reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2008. Rules and regulations

§ 47–2008. Rules and regulations.
The Mayor is authorized to promulgate such rules and regulations as may be necessary to carry out the purposes of §§ 47-2006 and 47-2007.
(Mar. 3, 1979, D.C. Law 2-145, § 5, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2008.
1973 Ed., § 47-2605.3.
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(yy) 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) repeal of section, see § 12(zz) 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) repeal of section, see § 12(zz) 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) repeal of section, see § 12(zz) 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) repeal of section, see § 12(zz) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Delegation of Authority
Delegation of authority pursuant to Law 2-145, see Mayor’s Order 86-143, August 25, 1986.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2009. Tax to be separately stated

§ 47–2009. Tax to be separately stated.
Upon each sale of tangible personal property or services, the gross receipts from which are taxable under this chapter, the reimbursement of tax to be collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made or evidence of sale issued or employed by the vendor.
(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 129; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2009.
1973 Ed., § 47-2606.
Section References
This section is referenced in § 47-2203 and § 47-2204.
Cross References
Compensating-use tax, collection of tax by vendor, see § 47-2203.
Compensating-use tax, nonresident vendors, see § 47-2204.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2010. Presumption of taxability

§ 47–2010. Presumption of taxability.
It shall be presumed that all receipts from the sale of tangible personal property and services mentioned in this chapter are subject to tax until the contrary is established, and the burden of proving that a receipt is not taxable hereunder shall be upon the vendor or the purchaser as the case may be. Except as provided in § 47-2005(3), unless the vendor shall have taken from the purchaser a certificate signed by and bearing the name and address of the purchaser and the number of his registration certificate to the effect that the property or service was purchased for resale or the property or service is exempt under § 47-2005, the receipts from all sales shall be deemed taxable. The certificate herein required shall be in such form as the Mayor shall prescribe and, in case no certificate is furnished or obtained prior to the time the sale is consummated, the tax shall apply to the gross receipts therefrom as if the sale were made at retail.
(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 130; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 102(d), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2010.
1973 Ed., § 47-2607.
Section References
This section is referenced in § 47-2203 and § 47-2204.
Effect of Amendments
D.C. Law 13-305, in the second sentence, substituted “the property or service was purchased for resale or the property or service is exempt under 47-2005,” for “the property or service was purchased for resale,”.
Cross References
Compensating-use tax, collection of tax by vendor, see § 47-2203.
Compensating-use tax, nonresident vendors, see § 47-2204.
Editor's Notes
Section 103 of D.C. Law 13-305 provided: “Sec. 103. Applicability. Section 102(a) through (c) shall apply beginning April 1, 2001. Section 102(d) shall apply beginning October 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2011. Tax a personal debt; period of limitation; liens. [Repealed]

§ 47–2011. Tax a personal debt; period of limitation; liens. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 131; July 24, 1982, D.C. Law 4-131, § 206, 29 DCR 2418; Feb. 28, 1987, D.C. Law 6-209, § 405(a), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ff)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2011.
1973 Ed., § 47-2608.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(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 20 - Gross Sales Tax › § 47–2012. Tax a preferred claim; priority over property taxes

§ 47–2012. Tax a preferred claim; priority over property taxes.
Whenever the business or property of any person subject to tax under the terms of this chapter, shall be placed in receivership or bankruptcy, or assignment is made for the benefit of creditors, or if said property is seized under distraint for property taxes, all taxes, penalties, and interest imposed by this chapter for which said person is in any way liable shall be a prior and preferred claim. Neither the United States Marshal, nor a receiver, assignee, or any other officer shall sell the property of any person subject to tax under the terms of this chapter under process or order of any court without first determining from the Collector the amount of any such taxes due and payable by said person, and if there be any such taxes due, owing, or unpaid under this chapter, it shall be the duty of such officer to first pay to the Collector the amount of said taxes out of the proceeds of said sale before making any payment of any moneys to any judgment creditor or other claimants of whatsoever kind or nature. Any person charged with the administration or distribution of any such property as aforesaid who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid which are chargeable against the person otherwise liable for tax under the terms of this section.
(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 132; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2012.
1973 Ed., § 47-2609.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed]

