reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter IV - Jeopardy › § 47–4451. Jeopardy and termination

§ 47–4451. Jeopardy and termination.
(a) If the Mayor believes that the assessment or collection of a deficiency of a tax imposed under this title (except real property taxes) will be jeopardized by delay, or if the Mayor finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, to conceal himself or his property therein, or to perform any other act (including, in the case of a corporation, distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect a tax, the Mayor may immediately make a determination of tax due and shall, notwithstanding any other law, immediately assess the tax, together with all interest and additions to the tax, and notice and demand shall be made for the payment thereof.
(b) If a jeopardy assessment has been made, the taxpayer shall have the right to file, within 5 business days, a protest of the assessment of tax, the seizure of property, or both. The protest shall be governed by the procedures set forth in § 47-4312, except that the 30-day filing deadline established in § 47-4312(a) shall not apply. If a timely protest is filed, the property seized for the collection of the tax shall not be sold until completion of the proceedings in the Office of Administrative Hearings.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(o), 51 DCR 9126.)
Section References
This section is referenced in § 47-4471.
Effect of Amendments
D.C. Law 15-217 rewrote subsec. (b) which had read as follows: “(b) If a jeopardy assessment has been made, the taxpayer shall have the right to administratively appeal, within 5 business days, the assessment of tax, the seizure of property, or both, and the property seized for the collection of the tax shall not be sold until the appeal is completed.”
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(o) 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(o) 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 44 - Collections › Subchapter IV - Jeopardy › § 47–4452. Bond to stay collection

§ 47–4452. Bond to stay collection.
(a) The collection of any or all of the amount of the assessment may be stayed by filing with the Mayor a bond in an amount, equal to 150% of the amount to be stayed, and with sureties as the Mayor may approve, conditioned upon the payment of the amount (together with interest accruing thereon) for which the collection is stayed. The taxpayer shall have the right to waive the stay at any time in respect to the whole or any part of the amount covered by the bond, and if, as a result of the waiver, part of the assessment covered by the bond is paid, the bond shall, at the request of the taxpayer, be proportionately reduced. If a part of the assessment is abated, the bond shall, at the request of the taxpayer, be proportionately reduced.
(b) Repealed.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(p), 51 DCR 9126.)
Section References
This section is referenced in § 47-875.
Effect of Amendments
D.C. Law 15-217 repealed subsec. (b) which had read as follows: “(b) If a jeopardy assessment has been made under § 47-4451, the taxpayer may administratively appeal, within 5 business days, the assessment of tax or the seizure of property and the property seized for the collection of the tax shall not be sold until any appeal is completed.”
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(p) 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(p) 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 44 - Collections › Subchapter V - Bulk Sales › § 47–4461. Notice of bulk sale

§ 47–4461. Notice of bulk sale.
The purchaser, transferee, or assignee (“purchaser”) of all or a part of the inventory, furnishings, equipment, materials, or supplies (“property”) of a business, pursuant to a sale, transfer, or assignment in bulk other than in the ordinary course of trade or business (“sale”), shall, at least 15 days before taking possession of or paying for the property, notify the Mayor by registered or certified mail. The notice shall identify the price, terms, and conditions of the sale, including a description of the property being sold, its location, and the identity of the seller, transferor, or assignor (“seller”). The notice is required whether or not the seller has represented to, or informed, the purchaser that it owes tax under this title, whether it has complied with § 28:6-104, or whether taxes are in fact owing.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(hhh), 50 DCR 896.)
Section References
This section is referenced in § 28:6-112, § 47-4423, § 47-4462, and § 47-4463.
Effect of Amendments
D.C. Law 14-282 substituted “furnishings” for “fixtures”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 12(ppp) 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) amendment of section, see § 12(qqq) 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) amendment of section, see § 12(qqq) 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) amendment of section, see 12(qqq) 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) amendment of section, see 12(qqq) 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 44 - Collections › Subchapter V - Bulk Sales › § 47–4462. Failure to give notice; existence of claim for tax

§ 47–4462. Failure to give notice; existence of claim for tax.
If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists:
(1) The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and
(2) The purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
Section References
This section is referenced in § 47-4463.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter V - Bulk Sales › § 47–4463. Personal liability

