reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1522. Levy of annual tax on personal property

§ 47–1522. Levy of annual tax on personal property.
(a) Each year the district shall levy a tax against every person on the tangible personal property owned or held in trust in that person’s trade or business in the District. The rate of tax shall be $3.40 for each $100 of value of the taxable personal property, in excess of $225,000 in value.
(b) Construction equipment, vehicles, trailers, tools, and any other tangible personal property brought into the District on a temporary basis and used in a trade or business shall be taxed for the period that the property was physically located in the District.
(c) Persons owning leased personal property having a taxable situs in the District shall be subject to the tax and to the filing requirement of § 47-1524(b).
(d) Real property improvements that do not become an integral part of the realty shall be subject to the personal property tax imposed by subsection (a) of this section.
(e) Persons owning or holding in trust any tangible personal property located or having a taxable situs in the District on July 1st of the tax year that is used or available for use in a trade or business, whether or not operated for profit, shall file a return according to § 47-1524(b).
(Feb. 28, 1987, D.C. Law 6-212, § 3, 34 DCR 850; Sept. 10, 1992, D.C. Law 9-145, § 106, 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(d), 46 DCR 6373; Mar. 20, 2008, D.C. Law 17-123, § 3(b), 55 DCR 1513.)
Prior Codifications
1981 Ed., § 47-1522.
Effect of Amendments
D.C. Law 17-123, in subsec. (a), substituted “$225,000” for “$50,000”.
D.C. Law 13-38 in subsec. (a) inserted the phrase “, in excess of $50,000 in value” immediately following the phrase “The rate of tax shall be $3.40 for each $100 of value of the taxable personal property”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1524. Form of tax return; filing; extensions

§ 47–1524. Form of tax return; filing; extensions.
(a) The form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system.
(b) The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. The total amount of tax required to be shown on the return is due at the time the return is required to be filed.
(c) The Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. Any request for an extension of time for filing a return shall be in writing, made before August 1st of the tax year, and accompanied by payment of the tax.
(d) The extension permitted under subsection (c) of this section shall not be granted for more than 3 months after July 31st of the tax year.
(Feb. 28, 1987, D.C. Law 6-212, § 5, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1524.
Section References
This section is referenced in § 47-1522.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1525. Filing returns; notice to party; records; examination. [Repealed]

§ 47–1525. Filing returns; notice to party; records; examination. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 6, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(q)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1525.
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 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1526. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]

§ 47–1526. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 7, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(q)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1526.
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 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1527. Failure to file or fraudulent return; collection and enforcement

§ 47–1527. Failure to file or fraudulent return; collection and enforcement.
(a) If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources.
(b) A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.
(Feb. 28, 1987, D.C. Law 6-212, § 8, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1527.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1528. Deficiency; request for hearing

§ 47–1528. Deficiency; request for hearing.
Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
(Feb. 28, 1987, D.C. Law 6-212, § 9, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(a), 51 DCR 9126; Mar. 2, 2007, D.C. Law 16-191, § 48(j), 53 DCR 6794.)
Prior Codifications
1981 Ed., § 47-1528.
Effect of Amendments
D.C. Law 15-217 rewrote the section.
D.C. Law 16-191 repealed section 79 of D.C. Law 15-354 which had amended this section.
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(a) 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(a) 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 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1529. Acceleration of due date; distraint of taxpayer’s property. [Repealed]

§ 47–1529. Acceleration of due date; distraint of taxpayer’s property. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 10, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(r)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1529.
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 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1530. Personal debt liability; priority; collection; “person” defined. [Repealed]

§ 47–1530. Personal debt liability; priority; collection; “person” defined. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 11, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(r)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1530.
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 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed]

§ 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed]
Repealed.
(Feb 28, 1987, D.C. Law 6-212, § 12, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(s)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1531.
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 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed]

§ 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 13, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(s)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1532.
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 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1533. Appeal from assessment or denial of claim for refund

§ 47–1533. Appeal from assessment or denial of claim for refund.
Any person aggrieved by any assessment of a deficiency in tax and any person aggrieved by the denial of a claim for refund may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, 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, 47-3306, 47-3307, and 47-3308.
(Feb. 28, 1987, D.C. Law 6-212, § 14, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1533.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1534. Violations; penalties; prosecutions. [Repealed]

§ 47–1534. Violations; penalties; prosecutions. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 15, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 4, 2000, D.C. Law 13-204, § 2(c), 47 DCR 5799.)
Prior Codifications
1981 Ed., § 47-1534.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1535. Rules; powers of Mayor