§ 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 133; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ff)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2013.
1973 Ed., § 47-2610.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
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 20 - Gross Sales Tax › § 47–2014. Assumption or refund of tax by vendor unlawful; penalties

§ 47–2014. Assumption or refund of tax by vendor unlawful; penalties.
It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned for not more than 6 months, or both, for each offense.
(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 134; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(i), 60 DCR 2064.)
Prior Codifications
1981 Ed., § 47-2014.
1973 Ed., § 47-2611.
Section References
This section is referenced in § 47-2209.
Effect of Amendments
The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $500”.
Cross References
Compensating-use tax, assumption or refund of tax by vendor unlawful, applicability of this section, see § 47-2209.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(i) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2016. Payment of tax

§ 47–2016. Payment of tax.
(a) At the time of filing his return as provided by this chapter, the taxpayer shall pay to the Collector the taxes imposed by this chapter.
(b) The taxes for the period for which a return is required to be filed by a vendor under this chapter shall be due by the vendor and payable to the Collector on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of gross receipts and taxes due thereon.
(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 136; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2016.
1973 Ed., § 47-2613.
Section References
This section is referenced in § 47-2210.
Cross References
Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2017. Annual returns

§ 47–2017. Annual returns.
On or before 30 days after the end of the tax year of each vendor required to pay to the Collector the tax imposed by the provisions of this chapter, such vendor shall make an annual return for such tax year in such form as may be required by the Mayor. The Mayor for good cause shown may on the written application of a vendor extend the time for making any return required by this section.
(May 27, 1949, 63 Stat. 119, ch. 146, title I, § 137; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2017.
1973 Ed., § 47-2614.
Section References
This section is referenced in § 47-2210.
Cross References
Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2019. Determination of deficiencies

§ 47–2019. Determination of deficiencies.
If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
(May 27, 1949, 63 Stat. 119, ch. 146, title I, § 139; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(c), 51 DCR 9126.)
Prior Codifications
1981 Ed., § 47-2019.
1973 Ed., § 47-2616.
Section References
This section is referenced in § 47-2007, § 47-2021, and § 47-2213.
Effect of Amendments
D.C. Law 15-217 rewrote the section.
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(c) 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(c) 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 20 - Gross Sales Tax › § 47–2021. Appeals

§ 47–2021. Appeals.
(a) Any person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined under § 47-2019) may, within 6 months from the date of final determination or from the date of the denial of a claim for refund 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.
(b) If it is determined by the Mayor or by the Superior Court that any part of any tax which was assessed as a deficiency, and any interest thereon paid by the taxpayer, was an overpayment, interest shall be allowed and paid on the overpayment of tax at the rate provided for in § 47-3310(c) per annum from the date the overpayment was paid until the date of refund.
(May 27, 1949, 63 Stat. 120, ch. 146, title I, § 141; July 29, 1970, 84 Stat. 581, Pub. L. 91-358, title I, § 161(d)(3); Sept. 13, 1980, D.C. Law 3-92, § 201(d), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, §§ 209, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2021.
1973 Ed., § 47-2618.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2022. Sales in bulk. [Repealed]

§ 47–2022. Sales in bulk. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 121, ch. 146, title I, § 142; July 24, 1982, D.C. Law 4-131, §§ 210, 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254,§ 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(gg)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2022.
1973 Ed., § 47-2619.
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 20 - Gross Sales Tax › § 47–2023. Rules and regulations