§ 47–4463. Personal liability.
A purchaser who fails to comply with the provisions of § 47-4461 or § 47-4462 shall be personally liable for the payment to the District of Columbia of the taxes determined to be due from the seller to the extent of the fair market value of the assets transferred.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4472. Notice and sale

§ 47–4472. Notice and sale.
(a) After seizure of property, notice in writing shall be given by the Mayor to the owner of the property (or, in the case of personal property, the possessor of the property), or shall be left at his usual place of abode or business. If the owner cannot be readily located, or has no dwelling or place of business, the notice may be mailed to his last known address.
(b) After giving notice to the owner in the manner prescribed in subsection (a) of this section, the Mayor shall publish a notice 3 times in a daily newspaper of general circulation within the area wherein the seizure is made. The notice shall specify the property to be sold, and the time, place, manner, and conditions of the sale thereof.
(c) If property subject to levy is not divisible, so as to enable the Mayor by sale of a part thereof to raise the whole amount of the tax and expenses, the whole of the property shall be sold.
(d) The time of sale shall not be less than 10 days or more than 40 days from the date of the third public notice under subsection (b) of this section. The place of sale shall be determined by the Mayor.
(e)(1) If, at the sale, one or more persons offer to purchase such property for not less than the minimum price determined by the Mayor, the property shall be declared sold to the highest bidder.
(2) If, at the sale, the property is not declared sold, the property may be released to the owner and the expense of the levy and sale shall be added to the amount of tax for the collection of which the levy was made. Property released under this paragraph shall remain subject to any lien imposed by this title and shall be subject to further seizure.
(3)(A) The sale shall not be conducted in any manner other than by public auction or by public sale under sealed bids.
(B) In the case of the seizure of several items of property, the property may be offered separately, in groups, or in the aggregate, under whichever method may produce the highest aggregate amount.
(C) The Mayor may adjourn the sale from time to time.
(4) If payment of the bid price is not made in full, the Mayor may declare the sale to be void, the amount paid upon the bid price by the defaulting purchaser shall be forfeited, and the property may again be advertised and sold as provided in subsections (b) and (c) of this section. The amount paid upon the bid price by the defaulting purchaser shall be applied first to the expense of the levy and sale and then to the amount of tax for the collection of which the levy was made. In the event of a readvertisement and sale, a new purchaser shall receive the property, free and clear of any claim or rights of the defaulting purchaser.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
Section References
This section is referenced in § 47-4473, § 47-4475, and § 47-4476.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4473. Storage and sale of perishable property

§ 47–4473. Storage and sale of perishable property.
If the Mayor seizes property to enforce the payment of the tax, the property seized shall be kept in a safe and convenient place until the sale of the property. If the Mayor determines that the property seized may perish, may become greatly reduced in value while stored, or cannot be kept without great expense, the Mayor shall appraise the value of the property. If the Mayor can readily find the owner, the Mayor shall notify the owner in writing of the appraised value of the property. The Mayor shall return the property to the owner if, within the period stated in the notice, the owner either pays the Mayor the appraised value of the property or gives the Mayor a bond to pay the appraised amount at a time that the Mayor considers appropriate under the circumstances. If the owner does not pay the amount or furnish the bond in accordance with this section, the Mayor shall as soon as practicable, and without regard to the notice requirements under § 47-4472(b) and (d), make a public sale of the property under § 47-4472(e).
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4474. Redemption of property

§ 47–4474. Redemption of property.
(a) A person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Mayor at any time before the sale of the property, and upon the payment, the Mayor shall restore the property to him, and all further proceedings in connection with the levy on the property shall cease.
(b)(1) The owners of real property sold as provided in this chapter; their heirs, executors, or administrators; any person having an interest in or a lien on the property; or any person on their behalf, shall be permitted to redeem the property sold at any time within 180 days after the sale.
(2) The property may be redeemed upon payment to the purchaser (or if the purchaser cannot be found, to the Mayor), for the use of the purchaser, his heirs, or assigns, the amount paid by the purchaser and interest thereon at the rate of 18% per year.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
Section References
This section is referenced in § 47-4475.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4475. Certificate of sale; deed of real property

