reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3408. Severability

§ 47–3408. Severability.
If any provision of the District of Columbia Revenue Act of 1937 and the Revenue Act of 1939, or the application thereof to any person or circumstance, is held invalid, the remainder of the act, and the application of such provisions to other persons or circumstances, shall not be affected thereby.
(Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 4; May 16, 1938, 52 Stat. 370, ch. 223, § 7; July 26, 1939, 53 Stat. 1119, ch. 367, title VIII, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3408.
1973 Ed., § 47-2503.
References in Text
The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937.
The Revenue Act of 1939, referred to in this section, is 53 Stat. 1087, approved July 26, 1939.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3409. Divulging information obtained from Internal Revenue Service prohibited; penalties

§ 47–3409. Divulging information obtained from Internal Revenue Service prohibited; penalties.
Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in accordance with any provisions of the District of Columbia Revenue Act of 1937, as amended. Any violation of the provisions of this section shall subject the offender to a fine of not more than the amount set forth in [§ 22-3571.01] or imprisonment for 90 days.
(Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 5; May 16, 1938, 52 Stat. 370, ch. 223, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(z), 60 DCR 2064.)
Prior Codifications
1981 Ed., § 47-3409.
1973 Ed., § 47-2504.
Effect of Amendments
The 2013 amendment by D.C. Law 19-317 substituted “of not more than the amount set forth in [§ 22-3571.01]” for “of $300”.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(z) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
References in Text
The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937.
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 34 - Miscellaneous Provisions › § 47–3410. Effect of District of Columbia Tax Enforcement Act of 1982

§ 47–3410. Effect of District of Columbia Tax Enforcement Act of 1982.
(a) If any provision of the District of Columbia Tax Enforcement Act of 1982, including any amendment made by the District of Columbia Tax Enforcement Act of 1982, or the application thereof to any person or circumstance, is held invalid, the remainder of the District of Columbia Tax Enforcement Act of 1982, including the remaining amendments, and the application of such provisions to other persons or circumstances shall not be affected thereby.
(b) The repeal or amendment by the District of Columbia Tax Enforcement Act of 1982 of any provision of law shall not affect any act done or any right accrued or accruing under such provision of law before July 24, 1982, or any suit or proceeding had or commenced before July 24, 1982, but all such rights and liabilities under such acts shall continue and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
(c) All offenses committed, and all penalties incurred, prior to July 24, 1982, under any provisions of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the District of Columbia Tax Enforcement Act of 1982 had not been enacted.
(July 24, 1982, D.C. Law 4-131, § 502, 29 DCR 2415; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3410.
References in Text
The “District of Columbia Tax Enforcement Act of 1982,” referred to throughout this section, is D.C. Law 4-131.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives › § 47–3501. Findings

§ 47–3501. Findings.
The Council of the District of Columbia finds that:
(1) Homeownership can be afforded by very few lower income families in the District of Columbia.
(2) Homeownership stabilizes families and, in turn, stabilizes neighborhoods, contributing to improved housing conditions and safer, better quality neighborhoods.
(3) The District of Columbia government budgets for the fiscal years ending September 30, 1983, and September 30, 1984, do not have funds available for significant new homeownership initiatives.
(4) Homeownership for lower income families can be achieved, on a limited basis, through the work of nonprofit housing organizations and through private investments in shared equity arrangements which are encouraged by existing federal and District of Columbia income tax laws.
(5) Additional support for nonprofit housing organizations, and private investors in shared equity arrangements, through property tax abatements and other incentives can serve to expand homeownership for lower income families at little or no additional cost to the District of Columbia.
(6) Expansion of homeownership opportunities for lower income families is beneficial to the public peace, health, safety and general welfare.
(7) The purpose of this act is to expand homeownership opportunities for lower income families to the maximum extent possible at the lowest possible direct cost to the District of Columbia.
(Oct. 8, 1983, D.C. Law 5-31, § 2, 30 DCR 3879; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3501.
References in Text
“Act,” referred to in paragraph (7), means D.C. Law 5-31.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives › § 47–3506.01. Resident management corporations — Qualifications; exemptions