§ 47–2023. Rules and regulations.
The Mayor may issue rules and regulations to carry out the purposes of this chapter.
(May 27, 1949, 63 Stat. 121, ch. 146, title I, § 143; July 24, 1982, D.C. Law 4-131, § 211, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2023.
1973 Ed., § 47-2620.
Cross References
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.
Emergency Legislation
For temporary (90 day) amendment of section, see § 12(zz) 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(aaa) 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(aaa) 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(aaa) 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(aaa) 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 20 - Gross Sales Tax › § 47–2024. Additional powers

§ 47–2024. Additional powers.
In addition to the powers granted to the Mayor in this chapter, he, and the Council of the District of Columbia with respect to paragraphs (3) and (4) of this section, are hereby authorized and empowered:
(1)(A) To extend for cause shown the time of filing any return for a period not exceeding 30 days; provided, however, that the provisions regarding interest imposed per month or fraction thereof contained in § 47-4213 shall apply to any tax paid under an extension of time granted;
(B) For cause shown, to remit penalties and interest in whole or in part except as otherwise provided in this chapter; and
(C) To compromise disputed claims in connection with the tax hereby imposed;
(2) To request information from the Internal Revenue Service of the Treasury Department of the United States relative to any person for the purpose of assessing taxes imposed by this chapter; and said Internal Revenue Service is authorized and required to supply such information as may be requested by the Mayor relative to any person for the purpose herein provided;
(3) To prescribe methods for determining the gross proceeds from sales made or services rendered and for the allocation of such sales into taxable and nontaxable sales;
(4) To require any vendor selling to persons within the District to keep detailed records of the nature and value of personal property sold for use within the District, and to furnish such information upon request to the Mayor;
(5) To assess, determine, revise, and readjust the taxes imposed under this chapter; and
(6) To revoke, for reasonable cause, any registration certificate issued under the provisions of this chapter.
(May 27, 1949, 63 Stat. 121, ch. 146, title I, § 144; Sept. 13, 1980, D.C. Law 3-92, § 201(e), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, §§ 212, 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(hh), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2024.
1973 Ed., § 47-2621.
Effect of Amendments
D.C. Law 13-305, in par. (1)(A), substituted “47-4213” for “47-2027(a)”.
References in Text
The Bureau of Internal Revenue, originally referred to twice in paragraph (2) of this section, was replaced by the Internal Revenue Service by Treasury Department Order 150-29.
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 20 - Gross Sales Tax › § 47–2025. Examination of records and witnesses. [Repealed]

§ 47–2025. Examination of records and witnesses. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 122, ch. 146, title I, § 145; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(52); July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ii)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2025.
1973 Ed., § 47-2622.
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 20 - Gross Sales Tax › § 47–2026. Certificate of registration

§ 47–2026. Certificate of registration.
(a) No person shall engage or continue to engage in the business of making any retail sales subject to tax under the provisions of this chapter without having obtained a certificate of registration therefor. If 2 or more persons constitute a single vendor as defined in this chapter, such persons may operate a single retail establishment under 1 certificate of registration and in such case neither the death or retirement of 1 or more of such persons from business in such establishment nor the entrance of 1 or more persons thereinto shall affect the certificate of registration for a period of 60 days or require the issuance of a new certificate until the expiration of such period.
(b) Each applicant for a certificate required by this section shall make out and deliver to the Mayor, upon a blank to be furnished by him for that purpose, a statement showing the name of the applicant, each retail establishment where the applicant’s business is to be conducted, the kind or nature of such business and such other information as the Mayor may prescribe. Upon receipt of such application the Mayor shall issue the applicant, without charge, a certificate of registration for each retail establishment designated in the application, authorizing the applicant to engage in business at such retail establishment. The certificate of registration shall be nontransferable except as otherwise provided in this chapter, and shall be displayed in the applicant’s place of business. The form of such certificate of registration shall be prescribed by the Mayor.
(c) In the case of a vendor who has no fixed place of business and sells from 1 or more vehicles, each such vehicle shall constitute a retail establishment for the purpose of this chapter. In the case of a vendor who has no fixed place of business and does not sell from a vehicle, the application for a certificate of registration shall set forth the address to which any notice or other communication authorized by this chapter may be sent to the applicant, and the place so designated shall constitute a retail establishment for the purposes of this chapter.
(d) Whoever engages in the business of selling tangible personal property at retail, or makes any sale which is subject to tax under the provisions of this chapter without having a certificate of registration therefor, as required by this section, shall, upon conviction thereof, be fined not more than $50 for each and every separate day on which said retail sales are made without possession of such registration certificate.
(May 27, 1949, 63 Stat. 122, ch. 146, title I, § 146; July 24, 1982, D.C. Law 4-131, §§ 213, 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2026.
1973 Ed., § 47-2623.
Section References
This section is referenced in § 47-2212.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2027. Certificate of Mayor; presumptions