§ 47–4475. Certificate of sale; deed of real property.
(a) If property is sold as provided in § 47-4472, the Mayor shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate shall set forth the real property purchased, for whose taxes the property was sold, the name of the purchaser, and the price paid.
(b) In the case of real property sold as provided in § 47-4472 and not redeemed in the manner and within the time specified in § 47-4474(b), upon the surrender of the certificate of sale, the Mayor shall execute a deed to the real property, reciting the facts set forth in the certificate.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
Section References
This section is referenced in § 47-4476.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4476. Legal effect of certificate of sale of personal property and deed of real property

§ 47–4476. Legal effect of certificate of sale of personal property and deed of real property.
(a) In all cases of sale of property (other than real property) sold under § 47-4472, the certificate of the sale:
(1) Shall be prima facie evidence of the right of the officer to make the sale and conclusive evidence of the regularity of the proceedings in making the sale;
(2) Shall transfer all rights in the property sold;
(3) If the property is the stock of a corporation, company, or association, shall be notice, when received, to the corporation, company, or association of the transfer, and shall be authority to the corporation, company, or association to record the transfer on its books and records in the same manner as if the stock was transferred or assigned by the taxpayer, in lieu of an original or prior certificate, which shall be void, whether canceled or not;
(4) If the property is securities (other than stock) or other evidences of debt, shall be a good and valid receipt to the purchaser, as against a person holding, or claiming to hold, the securities or other evidences of debt; and
(5) If the property is a motor vehicle, shall be notice, when received, to a public official charged with the registration of title to motor vehicles of the transfer, and shall be authority to the official to record the transfer on the books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the taxpayer, in lieu of an original or prior certificate, which shall be void, whether canceled or not.
(b) In the case of the sale of real property under § 47-4472:
(1) The deed of sale given under § 47-4475(b) shall be prima facie evidence of the facts set forth in the deed; and
(2) If the seizure and sale have been made substantially in accordance with the law, the deed shall convey all rights of the delinquent party in the real property at the time that the lien of the District of Columbia attached.
(c) A certificate of sale of personal property given, or a deed to real property executed, under § 47-4475 shall discharge the property from all liens, encumbrances, and titles over which the lien of the District of Columbia with respect to which the levy was made had priority.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4477. Application of proceeds

§ 47–4477. Application of proceeds.
(a) The proceeds realized from a seizure and sale under this chapter shall be applied in the following order of priority:
(1) The expenses of the proceedings for seizure and sale;
(2) The specific tax liability on the seized property;
(3) The liability for which the levy was made or the sale was conducted;
(4) Any other District of Columbia tax liability due and unpaid.
(b) Any proceeds remaining after the application of subsection (a) of this section shall, upon application and satisfactory proof, be credited or refunded by the Mayor to the person entitled thereto.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4478. Release of levy and return of property

§ 47–4478. Release of levy and return of property.
(a) The Mayor shall release the levy upon all, or part, of the property levied upon and shall promptly notify the person upon whom the levy was made (if any) that the levy has been released if:
(1) The liability for which the levy was made is satisfied or becomes unenforceable;
(2) Release of the levy will facilitate the collection of the liability;
(3) The taxpayer has entered into an agreement to satisfy the liability by means of installment payments (unless the agreement provides otherwise); provided, that the Mayor shall not be required to release the levy if the release would jeopardize the status of the District of Columbia as a secured creditor;
(4) The Mayor determines that the levy is creating an economic hardship due to the financial condition of the taxpayer; or
(5) The fair market value of the property exceeds the liability and release of the levy on part of the property will not hinder the collection of the liability.
(b) The release of levy on a property under subsection (a)(1) of this section shall not prevent a subsequent levy on the property.
(c) If the Mayor determines that property has been wrongfully levied upon, the Mayor may return:
(1) The specific property levied upon, at any time;
(2) An amount of money equal to the amount of money levied upon; or
(3) An amount of money equal to the amount of money received by the District of Columbia from a sale of the property.
(d) Interest shall be allowed and paid at the overpayment rate established in § 47-4212:
(1) In a case described in subsection (c)(2) of this section, from (A) the date of receipt of the money by the Mayor from the levy to (B) a date (to be determined by the Mayor) preceding the date of return of the money by not more than 60 days; or
(2) In a case described in subsection (c)(3) of this section, from (A) the date of the sale of the property to (B) a date (to be determined by the Mayor) preceding the date of return of the proceeds of sale by not more than 60 days.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4479. Judgment for wrongful distraint