§ 47–3506.01. Resident management corporations — Qualifications; exemptions.
(a) In order to qualify for an exemption under this section, a resident management corporation shall meet the requirements of section 20 of the United States Housing Act of 1937 (42 U.S.C. § 1437r).
(b) Real property transferred to a qualifying resident management corporation pursuant, to section 21 of the United States Housing Act of 1937 (42 U.S.C. 1437s), shall be exempt from:
(1) The deed recordation tax pursuant to § 42-1102;
(2) The transfer tax pursuant to § 47-902; and
(3) The real property tax pursuant to § 47-1002, through the end of the 10th tax year following the year in which the property is transferred to the resident management corporation.
(c) This section shall apply to real property transferred to all qualifying resident management corporations on, before, or after June 11, 1992. Any taxes owed by a qualifying resident management corporation prior to the enactment of the Public Housing Homeownership Tax Abatement Amendment Act of 1992, which are exempted by the Public Housing Homeownership Tax Abatement Amendment Act of 1992, shall be forgiven. Any taxes paid by a qualifying resident management corporation prior to the enactment of the Public Housing Homeownership Tax Abatement Amendment Act of 1992, which are exempted by the Public Housing Homeownership Tax Abatement Amendment Act of 1992, shall be refunded.
(Oct. 8, 1983, D.C. Law 5-31, § 7a; as added June 11, 1992, D.C. Law 9-120, § 2, 39 DCR 3195; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3506.1.
Section References
This section is referenced in § 42-1102, § 47-902, and § 47-1002.
Cross References
Deeds, recordation tax, exempt deeds, see § 42-1102.
Real property exempt from taxation, enumerated, see § 47-1002.
Real property transfer tax, exempt transfers, see § 47-902.
References in Text
The “Public Housing Homeownership Tax Abatement Amendment Act of 1992,” referred to in four places in (c), is D.C. Law 9-120, codified as §§ 34-2413.02, 34-2105.05, 42-1102, 47-902, 47-1002 and this section.
Editor's Notes
Mayor authorized to issue rules: Section 5 of D.C. Law 9-120 provided that the Mayor may issue rules to implement the provisions of the act.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives › § 47–3507. Certification of program providing low income rental housing

§ 47–3507. Certification of program providing low income rental housing.
For the purposes of qualifying for the depreciation deduction provided by 26 U.S.C. § 167(k)(2)(B) , an investor in a shared equity financing agreement, which qualifies for the benefits provided by the Lower Income Homeownership Tax Abatement and Incentives Act of 1983, and who meets the other requirements of 26 U.S.C. § 167(k)(2)(B) , shall be deemed to have conducted rehabilitation pursuant to a program certified by the District of Columbia government if the investor certifies to the Mayor the amount of the rehabilitation expenditures.
(Oct. 8, 1983, D.C. Law 5-31, § 8, 30 DCR 3879; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3507.
Section References
This section is referenced in § 47-1803.03.
Cross References
Income and franchise taxes, deductions, depreciation, see § 47-1803.03.
References in Text
The “Lower Income Homeownership Tax Abatement and Incentives Act of 1983,” referred to in this section, is D.C. Law 5-31.
Editor's Notes
Mayor authorized to issue rules: Section 9 of D.C. Law 5-31 provided that the Mayor shall issue rules necessary to carry out the provisions of §§ 47-3502 to 47-3507.
Delegation of Authority
Delegation of authority under Law 5-31, see Mayor’s Order 83-270, November 16, 1983.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives › § 47–3508. Regulations

§ 47–3508. Regulations.
The Mayor may promulgate regulations to carry out the purposes of this chapter.
(Apr. 4, 2003, D.C. Law 14-282, § 11(ww), 50 DCR 896.)
Emergency Legislation
For temporary (90 day) addition of this section, see § 12(ddd) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) addition of this section, see § 12(eee) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) addition of this section, see § 12(eee) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Temporary Legislation
For temporary (225 day) addition of section, see § 12(eee) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) addition of section, see § 12(eee) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 36 - Employee Deferred Compensation Program › § 47–3602. Regulations