§ 47–1535. Rules; powers of Mayor.
(a) The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2.
(b) In addition to the other powers granted the Mayor under this subchapter, the Mayor may:
(1) For reasonable cause, waive penalties and interest in whole or in part;
(2) Compromise disputed claims in regard to the personal property tax whenever any doubt arises as to the liability or collectability of the tax; and
(3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.
(Feb. 28, 1987, D.C. Law 6-212, § 16, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1535.
Delegation of Authority
Delegation of authority pursuant to Law 6-212, see Mayor’s Order 87-222, September 28, 1987.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1536. Enforcement. [Repealed]

§ 47–1536. Enforcement. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 25, 34 DCR 850; Feb. 5, 1994, D.C. Law 10-68, § 43(a), 40 DCR 6311; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(u)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1536.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy › § 47–1601. Distraint of goods and chattels authorized; levy and sale of land; advertisement of personal property sale; public auction; report and audit; disposition of surplus. [Repealed]

§ 47–1601. Distraint of goods and chattels authorized; levy and sale of land; advertisement of personal property sale; public auction; report and audit; disposition of surplus. [Repealed]
Repealed.
(July 1, 1902, 32 Stat. 621, ch. 1352, § 6, par. 12(a); Feb. 28, 1987, D.C. Law 6-212, § 19(b), 34 DCR 850; Feb. 5, 1994, D.C. Law 10-68, § 44, 40 DCR 6311; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1601.
1973 Ed., § 47-1301.
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 16 - Enforcement of Personal Property Taxes by Distraint or Levy › § 47–1602. Storage of distrained property; manner of sale. [Repealed]

§ 47–1602. Storage of distrained property; manner of sale. [Repealed]
Repealed.
(July 1, 1902, 32 Stat. 621, ch. 1352, § 6, par. 12(b); Apr. 28, 1904, 33 Stat. 564, ch. 1815; Feb. 28, 1987, D.C. Law 6-212, § 19(b), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1602.
1973 Ed., § 47-1302.
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 16 - Enforcement of Personal Property Taxes by Distraint or Levy › § 47–1603. Violations of certain provisions. [Repealed]

§ 47–1603. Violations of certain provisions. [Repealed]
Repealed.
(July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 18; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(d), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1603.
1973 Ed., § 47-1303.
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 16 - Enforcement of Personal Property Taxes by Distraint or Levy › § 47–1604. Available remedies for collection of taxes and assessments. [Repealed]

§ 47–1604. Available remedies for collection of taxes and assessments. [Repealed]
[Repealed].
(Feb. 18, 1929, 45 Stat. 1226, ch. 259, § 1; July 29, 1970, 84 Stat. 582, Pub. L. 91-358, title I, § 161(h)(1); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(e), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1604.
1973 Ed., § 47-1304.
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 16 - Enforcement of Personal Property Taxes by Distraint or Levy › § 47–1605. Sale of real estate under court decree. [Repealed]

§ 47–1605. Sale of real estate under court decree. [Repealed]
Repealed.
(Feb. 18, 1929, 45 Stat. 1226, ch. 259, § 2; July 29, 1970, 84 Stat. 582, Pub. L. 91-358, title I, § 161(h)(2); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1605.
1973 Ed., § 47-1305.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1701. Examinations of books and persons; failure to obey summons or produce books; prosecutions. [Repealed]

§ 47–1701. Examinations of books and persons; failure to obey summons or produce books; prosecutions. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 673, ch. 690, title I, § 1; May 16, 1938, 52 Stat. 356, ch. 223, § 1; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; June 25, 1948, 62 Stat. 991, ch. 646, § 32(a), (b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, 573, Pub. L. 91-358, title I, § 155(a), (c)(49)(A); Feb. 28, 1987, D.C. Law 6-212, § 18(a), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1701.
1973 Ed., § 47-1401.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1702. Distraint of personal property — Authority to levy and sell; report and audit; disposition of surplus. [Repealed]

§ 47–1702. Distraint of personal property — Authority to levy and sell; report and audit; disposition of surplus. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 673, ch. 690, title I, § 2; Feb. 28, 1987, D.C. Law 6-212, § 18(b), 34 DCR 850; Apr. 30, 1988, D.C. Law 7-104, § 41(a), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1702.
1973 Ed., § 47-1402.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1703. Distraint of personal property — Persons required to surrender property or rights. [Repealed]