§ 47–4479. Judgment for wrongful distraint.
If there is a recovery in a suit or proceeding against the Mayor (or the Mayor’s designee), for a wrongful distraint or any other act performed by the Mayor or for the recovery of money paid to the Mayor and transmitted to the District of Columbia in the performance of the Mayor’s official duty, and the court finds there was probable cause for the act performed, an execution shall not issue thereon, but the amount so recovered shall, upon final judgment, be paid by the District of Columbia in the same manner as judgments against the District of Columbia are paid.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VI - Distraint › § 47–4480. Liability for failure or refusal to surrender

§ 47–4480. Liability for failure or refusal to surrender.
A person who fails or refuses to surrender property subject to distraint on which a levy has been made shall be liable to the District of Columbia for the value of the property not surrendered, but not exceeding the amount of the taxes, including interest and penalties, for which the levy has been made, together with costs and interest thereon from the date of the levy.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 44 - Collections › Subchapter VII - Responsible Officer › § 47–4491. Personal liability for failure to collect or pay tax

§ 47–4491. Personal liability for failure to collect or pay tax.
(a) An officer or director of a corporation, general partner of a partnership, or similar principal of a business shall, in addition to other penalties provided by law, be liable for a penalty equal to the tax, including interest and penalties thereon, not collected or paid to the District of Columbia for which the business is liable under § 47-1812.08 or Chapter 20 of this title. No other penalty shall be imposed under Chapter 42 of this title for a liability arising from application of this section.
(b) A penalty shall not be imposed under subsection (a) of this section unless the Mayor notifies the responsible person in writing by mail at the taxpayer’s last known address, or in person, that the responsible person is subject to an assessment of the penalty. The mailing of the notice (or, in the case of such a notice delivered in person, the delivery) shall be given at least 30 days before the imposition of a penalty under subsection (a) of this section. If the Mayor finds that the collection of the penalty is in jeopardy, this subsection shall not apply.
(c) The penalty under subsection (a) of this section shall not be imposed if reasonable cause in accordance with § 47-4221 is established.
(d) The penalty under subsection (a) of this section shall not be imposed after the expiration of the period prescribed in § 47-4312 for the underlying tax liability.
(e) If more than one officer, director, general partner, or similar principal is liable for the penalty under subsection (a) of this section with respect to a tax, each officer, director, general partner, or similar principal who pays the penalty shall be entitled to recover from other officers, directors, general partners, or similar principals who are liable for the penalty an amount equal to the excess of the amount paid by the officer, director, general partner, or similar principal over his proportionate share of the penalty. A claim for recovery may be made only in a proceeding in which the District of Columbia is not a party.
(f)(1) A penalty shall not be imposed by subsection (a) of this section on an unpaid member of the board of trustees or directors of an organization exempt from tax under this title if the member:
(A) Is solely serving in an honorary capacity;
(B) Does not participate in the day-to-day or financial operations of the organization; and
(C) Does not have actual knowledge of the failure to pay tax for which the penalty is imposed.
(2) Paragraph (1) of this subsection shall not apply if no individual is liable for the penalty imposed by subsection (a) of this section.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
Section References
This section is referenced in § 47-4221.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 45 - College Savings Program › § 47–4502. Program established