§ 47–3602. Regulations.
The Mayor shall promulgate regulations which enable employees to participate in a voluntary tax-sheltered income deferment program which meets the requirements of § 457 of the Internal Revenue Code of 1954 , and the regulations and interpretations thereunder. The regulations shall include, but not be limited to:
(1) Provision for the receipt of the compensation deferred and for the use of such funds in accordance with any investment election permitted employees participating in the employee deferred compensation program;
(2) Provision for a contract agreement between the Mayor and any employee who desires to defer compensation under the employee deferred compensation program;
(3) Provision for and limitations on the types of instruments, securities, accounts or other items in which compensation deferred under the employee deferred compensation program may be invested; and
(4) Rules to implement the Deferred Compensation Program Enrollment Amendment Act of 2018 [(Law 22-102)] within 180 days of [June 5, 2018].
(Sept. 26, 1984, D.C. Law 5-118, § 3, 31 DCR 4034; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 5, 2018, D.C. Law 22-102, § 2(b), 65 DCR 3774.)
Prior Codifications
1981 Ed., § 47-3602.
Applicability
Section 7031 of D.C. Law 22-168 repealed section 3 of D.C. Law 22-102 amending the applicability restriction impacting this section. Therefore the amendments of this section by D.C. Law 22-102 have been implemented.
Applicability of D.C. Law 22-102: § 3 of D.C. Law 22-102 provided that the change made to this section by § 2(b) of D.C. Law 22-102 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
References in Text
Section 457 of the Internal Revenue Code of 1954, referred to in the first sentence of the introductory language of the section, is classified to 26 U.S.C. § 457.
Editor's Notes
District of Columbia Deferred Compensation Committee Established: See Mayor’s Order 85-135, August 2, 1985.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 36 - Employee Deferred Compensation Program › § 47–3603. Contracts for services

§ 47–3603. Contracts for services.
(a) The Mayor may select 1 or more contractors to provide such services as may be part of the employee deferred compensation program.
(b) The cost of any contract for provision of such services as may be part of the employee deferred compensation program shall be financed solely from employee contributions to the employee deferred compensation program or from a fund or funds established to administer the employee deferred compensation program.
(Sept. 26, 1984, D.C. Law 5-118, § 4, 31 DCR 4034; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3603.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 36 - Employee Deferred Compensation Program › § 47–3604. Annual report

§ 47–3604. Annual report.
The Mayor shall, before February 2nd each year, submit to the Council an annual report which details the activities, and operation of the employee deferred compensation program for the preceding fiscal year.
(Sept. 26, 1984, D.C. Law 5-118, § 5, 31 DCR 4034; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3604.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3703. Tax on transfer of taxable estate of nonresidents; property of nonresident defined

§ 47–3703. Tax on transfer of taxable estate of nonresidents; property of nonresident defined.
(a) A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate having its taxable situs in the District.
(b) For every nonresident decedent dying before January 1, 2016, the tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which the District has jurisdiction for estate tax purposes and the denominator of which is the value of the decedent’s gross estate.
(b-1) For every nonresident decedent dying after December 31, 2015, the tax shall be an amount computed by multiplying the tax determined under § 47-3702(a-1) by a fraction, the numerator of which shall be the value of that part of the gross estate that has its taxable situs in the District and the denominator of which shall be the value of the nonresident decedent’s gross estate.
(c) Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 4, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Feb. 26, 2015, D.C. Law 20-155, § 7012(f)(3), 61 DCR 9990.)
Prior Codifications
1981 Ed., § 47-3703.
Effect of Amendments
The 2015 amendment by D.C. Law 20-155 added “For every nonresident decedent dying before January 1, 2016” in (b); added (b-1); and repealed (c).
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7022(f)(3) 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) amendment of this section, see § 7012(f)(3) 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) amendment of this section, see § 7012(f)(3) 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 37 - Inheritance and Estate Taxes › § 47–3704. Authority for Mayor to compromise tax

§ 47–3704. Authority for Mayor to compromise tax.
In all cases in which the Mayor claims that a decedent was domiciled in the District at the time of his or her death and the taxing authorities of a state or states make a similar claim with respect to their state or states, the Mayor may compromise the taxes imposed by this chapter.
(Feb. 24, 1987, D.C. Law 6-168, § 5, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3704.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3706. Jeopardy assessments. [Repealed]

§ 47–3706. Jeopardy assessments. [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 7, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ww)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3706.
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 37 - Inheritance and Estate Taxes › § 47–3707. Authority for Mayor to file