§ 47–1703. Distraint of personal property — Persons required to surrender property or rights. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 3; Feb. 28, 1987, D.C. Law 6-212, § 18(c), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1703.
1973 Ed., § 47-1403.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1704. Distraint of personal property — Liability for failure or refusal to surrender. [Repealed]

§ 47–1704. Distraint of personal property — Liability for failure or refusal to surrender. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1704.
1973 Ed., § 47-1404.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1705. Distraint of personal property — Persons required to exhibit books. [Repealed]

§ 47–1705. Distraint of personal property — Persons required to exhibit books. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 5; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Feb. 28, 1987, D.C. Law 6-212, § 18(d), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254,§ 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1705.
1973 Ed., § 47-1405.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1706. Creation and enforcement of lien. [Repealed]

§ 47–1706. Creation and enforcement of lien. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 6; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 5, 1966, 80 Stat. 266, Pub. L. 89-493, § 18; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(49)(B); Feb. 28, 1987, D.C. Law 6-212,§ 18(e), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1706.
1973 Ed., § 47-1406.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1707. Recoveries for wrongful distraints. [Repealed]

§ 47–1707. Recoveries for wrongful distraints. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 7; Feb. 28, 1987, D.C. Law 6-212, § 18(f), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1707.
1973 Ed., § 47-1407.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1708. Time for assessments and collections. [Repealed]

§ 47–1708. Time for assessments and collections. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 22, 34 DCR 850.)
Prior Codifications
1981 Ed., § 47-1708.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1709. Remedies for collection. [Repealed]

§ 47–1709. Remedies for collection. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1709.
1973 Ed., § 47-1409.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1710. Failure or refusal to file required return or schedule. [Repealed]

§ 47–1710. Failure or refusal to file required return or schedule. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 22, 34 DCR 850.)
Prior Codifications
1981 Ed., § 47-1710.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1711. Definitions. [Repealed]

§ 47–1711. Definitions. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 11; May 16, 1938, 52 Stat. 357, ch. 223, § 1(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1711.
1973 Ed., § 47-1411.
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 17 - Enforcement of Personal Property Taxes by Acquisition of Lien › § 47–1712. Secrecy of returns. [Repealed]

§ 47–1712. Secrecy of returns. [Repealed]
Repealed.
(Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 12; May 16, 1938, 52 Stat. 357, ch. 223, § 1(c); Feb. 28, 1987, D.C. Law 6-212, § 18(g), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1712.
1973 Ed., § 47-1412.
Effect of Amendments
D.C. Law 14-213 made a technical change in item § 47-1806.09b.
Cross References
Prisons, industrial work programs, taxable income, see § 24-231.11.
Relocation assistance, taxation of relocation and housing assistance payments, see § 42-3403.05.
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 18 - Income and Franchise Taxes › Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions › § 47–1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes

§ 47–1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.
The District of Columbia Income Tax Act of 1939 is hereby repealed with respect to taxable years or portions thereof beginning on and after the first day of January 1947 for all purposes, except the following purposes in connection with taxes due or accrued under said Act:
(1) For the imposition of assessments and penalties, civil and criminal, for the violation of, or failure to comply with, any provisions of such Act and the regulations prescribed thereunder;
(2) For requiring the making, filing, and submission of returns and reports required by such Act;
(3) For the examination of all books, records, and other documents, and witnesses;
(4) For the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and
(5) For the allowance of refunds of overpayments of any taxes assessed under the provisions of such Act.
(July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 1; enacted Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1801.1.
1973 Ed., § 47-1551.
Section References
This section is referenced in § 42-3403.05 and § 47-1810.01.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions › § 47–1801.01a. Effect of repeal or amendment

§ 47–1801.01a. Effect of repeal or amendment.
(a) Existing rights and liabilities. — Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter 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.
(b) Crimes and penalties. — All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.
(July 16, 1947, ch. 258, art. I, title I, § 1A; as added June 11, 1982, D.C. Law 4-118, § 204, 29 DCR 1770; renumbered and amended Oct. 1, 1987, D.C. Law 7-29, § 5, 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1801.1a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions › § 47–1801.02. Applicability of provisions — Taxable years

§ 47–1801.02. Applicability of provisions — Taxable years.
The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.
(July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 2; Mar. 24, 1998, D.C. Law 12-81, § 58, 45 DCR 745.)
Prior Codifications
1981 Ed., § 47-1801.2.
1973 Ed., § 47-1551a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions › § 47–1801.03. Applicability of provisions — Returns and payments