§ 47–4502. Program established.
There is established the District of Columbia College Savings Program, which authorizes the creation of college savings accounts to enable residents of the District of Columbia to benefit from the tax incentives provided for qualified tuition programs under the Internal Revenue Code. The Program shall be established as a trust and designated as the District of Columbia College Savings Program Trust. The District of Columbia College Savings Program Trust shall constitute an instrumentality of the District of Columbia. The Chief Financial Officer, or his or her designee, upon lawful delegation, shall serve as the Trustee of the District of Columbia College Savings Program Trust. The Trust shall continue in existence as long as it holds any deposits, payments, contributions, or other funds or has any obligations and until its existence is terminated by law. The Trust shall receive and hold all payments, deposits, and contributions intended for the Trust, gifts, bequests, endowments, federal and local grants, and any other funds from any public or private source, and all earnings thereon, until disbursed in accordance with this chapter. All amounts or funds deposited and held in the Trust shall constitute assets of the Trust and shall not be commingled with or revert to the general, special, emergency, or temporary funds of the District of Columbia at the end of any fiscal year or at any other time.
(Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457; June 5, 2003, D.C. Law 14-307, § 2402(c), 49 DCR 11664.)
Section References
This section is referenced in § 47-4501.
Effect of Amendments
D.C. Law 14-307 rewrote the section which had read as follows: “There is established the District of Columbia College Savings Program, which authorizes the creation of college savings accounts to enable residents of the District of Columbia to benefit from the tax incentives provided for qualified state tuition programs under the Internal Revenue Code.”
Emergency Legislation
For temporary (90 day) amendment of section, see § 2402(c) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see § 2402(c) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see § 2402(c) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 45 - College Savings Program › § 47–4504. District of Columbia College Savings Program Advisory Board. [Repealed]

§ 47–4504. District of Columbia College Savings Program Advisory Board. [Repealed]
[Repealed].
(Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457; June 5, 2003, D.C. Law 14-307, § 2402(e), 49 DCR 11664; May 2, 2015, D.C. Law 20-271, § 267(b), 62 DCR 1884.)
Effect of Amendments
D.C. Law 14-307, in subsec. (a), added the last sentence.
D.C. Law 20-271 repealed this section.
Emergency Legislation
For temporary (90 day) amendment of section, see § 2402(e) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see § 2402(e) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see § 2402(e) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 days) repeal of this section, see § 267(b) of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Emergency Amendment Act of 2014 (D.C. Act 20-481, Nov. 18, 2014, 61 DCR 12133, 20 STAT 4405).
For temporary (90 days) repeal of this section, see § 267(b) of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-7, Feb. 26, 2015, 62 DCR 2646, 21 STAT 807).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 45 - College Savings Program › § 47–4507. Program limitations

§ 47–4507. Program limitations.
(a) Nothing in this chapter shall be construed to:
(1) Confer upon a designated beneficiary rights or legal interest with respect to an account unless the designated beneficiary is the account owner;
(2) Guarantee that a designated beneficiary will be admitted to an institution of higher education;
(3) Create residency for an individual merely because the individual is a designated beneficiary; or
(4) Guarantee that amounts saved under the Program will be sufficient to cover the qualified higher education expenses of a designated beneficiary.
(b) Nothing in this chapter shall create, or be construed to create, an obligation or guarantee of the District of Columbia, its agencies or instrumentalities, or the Chief Financial Officer, for the benefit of an account owner or designated beneficiary with respect to:
(1) The rate of interest or other return on an account; and
(2) The payment of interest or other return on an account.
(c) Every contract, application, deposit slip, or other similar document that may be used in connection with a contribution to an account shall clearly indicate that the account is not insured by the District of Columbia and that the principal deposited to, or the investment return on, an account is not guaranteed by the District of Columbia.
(Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 45 - College Savings Program › § 47–4508. Residency requirement. [Repealed]

§ 47–4508. Residency requirement. [Repealed]
Repealed.
(Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457; June 5, 2003, D.C. Law 14-307, § 2402(h), 49 DCR 11664.)
Emergency Legislation
For temporary (90 day) repeal of section, see § 2402(h) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) repeal of section, see § 2(e) of College Savings Program Emergency Act of 2002 (D.C. Act 14-374, May 20, 2002, 49 DCR 5114).
For temporary (90 day) repeal of section, see § 2402(h) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) repeal of section, see § 2402(h) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
Temporary Legislation
For temporary (225 day) repeal of section, see § 2(e) of College Savings Program Temporary Act of 2002 (D.C. Law 14-186, October 1, 2002, law notification 49 DCR 9244).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 45 - College Savings Program › § 47–4510. Seizure of accounts prohibited

§ 47–4510. Seizure of accounts prohibited.
A person may not attach, execute, garnish, or otherwise seize a current or future benefit under a higher education tuition savings account or an asset of the Program.
(Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 45 - College Savings Program › § 47–4511. Payroll deductions