§ 47–2027. Certificate of Mayor; presumptions.
The certificate of the Mayor to the effect that a tax has not been paid, that a return has not been filed, that a registration certificate has not been obtained, or that information has not been supplied under the provisions of this chapter shall be presumptive evidence thereof; provided, that the presumptions created by this subsection shall not be applicable in criminal prosecutions.
(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 147; July 10, 1952, 66 Stat. 543, ch. 649, § 2(c); Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I,§ 107; Sept. 13, 1980, D.C. Law 3-92, § 201(f), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 214, 29 DCR 2418; Feb. 28, 1987, D.C. Law 6-209, § 405(b), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(jj)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2027.
1973 Ed., § 47-2624.
Section References
This section is referenced in § 47-2213.
Effect of Amendments
D.C. Law 13-305 rewrote the section.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2028. Additional penalties for failure to comply with chapter. [Repealed]

§ 47–2028. Additional penalties for failure to comply with chapter. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 148; Apr. 19, 1977, D.C. Law 1-124, title VI, § 601, 23 DCR 8749; July 24, 1982, D.C. Law 4-131, § 215, 29 DCR 2418; 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., § 47-2028.
1973 Ed., § 47-2625.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 20 - Gross Sales Tax › § 47–2029. Assessment of and limitations on deficiencies. [Repealed]

§ 47–2029. Assessment of and limitations on deficiencies. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 149; July 24, 1982, D.C. Law 4-131, § 216, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2029.
1973 Ed., § 47-2626.
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 20 - Gross Sales Tax › § 47–2030. Prosecutions. [Repealed]

§ 47–2030. Prosecutions. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 124, ch. 146, title I, § 150; 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; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2030.
1973 Ed., § 47-2627.
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 20 - Gross Sales Tax › § 47–2031. Notices. [Repealed]

§ 47–2031. Notices. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 124, ch. 146, title I, § 151; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2031.
1973 Ed., § 47-2628.
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 20 - Gross Sales Tax › § 47–2032. Extensions of time. [Repealed]

§ 47–2032. Extensions of time. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 124, ch. 146, title I, § 152; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2032.
1973 Ed., § 47-2629.
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 20 - Gross Sales Tax › § 47–2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed]

§ 47–2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund. [Repealed]
Repealed.
(June 8, 2006, D.C. Law 16-123, § 121(b), 53 DRC 2843; Mar. 14, 2007, D.C. Law 16-294, § 17, 54 DCR 1086; Sept. 18, 2007, D.C. Law 17-20, § 4042(b)(1), 54 DCR 7052; Sept. 14, 2011, D.C. Law 19-21, § 7012(b)(2), 58 DCR 6226.)
Emergency Legislation
For temporary (90 day) amendment of section, see § 4042(b)(1) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).
For temporary (90 day) repeal of section, see § 7012(b)(2) of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2101. Definitions