§ 47–3707. Authority for Mayor to file.
If a person fails to make and file a return at the time prescribed by law or by regulations, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from information obtained through testimony or otherwise. The return made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.
(Feb. 24, 1987, D.C. Law 6-168, § 8, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(xx), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3707.
Effect of Amendments
D.C. Law 13-305 rewrote the section which had read:
“If any person fails to file a return at the time prescribed by law, or files a false or fraudulent return, the Mayor shall make a return from his or her own knowledge and from other information as he or she can obtain. Any return made by the Mayor pursuant to this section shall constitute prima facie evidence of the amount due.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3708. Amended returns

§ 47–3708. Amended returns.
(a) If the personal representative files an amended federal estate tax return, he or she shall, within 30 days after filing the amended federal estate tax return, file with the Mayor an amended return covering the tax imposed by this chapter, accompanying the amended return with a copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this chapter pursuant to the amended return, he or she shall pay the tax, together with interest in accordance with § 47-4201.01 at the time of filing the amended return.
(b) If, upon final determination of the federal estate tax due, a deficiency is assessed, the personal representative shall within 30 days after this determination give written notice of the deficiency to the Mayor. If any additional tax is due under this chapter by reason of this determination, the personal representative shall pay the additional tax, together with interest in accordance with § 47-4201.01 at the time of filing the notice.
(Feb. 24, 1987, D.C. Law 6-168, § 9, 33 DCR 7008; Feb. 28, 1987, D.C. Law 6-209, § 402(c), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(yy), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3708.
Effect of Amendments
D.C. Law 13-305, in subsec. (a), substituted “§ 47-4201.01” for “§§ 47-453 through 47-458”; and, in subsec. (b), substituted “§ 47-4201.01 at the time of filing the notice” for “§§ 47-453 through 47-458” at the time he or she files the notice”.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3709. Testimony; production of books and records. [Repealed]

§ 47–3709. Testimony; production of books and records. [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 10, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(zz)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3709.
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 37 - Inheritance and Estate Taxes › § 47–3710. Certification of payment by Mayor

§ 47–3710. Certification of payment by Mayor.
When the Mayor is satisfied that the tax liability imposed by this chapter has been fully discharged or provided for, the Mayor may certify that fact.
(Feb. 24, 1987, D.C. Law 6-168, § 11, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3710.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3711. Lien for taxes. [Repealed]

§ 47–3711. Lien for taxes. [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 12, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(aaa)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3711.
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 37 - Inheritance and Estate Taxes › § 47–3712. Liability of personal representative

§ 47–3712. Liability of personal representative.
The tax, interest, and penalties imposed by this chapter shall be paid by the personal representative. If any personal representative distributes either in whole or in part any of the property of an estate to the beneficiaries or creditors without having paid or secured the tax, interest, or penalties due pursuant to this chapter, he or she shall be personally liable for the tax, interest, and penalties so due, or so much of the tax, interest, and penalties as may remain due and unpaid, to the full extent of any property belonging to the person or estate that may have or will come into his or her custody or control.
(Feb. 24, 1987, D.C. Law 6-168, § 13, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3712.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3713. Duty of personal representative

§ 47–3713. Duty of personal representative.
The personal representative of every decedent subject to the tax imposed by this chapter shall, before distribution of the estate, pay to the Mayor any taxes, penalties, and interest due under this chapter. The taxes, penalties, and interest shall be paid by the personal representative to the extent of assets subject to his or her control. Each payment shall be applied, first, to any interest due on the tax, second, to any penalty imposed by this chapter, and then the balance, if any, to the tax.
(Feb. 24, 1987, D.C. Law 6-168, § 14, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3713.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3714. Apportionment required

§ 47–3714. Apportionment required.
(a) Except as may be otherwise provided in the decedent’s will, whenever it appears upon any settlement of accounts or in any other appropriate action or proceeding that a person acting in a fiduciary capacity has paid an estate tax levied or assessed under the provisions of the estate tax law of the District or the United States upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of either law, the amount of the tax so paid shall be prorated among the persons interested in the estate to whom the property is or may be transferred or to whom any benefit accrues. Apportionment shall be made in the proportion that the value of the property, interest, or benefit of each person bears to the total value of the property, interests, and benefits received by all persons interested in the estate, except that in making proration each person shall have the benefit of any exemptions, deductions, and exclusions allowed by law in respect of the persons or the property passing to him or her.
(b) Notwithstanding subsection (a) of this section, in cases in which a trust is created or other provisions made in which any person is given an interest in income, an estate for years, an estate for life, or other temporary interest or estate in any property or fund, the tax on the temporary interest or estate shall be charged against and paid out of the corpus of that property or fund without apportionment between temporary interests or estates and remainders.
(Feb. 24, 1987, D.C. Law 6-168, § 15, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3714.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3715. Monthly report of Register of Wills