§ 47–4511. Payroll deductions.
The District of Columbia and its agencies may agree, by contract or otherwise, to remit payments on behalf of an employee to an account through payroll deductions.
(Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 45 - College Savings Program › § 47–4512. Audit of Program

§ 47–4512. Audit of Program.
(a) The Mayor shall audit the Program annually.
(b)(1) By May 31st of each year, the Chief Financial Officer shall submit to the Council a report for the preceding fiscal year, which shall include:
(A) The Mayor’s audit report for the year;
(B) A financial accounting of the Program, including:
(i) The operating and administrative budget for the Program, which shall include a complete list of revenue sources and expenditures detailing the line-item expenditures;
(ii) The number of accounts entered into during the previous fiscal year;
(iii) Efforts by the Chief Financial Officer in marketing the Program; and
(iv) Any recommendations of the Chief Financial Officer concerning the operation of the Program.
(2) The Chief Financial Officer shall make available to each account owner a copy of a summary of the report and the option to purchase the full report at a nominal charge.
(Mar. 31, 2001, D.C. Law 13-212, § 2(b), 47 DCR 9457; June 5, 2003, D.C. Law 14-307, § 2402(j), 49 DCR 11664; May 2, 2015, D.C. Law 20-271, § 267(c), 62 DCR 1884; Oct. 8, 2016, D.C. Law 21-160, § 7062, 63 DCR 10775.)
Effect of Amendments
D.C. Law 14-307, in subsec. (b)(1), inserted “and the Advisory Board” after “Council”.
The 2015 amendment by D.C. Law 20-271 deleted “and the Advisory Board” following “to the Council” in (b)(1).
Emergency Legislation
For temporary (90 day) amendment of section, see § 2402(j) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see § 2402(j) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see § 2402(j) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 days) amendment of this section, see § 267(c) of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Emergency Amendment Act of 2014 (D.C. Act 20-481, Nov. 18, 2014, 61 DCR 12133, 20 STAT 4405).
For temporary (90 days) amendment of this section, see § 267(c) of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-7, Feb. 26, 2015, 62 DCR 2646, 21 STAT 807).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4601. Lincoln Square Theater sales and use tax exemption

§ 47–4601. Lincoln Square Theater sales and use tax exemption.
Beginning June 1, 2003, and ending May 31, 2008, sales of tangible personal property, not to exceed the aggregate amount of $800,000, to be incorporated into or consumed in the renovation of the Lincoln Square Theater shall be exempt from taxation under Chapter 20 and Chapter 22 of this title. For the purposes of this section, the term “Lincoln Square Theater” means an 8-screen motion picture theater consisting of approximately 1,100 seats and comprising approximately 40,000 square feet, located in square 374, lot 22, in the District of Columbia and owned and operated by Silver Cinemas Acquisition Company.
(Apr. 5, 2005, D.C. Law 15-269, § 2(b), 52 DCR 475; Mar. 2, 2007, D.C. Law 16-191, § 83, 53 DCR 6794.)
Effect of Amendments
D.C. Law 16-191 substituted “of this title” for “of this title” following “Chapter 22”.
Emergency Legislation
For temporary (90 day) addition, see § 2 of Lincoln Square Theater Sales and Use Tax Exemption Emergency Act of 2003 (D.C. Act 15-95, June 20, 2003, 50 DCR 5467).
For temporary (90 day) addition, see § 2(b) of Lincoln Square Theater Sales and use Tax Exemption Congressional Review Emergency Act of 2003 (D.C. Act 15-147, September 22, 2003, 50 DCR 8353).
For temporary (90 day) addition, see § 2 of Atlanta Coast Conference Tournament Ticket Tax Clarification Emergency Act of 2005 (D.C. Act 16-52, March 17, 2005, 52 DCR 3168).
For temporary (90 day) amendment of section, see § 15 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
Temporary Legislation
For temporary (225 day) addition of section, see 2(b) of Lincoln Square Theater Sales and Use Tax Exemption Temporary Act of 2003 (D.C. Law 15-37, October 28, 2003, law notification 50 DCR 9490).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4604. Lot 878, square 456 personal property tax and sales tax exemption