§ 47–1801.03. Applicability of provisions — Returns and payments.
If the taxable year of any person ends on the last day of any month other than December prior to the first day of January 1947, such person shall file his return for such taxable year under the provisions of former subchapter I, and pay the taxes imposed by said sections on his income for such taxable year at the times specified therefor in said sections. Such taxpayer shall also file his return of income, received or accrued, according to his method of accounting, during the period between the last day of such taxable year and the first day of January 1947 under the provisions of former subchapter I, and pay the taxes imposed by said sections on his income for such period at the times specified therefor in said sections. Such portion of such person’s income as is received or accrued, according to his method of accounting, during taxable years or parts thereof to which this chapter is applicable shall be reported and taxed under the provisions of this chapter; provided, however, that any person whose taxable year ends subsequent to the first day of January 1947 may irrevocably elect to file his return of his income for such entire taxable year and pay the taxes imposed thereon under the provisions of this chapter.
(July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1801.3.
1973 Ed., § 47-1551b.
References in Text
“Former subchapter I,” referred to near the middle of the first and second sentences, means the District of Columbia Income Tax Act of 1939, as amended, which was repealed by 61 Stat. 331, ch. 258, § 1, approved July 16, 1941.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions › § 47–1801.05. Effect of repeal or amendment. [Transferred]

§ 47–1801.05. Effect of repeal or amendment. [Transferred]
Transferred.
Cross References
Horizontal property regimes, tax exemptions, classification, see § 42-2016.
Editor's Notes
Section 5(a) of D.C. Law 7-29 redesignated this section as § 47-1801.1a (§ 47-1801.01a, 2001 Ed.).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter II - Exempt Organizations › § 47–1802.02. Exempt organizations — Regulations

§ 47–1802.02. Exempt organizations — Regulations.
The Mayor of the District of Columbia is authorized to promulgate regulations to carry out the purposes of § 47-1802.01(4), this section, and § 47-1802.03 and may amend, by regulation, the appropriate provisions of Title 16 of the District of Columbia Rules and Regulations.
(Mar. 3, 1979, D.C. Law 2-147, § 3, 25 DCR 6987; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1802.2.
1973 Ed., § 47-1555.
Section References
This section is referenced in § 47-1802.03.
Delegation of Authority
Delegation of authority pursuant to Law 2-147, see Mayor’s Order 86-134, August 19, 1986.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter II - Exempt Organizations › § 47–1802.03. Exempt organizations — Applicability of provisions

§ 47–1802.03. Exempt organizations — Applicability of provisions.
Section 47-1802.02 and this section shall apply to taxable years beginning after December 31, 1977.
(Mar. 3, 1979, D.C. Law 2-147, § 4(a), 25 DCR 6987; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1802.3.
1973 Ed., § 47-1556.
Section References
This section is referenced in § 47-1802.02.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter II - Exempt Organizations › § 47–1802.04. Exempt organizations — Political organizations

§ 47–1802.04. Exempt organizations — Political organizations.
The income of every political organization subject to tax under section 527 of the Internal Revenue Code of 1986 [26 U.S.C. § 527 ] shall be taxed in the same manner and to the same extent as income of a corporation is taxed under subchapter VII of this Chapter.
(Apr. 4, 2003, D.C. Law 14-282, § 11(qq), 50 DCR 896.)
Emergency Legislation
For temporary (90 day) addition of this section, see § 12(uu) 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(vv) 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(vv) 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(vv) 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(yy) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
References in Text
Section 527 of the Internal Revenue Code of 1986, referred to this section, is classified to 26 U.S.C. § 527.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter III - Net Income, Gross Income and Exclusions Therefrom, and Deductions › § 47–1803.01. “Net income” defined

§ 47–1803.01. “Net income” defined.
For the purposes of this chapter and wherever appearing herein, unless otherwise required by the context, the words “net income” mean the gross income of a taxpayer less the deductions allowed by this chapter.
(July 16, 1947, 61 Stat. 335, ch. 258, art. I, title III, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1803.1.
1973 Ed., § 47-1557.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IV - Accounting Periods, Installment Sales, and Inventories › § 47–1804.01. Accounting periods — Computation of income