§ 47–2101. Definitions.
For the purposes of this chapter:
(1) “Closing-out sale” means and includes any sale in connection with which there is any representation by the person conducting such sale that the sale is being conducted, or is required or compelled to be conducted, for reasons of economic or business distress, inability to continue business at the same location, or the age or health of the owner or owners of the business, and the term “closing-out sale” shall include but not be limited to, all sales advertised, represented, or held forth under the designation of “going out of business,” “discontinuance of business,” “selling out,” “liquidation,” “lost our lease,” “must vacate,” “forced out,” “removal,” or any other designation of like meaning.
(2) “Person” means and includes individuals, partnerships, voluntary associations, and corporations.
(Sept. 1, 1959, 73 Stat. 449, Pub. L. 86-219, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2101.
1973 Ed., § 47-3001.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2102. License required; application; fee; bond; records; penalty. [Repealed]

§ 47–2102. License required; application; fee; bond; records; penalty. [Repealed]
Repealed.
(Sept. 1, 1959, 73 Stat. 449, Pub. L. 86-219, § 2; Sept. 14, 1976, D.C. Law 1-82, title I, § 107, 23 DCR 2461; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(1), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-2102.
1973 Ed., § 47-3002.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2103. Purchase of new stocks for use on “closing-out sales” prohibited; presumption

§ 47–2103. Purchase of new stocks for use on “closing-out sales” prohibited; presumption.
No person in contemplation of a closing-out sale shall order any goods, wares, or merchandise for the purpose of selling and disposing of the same at such sale, and any unusual purchase and additions to the stock of such goods, wares, or merchandise within 60 days prior to the filing of application for a license to conduct such sale shall be presumptive evidence that such purchases and additions to stock were made in contemplation of such sale.
(Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(2), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-2103.
1973 Ed., § 47-3003.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2104. Addition of new stocks during “closing-out sales” prohibited

§ 47–2104. Addition of new stocks during “closing-out sales” prohibited.
No person carrying on or conducting a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise, under a license as provided in § 47-2102 [repealed] shall, during the continuance of such sale, add any goods, wares, or merchandise to the stock inventoried in his original application for such license, and no goods, wares, or merchandise shall be sold at or during such sale, excepting the goods, wares, or merchandise described and inventoried in such original application.
(Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2104.
1973 Ed., § 47-3004.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2105. Continuation of sale beyond termination date prohibited; extension of termination date; continuation of business at new location prohibited

§ 47–2105. Continuation of sale beyond termination date prohibited; extension of termination date; continuation of business at new location prohibited.
No person shall conduct a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise beyond the termination date specified for such sale, except that an extension may be authorized upon proper showing of need; nor shall any person, upon conclusion of such sale, continue that business which had been represented as closing out or going out of business under the same name, or under a different name, at the same location, or elsewhere in the District of Columbia where the inventory for such sale was filed; nor shall any person, upon conclusion of such sale, continue business contrary to the designation of such sale.
(Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2105.
1973 Ed., § 47-3005.
Section References
This section is referenced in § 47-2109.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2106. Penalty for conducting false “closing-out sales” and for violation of this chapter; prosecutions

§ 47–2106. Penalty for conducting false “closing-out sales” and for violation of this chapter; prosecutions.
(a) Any person who shall advertise, hold, conduct, or carry on any sale of goods, wares, or merchandise under the description of closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise, contrary to the provision of this chapter, or who shall violate any of the provisions of this chapter shall be deemed guilty of a misdemeanor and shall, upon conviction thereof, be fined not more than the amount set forth in [§ 22-3571.01] or imprisonment for 90 days or both.
(b) Prosecutions for violations of this chapter and regulations promulgated under the authority of this chapter shall be conducted in the name of the District of Columbia by the Attorney General for the District of Columbia or any of his assistants.
(c) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this chapter, or any rules or regulations issued under the authority of this chapter, pursuant to Chapter 18 of Title 2. Adjudication of any infraction of this chapter shall be pursuant to Chapter 18 of Title 2.
(Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 6; Oct. 5, 1985, D.C. Law 6-42, § 436, 32 DCR 4450; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(g), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(k), 60 DCR 2064.)
Prior Codifications
1981 Ed., § 47-2106.
1973 Ed., § 47-3006.
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $300” in (a).
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(k) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2107. Chapter not applicable to public officials