§ 47–4604. Lot 878, square 456 personal property tax and sales tax exemption.
(a) The personal property of any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 15 of this title to the same extent as if the personal property was owned by the legitimate theater company.
(b) Sales to any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 20 of this title to the same extent as if the sale was made to the legitimate theater company.
(Apr. 12, 2005, D.C. Law 15-333, § 2(b), 52 DCR 2010; Mar. 2, 2007, D.C. Law 16-191, § 87, 53 DCR 6794.)
Effect of Amendments
D.C. Law 16-191, in subsec. (a), substituted “of this title” for “[of this title]” following “Chapter 15”; and, in subsec. (b), substituted “of this title” for “[of this title]” following “Chapter 20”.
Emergency Legislation
For temporary (90 day) ticket tax exemption, see § 2 of Atlanta Coast Conference Tournament Ticket Tax Clarification Emergency Act of 2005 (D.C. Act 16-52, March 17, 2005, 52 DCR 3168).
For temporary (90 day) amendment of section, see § 18 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4609. New Convention Center Hotel project-deed and recordation tax exemption

§ 47–4609. New Convention Center Hotel project-deed and recordation tax exemption.
(a) For the purposes of this section, the term:
(1) “New Convention Center Hotel TIF Area” means the real property located in Lots 18, 21, 22, 24, 801 through 806, 830 through 839, 843, and 845, Square 370, bounded by 9th Street, N.W., 10th Street, N.W., L Street, N.W., and Massachusetts Avenue, N.W.
(2) “Project” means the financing, refinancing, or reimbursing of costs incurred for the acquisition, construction, installing, and equipping of a hotel having approximately 1,100 rooms and suites, meeting and ballroom space, and other ancillary facilities customarily found in convention center hotels.
(b) All transfers of real property in the New Convention Center Hotel TIF Area pursuant to the project and through the date that is 6 months after the effective date of the lease authorized under [part C of subchapter I of Chapter 12 of Title 10] and any transfer by the District of Lot 45 in Square 374 in connection with the project shall be exempt from the taxes imposed by §§ 42-1103 and 47-903.
(Sept. 19, 2006, D.C. Law 16-163, § 115(b), 53 DCR 5430; Mar. 14, 2007, D.C. Law 16-294, § 14, 54 DCR 1086; Apr. 15, 2008, D.C. Law 17-144, § 4, 55 DCR 2527; Mar. 21, 2009, D.C. Law 17-339, § 3, 56 DCR 947.)
Effect of Amendments
D.C. Law 16-294 made a technical correction that resulted in no change in text.
D.C. Law 17-144 rewrote the section.
Emergency Legislation
For temporary (90 day) addition, see § 115(b) of New Convention Center Hotel Omnibus Financing and Development Emergency Act of 2006 (D.C. Act 16-404, June 26, 2006, 53 DCR 5404).
For temporary (90 day) amendment, see § 3 of New Convention Center Hotel Technical Amendments Emergency Amendment Act of 2008 (D.C. Act 17-412, June 18, 2008, 55 DCR 7026).
For temporary (90 day) amendment of section, see § 3 of New Convention Center Hotel Combined Technical Amendments Emergency Amendment Act of 2008 (D.C. Act 17-604, December 16, 2008, 56 DCR 17).
For temporary (90 day) amendment of section, see § 3 of New Convention Center Hotel Technical Amendments Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-28, March 16, 2009, 56 DCR 2319).
Temporary Legislation
Section 3 of D.C. Law 17-228, in subsec. (b), inserted “shall be exempt from the taxes imposed by §§ 42-1103 and 47-903” at the end of the subsection.
Section 5(b) of D.C. Law 17-228 provided that the act shall expire after 225 days of its having taken effect.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4614. East of the river hospital tax exemptions