§ 47–3715. Monthly report of Register of Wills.
The Register of Wills shall report to the Mayor on every order appointing a personal representative in the District for the estate of any decedent. The report shall be in a form prepared by the Register of Wills, shall be filed with the Mayor at least once every month, and shall contain the name of the decedent, the date of his or her death, the name and address of the personal representative, and the value of the estate, as shown by the petition for probate.
(Feb. 24, 1987, D.C. Law 6-168, § 16, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3715.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3716. Final account

§ 47–3716. Final account.
No final account in any probate proceeding of a personal representative who is required to file a federal estate tax return shall be approved by the court unless the court finds that the tax imposed on the property by this chapter, including applicable interest, has been paid in full or that no tax is due.
(Feb. 24, 1987, D.C. Law 6-168, § 17, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3716.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3717. Authority of Mayor to determine tax; deficiencies in tax

§ 47–3717. Authority of Mayor to determine tax; deficiencies in tax.
(a) The Mayor shall have the authority to determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
(c) Except as provided in § 47-4312, any person aggrieved by an assessment of a deficiency in tax under the provisions of this section may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, and 47-3308.
(Feb. 24, 1987, D.C. Law 6-168, § 18, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(h), 51 DCR 9126.)
Prior Codifications
1981 Ed., § 47-3717.
Effect of Amendments
D.C. Law 15-217 rewrote subsecs. (a) and (b); and, in subsec. (c), substituted “Except as provided in § 47-4312, any person aggrieved by an assessment of a deficiency in tax” for “Any person aggrieved by an assessment of a deficiency in tax finally determined by the Mayor”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(h) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(h) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3718. Penalties. [Repealed]

§ 47–3718. Penalties. [Repealed]
Repealed.
(Feb. 24, 1987, D.C. Law 6-168, § 19, 33 DCR 7008; Feb. 28, 1987, D.C. Law 6-209, § 402(d), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(bbb)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-3718.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3720. Rules

§ 47–3720. Rules.
The Mayor shall issue rules necessary to carry out the provisions of this chapter and to provide for the granting of extensions of time within which to perform the duties imposed by this chapter, in accordance with subchapter I of Chapter 5 of Title 2.
(Feb. 24, 1987, D.C. Law 6-168, § 21, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3720.
Delegation of Authority
Delegation of authority pursuant to Law 6-168, see Mayor’s Order 87-90, April 20, 1987.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3721. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954

§ 47–3721. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
Within 90 days after any amendment, repeal, or replacement of the Internal Revenue Code of 1954, the Mayor shall report to the Council concerning the amendment, repeal, or replacement. The reports shall include, but not be limited to, an analysis of the impact of conformity to the amendment, repeal, or replacement on District taxpayers, and on District of Columbia government revenues over the next 5-year period, and a recommendation as to whether any change in District law should be made as a result of the amendment, repeal, or replacement.
(Feb. 24, 1987, D.C. Law 6-168, § 22, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3721.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3722. Effect of repealers

§ 47–3722. Effect of repealers.
(a) The repeal by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before April 1, 1987, or any suit or proceeding had or commenced before April 1, 1987, but all rights and liabilities under prior law shall continue and may be enforced in the same manner and to the same extent as if the repeal had not been made.
(b) All offenses committed, and all penalties incurred prior to April 1, 1987, under any provision of law repealed, may be prosecuted and punished in the same manner and with the same effect as if this chapter had not been enacted.
(Feb. 24, 1987, D.C. Law 6-168, § 23, 33 DCR 7008; Feb. 28, 1987, D.C. Law 6-209, §§ 402(e), 403(1), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3722.
References in Text
“This Act,” referred to in subsection (a), is D.C. Law 6-168, codified as § 47-3701 et seq.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 37 - Inheritance and Estate Taxes › § 47–3723. Applicability. [Repealed]

