalties

§ 47–2002.04. Special event promoter obligations and penalties.
(a) A promoter of a special event shall submit to the Mayor:
(1) At least 30 days before the beginning of a special event, a preliminary list of all vendors and exhibitors, including their names, addresses, representatives, and telephone numbers; and
(2) Within 10 days after the last day of a special event, a final list of all vendors and exhibitors, including their names, addresses, representatives, and telephone numbers, if not previously provided.
(b) Before the special event, a promoter shall provide to vendors and exhibitors such information regarding their District tax obligations, filing deadlines, and other such requirements as is supplied by the District after the preliminary list of vendors and exhibitors is submitted in accordance with subsection (a)(1) of this section.
(c) A promoter shall provide access to the Mayor to the special event premises and activities to monitor vendor and exhibitor sales.
(d) A promoter who fails to submit the preliminary vendor and exhibitor list in accordance with subsection (a)(1) of this section shall pay a penalty in the amount of $1,000, plus $50 for each day the list is late, which penalty shall not exceed $2,500.
(e) A promoter who fails to submit the final vendor and exhibitor list in accordance with subsection (a)(2) of this section shall pay a penalty in the amount of $1,000, plus $50 for each day the list is late, which penalty shall not exceed $10,000.
(f) For the purposes of this section, the term “promoter” means a person who arranges, organizes, or sponsors vendors or exhibitors engaged in the business of retail sales (as defined in this chapter) to participate in a special event. The term “promoter” includes for-profit and nonprofit persons.
(June 9, 2001, D.C. Law 13-305, § 102(b)(2), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(w), 49 DCR 8140.)
Section References
This section is referenced in § 47-1005.01 and § 47-2002.05.
Effect of Amendments
D.C. Law 14-213, in the section heading, validated a previously made technical correction.
Emergency Legislation
For temporary (90 day) addition, see § 101 of Ballpark Omnibus Financing and Revenue Tax Provisions Emergency Amendment Act of 2004 (D.C. Act 15-719, January 4, 2005, 52 DCR 1790).
For temporary (90 day) addition, see § 101 of Ballpark Omnibus Financing and Revenue Tax Provisions Congressional Review Emergency Act of 2005 (D.C. Act 16-25, February 17, 2005, 52 DCR 2981).
Editor's Notes
Section 103 of D.C. Law 13-305 provided: “Sec. 103. Applicability. Section 102(a) through (c) shall apply beginning April 1, 2001. Section 102(d) shall apply beginning October 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2002.06. Verizon Center sales taxes

§ 47–2002.06. Verizon Center sales taxes.
(a) For the purposes of this section, the term:
(1) "Bond Act" means [subchapter IV of Chapter 16 of Title 10].
(2) "Ticket" means any physical, electronic, or other form of a certificate, document, or token showing that a fare, admission, or license fee for a revocable right to enter the Verizon Center, or a right to purchase future rights to enter the Verizon Center, has been paid.
(3) "Verizon Center" means the facility located at 601 F Street, N.W., Washington, D.C., described as Square 455, Lot 47, as shown on the tax rolls of the District maintained by the Office of Tax and Revenue.
(b)(1) Notwithstanding any other provision of this chapter relating to the imposition ofsales tax on either a retail sale or a sale at retail, there is imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale:
(A) At the Verizon Center of tangible personal property or services otherwise taxable, except:
(i) The sale of food and beverages subject to the tax imposed by § 47-2002(3);
(ii) The sale or charge for the services of parking motor vehicles subject to the tax imposed by § 47-2002(1); and
(iii) The sale of tangible personal property or services by the following businesses:
(I) Urban Adventures at Gallery Place, LLC (doing business as Vida Fitness);
(II) Urban Salon, Inc. (doing business as Bang Salon);and
(III) Shimba Hills Coffee, Inc. (doing business as Shimba Hills Coffee); and
(B) Of tickets to any public event referred to in § 47-2001(n)(1)(H) sponsored by the person (or any affiliate of such person) and to be performed at the Verizon Center, regardless of whether the ticket is sold to a person who resells the ticket to another person or to a person who uses the ticket for admission to the event.
(2) The revenues received by the District of Columbia from the taxes imposed by this section shall be deposited into the Verizon Center Fund established by the Bond Act.
(c) The Chief Financial Officer shall promulgate regulations as may be necessary or appropriate to carry out the provisions of this section, including regulations relating to the determination of District gross receipts and electronic filing and payment of sales taxes and fees.
(d) This section shall apply on the 1st day of the month that is at least 30 days (excluding Saturdays, Sundays, and holidays) after the issuance of the bonds authorized by the Bond Act and shall expire on the 1st day of the month after the date that the bonds authorized by the Bond Act have been paid in full.
(July 12, 2007, D.C. Law 17-12, § 16(b), 54 DCR 5151.)
Emergency Legislation
For temporary (90 day) addition of § 47-2002.06, see § 625(b)(2) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy

§ 47–2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.
(a) For fiscal years beginning after September 30, 2017, and ending before October 1, 2023, all of the revenue derived from the collection of the tax imposed upon all vendors by
§ 47-2002(a)(1)
on the gross receipts from the sale of or charges for the service of parking or storing vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority (“WMATA”) and located adjacent to a WMATA passenger stop or station, shall be dedicated annually to paying the District’s annual operating subsidies to WMATA.
(b) For fiscal years beginning after September 30, 2023, and ending before October 1, 2027, from the revenue described in subsection (a) of this section there shall be dedicated annually to paying the District's annual operating subsidies to WMATA the lesser of:
(1) All of such revenue; or
(2) An amount equal to 102% of the amount dedicated pursuant to this subsection from such revenue in the prior fiscal year to paying the District's annual operating subsidies to WMATA.
(c) For fiscal years beginning after September 30, 2027, all of the revenue described in subsection (a) of this section shall be dedicated annually to paying the District's annual operating subsidies to WMATA.
(Apr. 8, 2011, D.C. Law 18-370, § 625(b)(2), 58 DCR 1008; Sept. 6, 2023, D.C. Law 25-50, § 7025(b), 70 DCR 10366.)
Editor's Notes
Section 629 of D.C. Law 18-370 provided: “Sec. 629. Applicability. This subtitle shall apply as of October 1, 2011; except, that sections 622 and 623(a)(2) shall apply as of the effective date of this act.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2003. Reimbursement of vendor for tax

§ 47–2003. Reimbursement of vendor for tax.
(a) Reimbursement for the tax imposed upon the vendor shall be collected by the vendor from the purchaser on all sales the gross receipts from which are subject to the tax imposed by this chapter so far as it can be done. It shall be the duty of each purchaser in the District to reimburse the vendor, as provided in § 47-2004, for the tax imposed by this chapter. Such reimbursement of tax shall be a debt from the purchaser to the vendor and shall be recoverable at law in the same manner as other debts.
(b) In the event that the vendor shall collect a tax in excess of the reimbursement schedule rates provided for in this chapter, such excess shall be refunded to the purchaser, or in lieu thereof, shall become a debt to the District in the same manner as taxes due and payable under this chapter.
(May 27, 1949, 63 Stat. 115, ch. 146, title I, § 126; July 24, 1982, D.C. Law 4-131, § 203, 29 DCR 2418; Sept. 30, 1993, D.C. Law 10-25, § 111(g), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 13, 2012, D.C. Law 19-149, § 2(a)(3), 59 DCR 5129.)
Prior Codifications
1981 Ed., § 47-2003.
1973 Ed., § 47-2603.
Section References
This section is referenced in § 47-2004, § 47-2203, and § 47-2204.
Effect of Amendments
D.C. Law 19-149, in subsec. (a), deleted “, except a street vendor as defined in § 47-2002.01(a)(2),” following “by the vendor”.
Cross References
Compensating-use tax, collection of tax by vendor, see § 47-2203.
Compensating-use tax, nonresident vendors, see § 47-2204.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2004. Vendor to collect tax; credit for expenses; application

§ 47–2004. Vendor to collect tax; credit for expenses; application.
(a) For the purpose of collecting his reimbursement as provided in § 47-2003 insofar as it can be done and yet eliminate the fractions of a cent, the vendor shall add to the sales price and collect from the purchaser such amounts as may be prescribed by the Mayor to carry out the purposes of this section.
(b) Repealed.
(May 27, 1949, 63 Stat. 115, ch. 146, title I, § 127; Oct. 21, 1975, D.C. Law 1-23, title III, § 301(8), 22 DCR 2100; July 24, 1982, D.C. Law 4-131, § 204, 29 DCR 2418; July 25, 1989, D.C. Law 8-17, § 4(c), 36 DCR 4160; Sept. 30, 1993, D.C. Law 10-25, § 111(h), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 102(c), 48 DCR 334; July 13, 2012, D.C. Law 19-149, § 2(a)(4), 59 DCR 5129.)
Prior Codifications
1981 Ed., § 47-2004.
1973 Ed., § 47-2604.
Section References
This section is referenced in § 47-2003, § 47-2203, and § 47-2204.
Effect of Amendments
D.C. Law 13-305 repealed subsec. (b).
D.C. Law 19-149, in subsec. (a), deleted “, except a street vendor as defined in § 47-2002.01(a)(2),” following “the vendor”.
Cross References
Compensating-use tax, collection of tax by vendor, see § 47-2203.
Compensating-use tax, nonresident vendors, see § 47-2204.
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.
Editor's Notes
Section 103 of D.C. Law 13-305 provided: “Sec. 103. Applicability. Section 102(a) through (c) shall apply beginning April 1, 2001. Section 102(d) shall apply beginning October 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2006. Application of exemption

§ 47–2006. Application of exemption.
The exemption provided for in § 47-2005(19) shall apply to sales made on or after January 1, 1978. Any tax collected by the District of Columbia from a vendor on such exempt sales and any reimbursements collected by a vendor from purchasers on such exempt sales shall be refunded in accordance with § 47-2020; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.
(Mar. 3, 1979, D.C. Law 2-145, § 3, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2006.
1973 Ed., § 47-2605.1.
Section References
This section is referenced in § 47-2008.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2007. Action for collection of taxes

§ 47–2007. Action for collection of taxes.
No administrative or civil action for the collection by the District of Columbia from a vendor of taxes (or penalties and interest thereon) due and payable on sales made prior to January 1, 1978, which would have been exempt sales under § 47-2005(19) if such sales had been made on or after January 1, 1978, shall be commenced after the effective date of this section. Any such administrative or civil action that was commenced on or after January 1, 1978, shall be terminated, and any taxes, penalties, and interest collected from a vendor pursuant to any such administrative or civil action commenced on or after January 1, 1978, shall be refunded in accordance with § 47-2020, notwithstanding the limitation in such section on refunds of taxes finally determined as due under § 47-2019; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.
(Mar. 3, 1979, D.C. Law 2-145, § 4, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2007.
1973 Ed., § 47-2605.2.
Section References
This section is referenced in § 47-2008.