§ 47–4614. East of the river hospital tax exemptions.
(a) The transfer of Lots 3 and 4, Square 5919, transferred to Specialty Hospitals of Washington-GSE Holdings, LLC, or certain of its subsidiary entities, shall be exempt from the tax imposed by § 42-1103 and § 47-903.
(b) The real property, including land and improvements, designated for tax purposes as Lots 3 and 4, Square 5919, shall be exempt from the tax imposed by Chapter 8 of this title; provided, that the exemption shall commence on the date that Specialty Hospitals of America, LLC, or certain of its subsidiary entities, acquires the property and terminates on the earlier to occur of:
(1) The date that the Mayor certifies to the District of Columbia Treasurer that Specialty Hospitals of America, LLC, or certain of its subsidiaries, or any party that subsequently acquires the property or any part thereof by purchase, lease, or exchange, fails to comply with the terms of an agreement between Specialty Hospital of America, LLC, or certain of its subsidiaries, and Greater Southeast Investment, L.P., to pay an amount equal to the real property taxes that the owner of the property would be obligated to pay on the property, or any part thereof, in the absence of this section; or
(2) The date that the Mayor certifies to the District of Columbia Treasurer that the acquisition loan in the maximum principal amount of $29 million by Greater Southeast Investment, L.P., to Capitol Medical Center, LLC, and CMC Realty, LLC, has been paid in full.
(July 18, 2008, D.C. Law 17-186, § 3(b), 55 DCR 6113.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4615. Abatement of real property taxes for National Public Radio, Inc

§ 47–4615. Abatement of real property taxes for National Public Radio, Inc.
(a) The real property taxes to be imposed with respect to the real property identified in the tax records of the District of Columbia, as of the effective date of this section [August 29, 2008], as Square 673, Lot 837, and any improvements thereto, shall be abated in any amount in excess of the amount of the real property taxes imposed on the property for tax year 2008, but only until the 1st tax year beginning after the 20th anniversary of the issuance of the final certificate of occupancy for the headquarters building of National Public Radio, Inc., on such real property.
(b) Any increase in the real property taxes and vault fees imposed on Square W-484 shall be limited to an annual increase of no more than 3% from the effective date of this section [August 29, 2008] until the earlier of the following:
(1) The date that National Public Radio, Inc., entirely vacates the building located on Square W-484;
(2) The date that the building located on Square W-484 is leased to a majority tenant other than National Public Radio, Inc.; or
(3) December 31, 2013.
(Aug. 29, 2008, D.C. Law 17-220, § 2(b), 55 DCR 8235.)
Section References
This section is referenced in § 2-1217.131 and § 47-895.04.
Emergency Legislation
For temporary (90 day) repeal of section 3 of D.C. Law 17-220, see § 7003 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) repeal of section 3 of D.C. Law 17-220, see § 7003, of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
Short Title
Short title: Section 7001 of D.C. Law 18-111 provided that subtitle A of title VII of the act may be cited as the “Budget Financing Contingencies Amendment Act of 2009”.
Editor's Notes
Section 3 of D.C. Law 17-220 provided that this act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.
Section 7003 of D.C. Law 18-111 repealed section 3 of D.C. Law 17-220.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4617. Sales tax exemption for sales to Close Up Foundation. [Expired]

§ 47–4617. Sales tax exemption for sales to Close Up Foundation. [Expired]
Expired.
(Mar. 20, 2009, D.C. Law 17-307, § 2(b), 56 DCR 25.)
Editor's Notes
Section (b) of this section as enacted by D.C. Law 17-307 stated that this section shall expire on December 31, 2012.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4619. Abatement of real property taxes for the temporary Walker Jones/Northwest One Unity Health Center

§ 47–4619. Abatement of real property taxes for the temporary Walker Jones/Northwest One Unity Health Center.
(a) For the purposes of this section, the term “Unity Health Center” means the portion of the real property described as Lot 253, Square 672, in use by Unity Health Care, Inc., as the Walker Jones/Northwest One Unity Health Center.
(b) The real property taxes imposed by Chapter 8 of this title on the Unity Health Center shall be abated for the period of October 1, 2016, to September 30, 2021.
(Mar. 25, 2009, D.C. Law 17-351, § 2, 56 DCR 1113; Sept. 26, 2012, D.C. Law 19-171, § 126, 59 DCR 6190; Oct. 8, 2016, D.C. Law 21-160, § 7172, 63 DCR 10775.)
Effect of Amendments
The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction.
Applicability
Section 7173 of D.C. Law 21-160 repealed § 3 of D.C. Law 17-351. Therefore the changes made to this section by D.C. Law 17-351 have been given effect.
Section 3 of D.C. Law 17-351 provided that this act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.