§ 47–3723. Applicability. [Repealed]
[Repealed].
(Feb. 24, 1987, D.C. Law 6-168, § 25, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Feb. 26, 2015, D.C. Law 20-155, § 7012(f)(5), 61 DCR 9990.)
Prior Codifications
1981 Ed., § 47-3723.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7022(f)( 5) 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) repeal of this section, see § 7012(f)( 5) 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) repeal of this section, see § 7012(f)( 5) 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).
For temporary (90 days) repeal of this section, see § 7022(f)(5) 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) repeal of this section, see § 7012(f)(5) 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) repeal of this section, see § 7012(f)(5) 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 38 - Supermarket Tax Incentives › § 47–3801.01. Expansion of supermarket investment areas

§ 47–3801.01. Expansion of supermarket investment areas.
(a) If the Mayor determines that there is an area that warrants investment pursuant to this chapter that is not an eligible area, as defined by § 47-3801(1D), the Mayor shall prepare a plan describing the area, geographically and otherwise, along with a detailed rationale for extending the tax incentives provided for by this chapter, a fiscal impact statement, and an explication of the benefits to be derived for the area and the District as a whole.
(b) The Mayor shall transmit the plan to the Council, with a proposed resolution for a 45-day period of review, excluding days of Council recess. If the Council does not approve or disapprove the plan, in whole or in part, by resolution within this 45-day review period, the plan shall be deemed approved, and the area described in the plan shall be considered an eligible area for purposes of this chapter.
(Nov. 13, 2021, D.C. Law 24-45, § 2022(c), 68 DCR 010163.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 2022(c) of Fiscal Year 2022 Budget Support Emergency Act of 2021 (D.C. Act 24-159, Aug. 23, 2021, 68 DCR 008602).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 38 - Supermarket Tax Incentives › § 47–3803. Tax and license fee incentives. [Repealed]

§ 47–3803. Tax and license fee incentives. [Repealed]
Repealed.
(Sept. 29, 1988, D.C. Law 7-173, § 4, 35 DCR 5758; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; October 4, 2000, D.C. Law 13-166, § 2(c), 47 DCR 5821.)
Prior Codifications
1981 Ed., § 47-3803.
Cross References
License law, supermarket developments, exemption conditions, see § 47-2827.
Delegation of Authority
Delegation of authority pursuant to D.C. Law 7-173, the “Supermarket Tax Incentive Amendment Act of 1988”, see Mayor’s Order 89-84, April 24, 1989.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 38 - Supermarket Tax Incentives › § 47–3804. Rules

§ 47–3804. Rules.
The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of this chapter.
(Sept. 29, 1988, D.C. Law 7-173, § 7, 35 DCR 5758; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-3804.
Delegation of Authority
Delegation of authority pursuant to D.C. Law 7-173, the “Supermarket Tax Incentive Amendment Act of 1988”, see Mayor’s Order 89-84, April 24, 1989.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3903. Deductions

§ 47–3903. Deductions.
(a) A deduction may be taken from gross charges for amounts represented by accounts found to be worthless and actually charged off for income or franchise tax purposes, provided, that:
(1) The tax on the amounts has been previously paid to the District;
(2) Any amounts deducted from gross charges at the time of or after the date of write-off which are subsequently collected have been included in the first return filed after the gross charges are collected and taxes have been paid on the collected amounts; and
(3) The amounts have not been deducted after the payment of the tax on the amounts for periods which are closed by the statute of limitations.
(b) Gross charges subject to the tax imposed pursuant to the wireless telecommunication service tax provisions of this chapter shall not include amounts determined to be fraudulent nor shall it include indemnification between carriers intended to cover the cost of fraudulent communication activity.
(Sept. 20, 1989, D.C. Law 8-26, § 4, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)
Prior Codifications
1981 Ed., § 47-3903.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3904. Exemptions