§ 47–1804.01. Accounting periods — Computation of income.
The net income shall be computed upon the basis of the taxpayer’s annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance with such method as in the opinion of the Mayor does clearly reflect the income. If the taxpayer’s annual accounting period is other than a fiscal year as defined in § 47-1801.04(8) or if the taxpayer has no annual accounting period or does not keep books, the net income shall be computed on the basis of the calendar year. If the taxpayer makes a federal income tax return, his income shall be computed, for the purposes of this subchapter, on the basis of the same calendar or fiscal year as in such federal income tax return, if the basis is accepted and approved by the Commissioner of Internal Revenue.
(July 16, 1947, 61 Stat. 339, ch. 258, art. I, title IV, § 1; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1804.1.
1973 Ed., § 47-1561.
Section References
This section is referenced in § 47-1804.02.
Effect of Amendments
D.C. Law 13-126, rewrote subd. (28A), which previously read:
“The term ‘Internal Revenue Code of 1986’ means the Internal Revenue Code of 1986 (100 Stat. 2085; 26 U.S.C. 1 et seq.), as amended through August 20, 1996. The provisions of the Internal Revenue Code of 1986 shall be effective on the same dates that they are effective for Federal tax purposes.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IV - Accounting Periods, Installment Sales, and Inventories › § 47–1804.02. Accounting periods — Period in which items of gross income included

§ 47–1804.02. Accounting periods — Period in which items of gross income included.
The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer unless, under methods of accounting permitted under § 47-1804.01, any such amounts are to be properly accounted for as of a different period. In the case of death of a taxpayer on the cash basis, no amount will be accrued on his final return; and on the accrual basis, amounts (except amounts includible in computing a partner’s net income) accrued only by reason of the death of the taxpayer shall not be included in computing net income for the period in which falls the date of the taxpayer’s death, but such amounts shall be included in the income of the person receiving such amounts by inheritance or survivorship from the decedent.
(July 16, 1947, 61 Stat. 339, ch. 258, art. I, title IV, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1804.2.
1973 Ed., § 47-1561a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IV - Accounting Periods, Installment Sales, and Inventories › § 47–1804.03. Accounting periods — Period for which deductions and credits taken

§ 47–1804.03. Accounting periods — Period for which deductions and credits taken.
The deductions and credits provided for in this chapter shall be taken for the taxable year in which “paid or accrued” or “paid or incurred”, dependent upon the method of accounting upon the basis of which the net income is computed unless, in order to clearly reflect the income, the deductions or credits should be taken as of a different period. In the case of death of a taxpayer on the cash basis, no amount will be allowed as a deduction which was accrued up to the date of the taxpayer’s death; and on the accrual basis, no amount (except amounts includible in computing a partner’s net income) accrued only by reason of the death of the taxpayer shall be included in computing net income for the period in which falls the date of the taxpayer’s death but such amounts shall be deductible by the estate or other person who paid them or is liable for their payment.
(July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1804.3.
1973 Ed., § 47-1561b.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IV - Accounting Periods, Installment Sales, and Inventories › § 47–1804.04. Income from installment sales

§ 47–1804.04. Income from installment sales.
If a person reports any portion of his income from installment sales for federal income tax purposes under § 453 of the Internal Revenue Code of 1986 (§ 453 of Title 26, United States Code ) and as the same may hereafter be amended and if such income is subject to tax under this chapter, he may report such income under this chapter in the same manner and upon the same basis as the same was reported by him for federal income tax purposes, if such method of reporting is accepted and approved by the Commissioner of Internal Revenue.
(July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 4; May 27, 1949, 63 Stat. 131, ch. 146, title IV, § 410; June 24, 1987, D.C. Law 7-9, § 2(g), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(d), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1804.4.
1973 Ed., § 47-1561c.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IV - Accounting Periods, Installment Sales, and Inventories › § 47–1804.05. Inventories

§ 47–1804.05. Inventories.
Whenever in the opinion of the Mayor the use of inventories is necessary in order to properly determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Mayor may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
(July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 5; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1804.5.
1973 Ed., § 47-1561d.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IV - Accounting Periods, Installment Sales, and Inventories › § 47–1804.06. Authority to reject returns

§ 47–1804.06. Authority to reject returns.
Notwithstanding any other provisions of this chapter, the Mayor is hereby authorized to reject any return of income reported on a cash basis where, in his opinion, the net income of the taxpayer is not properly reflected and cannot be determined on such basis, and to require the return to be filed on such a basis as in his opinion will properly reflect the net income of the taxpayer.
(July 16, 1947, 61 Stat. 340, ch. 258, art. I, title IV, § 6; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1804.6.
1973 Ed., § 47-1561e.