§ 47–3904. Exemptions.
(a) Gross charges from the sale, by any toll or wireless telecommunication company, of toll telecommunication or District-based wireless telecommunication service for resale to any other toll or wireless telecommunication company or public utility subject to tax under this chapter or § 47-2501 shall be exempt from taxation under this chapter.
(b) Gross charges from the sale, by any public utility of utility service for resale to a toll telecommunication or wireless telecommunication company subject to tax under this chapter shall be exempt from taxation under § 47-2501.
(Sept. 20, 1989, D.C. Law 8-26, § 5, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)
Prior Codifications
1981 Ed., § 47-3904.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3905. Returns and payment of tax

§ 47–3905. Returns and payment of tax.
(a) Each toll telecommunication company shall be subject to the following filing and payment requirements:
(1) On or before the 20th day of each calendar month, each toll telecommunication company subject to tax under this chapter shall file a return with the Mayor that reports the amount of its monthly gross charges for the preceding calendar month from the sale of toll telecommunication services that originate or terminate in the District and for which a charge is made to a service address located in the District, regardless of where the charge is billed or paid.
(2) For each calendar month beginning March 1, 1989, each toll telecommunication company shall pay the tax imposed by this chapter before the 21st day of the succeeding calendar month. The return for each calendar month shall be filed at the time payment is made or on the 20th day of the succeeding calendar month, whichever is earlier.
(3) The form of the return shall be prescribed by the Mayor and the return shall contain information that the Mayor considers necessary for the proper administration of the tax.
(b) Each wireless telecommunication company shall be subject to the following filing and payment requirements:
(1) On or before the 20th day of each calendar month, each wireless telecommunication company subject to tax under this chapter shall file a return with the Mayor that reports the amount of its monthly gross charges for the preceding calendar month from the sale of District-based wireless telecommunication service.
(2) For each calendar month beginning May 1, 1997, each wireless telecommunication company shall pay the tax before the 21st day of the succeeding calendar month. The return for each calendar month shall be filed at the time payment is made or on the 20th day of the succeeding calendar month, whichever is earlier.
(3) The form of the return shall be prescribed by the Mayor and the return shall contain information that the Mayor considers necessary for the proper administration of the tax.
(Sept. 20, 1989, D.C. Law 8-26, § 6, 36 DCR 4723; Apr. 9, 1997, D.C. Law 11-198, § 106, 43 DCR 4569; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 9, 1997, D.C. Law 11-255, § 59, 44 DCR 1271; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)
Prior Codifications
1981 Ed., § 47-3905.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3906. Alternate method of reporting

§ 47–3906. Alternate method of reporting.
(a) A taxpayer subject to the provisions of § 47-3902 may be allowed an alternate method of reporting its monthly gross charges subject to the tax under this chapter upon showing to the satisfaction of the Mayor, within 90 days from the effective date of this act or 30 days from the first day a toll or wireless telecommunication company begins offering a new toll or wireless telecommunication service in the District, that it does not have the capability to identify the gross charges from the sale of District-based wireless telecommunication, or it is unable to identify the jurisdiction of origination or termination of a particular toll telecommunication service.
(b) The showing shall be made by a petition to the Mayor which shall include the factual basis for the inability of the taxpayer to identify the charges, with supporting documentation, and an alternate method of reporting the charges that the taxpayer believes is reasonable and equitable.
(c) The Mayor may employ a reasonable and equitable alternate method for reporting the gross charges of the taxpayer based on information submitted pursuant to this chapter or based on any other information made available to the Mayor.
(Sept. 20, 1989, D.C. Law 8-26, § 7, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)
Prior Codifications
1981 Ed., § 47-3906.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3907. Credit

§ 47–3907. Credit.
(a) To prevent actual multi-state taxation of the sale of toll or wireless telecommunication service, the taxpayer, upon proof that it has paid a properly due excise, sales, use, or gross receipts tax in another jurisdiction on a sale that is subject to taxation under this chapter, shall be allowed a credit against the tax for the amount paid, but in no event shall the credit exceed the tax imposed under this chapter.
(b) A taxpayer may be allowed an alternate method for reporting the credit upon showing to the satisfaction of the Mayor that it does not have the capability through reasonable measures to determine the credit. The showing may be made by a petition to the Mayor which includes the factual basis for the inability to determine the credit through reasonable measures, and an alternate method of reporting the credit that the taxpayer believes is reasonable and equitable.
(Sept. 20, 1989, D.C. Law 8-26, § 8, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)
Prior Codifications
1981 Ed., § 47-3907.