§ 47–2107. Chapter not applicable to public officials.
The provisions of this chapter shall not apply to public or court officers, or to any other person or persons acting under the license, direction, or authority of any court, local or federal, selling goods, wares, or merchandise in the course of their official duties.
(Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2107.
1973 Ed., § 47-3007.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2108. Jurisdiction of Superior Court to enjoin violations of this chapter

§ 47–2108. Jurisdiction of Superior Court to enjoin violations of this chapter.
Upon complaint of any person, the Superior Court of the District of Columbia shall have jurisdiction in equity to restrain and enjoin any act forbidden or declared illegal by any provisions of this chapter.
(Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 8; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(53); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2108.
1973 Ed., § 47-3008.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2109. Regulations

§ 47–2109. Regulations.
The Council of the District of Columbia is authorized to promulgate regulations to carry out the purposes of this chapter including, without limitation, regulations limiting the period of time a closing-out sale or a sale of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise may be conducted, subject to extension as authorized by § 47-2105; provided, that no such regulation shall be put in effect until after a public hearing has been held thereon.
(Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2109.
1973 Ed., § 47-3009.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 21 - Closing-Out Sales › § 47–2110. Preservation of authority; delegation of functions

§ 47–2110. Preservation of authority; delegation of functions.
Nothing in this chapter shall be construed so as to affect the authority vested in the Commissioners by Reorganization Plan No. 5 of 1952 (66 Stat. 824). The performance of any function vested by this chapter in the Commissioners of the District of Columbia or in any office or agency under the jurisdiction and control of the said Commissioners may be delegated by said Commissioners in accordance with § 3 of such Plan.
(Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 11; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2110.
1973 Ed., § 47-3010.
Cross References
Mayor, powers and duties, see § 1-204.22.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2203. Collection of tax by vendor

§ 47–2203. Collection of tax by vendor.
Every vendor engaging in business in the District and making sales at retail shall, for the privilege of making such sales, pay to the Collector the tax imposed by this chapter. At the time of making such sales the vendor shall collect the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Mayor. For the purpose of uniformity of tax collection by the vendor engaging in business in the District and for other purposes the provisions of §§ 47-2003, 47-2004, 47-2009, and 47-2010 are hereby incorporated in and made applicable to this chapter.
(May 27, 1949, 63 Stat. 126, ch. 146, title II, § 213; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2203.
1973 Ed., § 47-2703.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2204. Nonresident vendors

§ 47–2204. Nonresident vendors.
Every vendor or retailer not engaging in business in the District who makes sales at retail as defined in this chapter, and who upon application to the Mayor has been expressly authorized to pay the tax imposed by this chapter, shall, at the time of making such sales, collect the reimbursement of the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Mayor. For the purpose of uniformity of tax collection by the vendor or retailer who has been expressly authorized to pay the tax under the provisions of this section and for other purposes, the provisions of §§ 47-2003, 47-2004, 47-2009, and 47-2010 are hereby incorporated in and made applicable to this chapter. A permit shall be issued to such vendor or retailer, without charge, to pay the tax and collect reimbursement thereof as provided herein. Such permit may be revoked at any time by the Mayor who shall thereupon give notice thereof to the vendor or retailer.
(May 27, 1949, 63 Stat. 126, ch. 146, title II, § 214; July 24, 1982, D.C. Law 4-131, §§ 219, 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2204.
1973 Ed., § 47-2704.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2205. Payment of tax by purchaser

§ 47–2205. Payment of tax by purchaser.
If a purchaser has not reimbursed for the tax such vendors or retailers as are required or authorized to pay the tax, as the case may be, such purchaser shall file a return as hereinafter provided and pay to the Mayor a tax at the rates provided in § 47-2002 on the sales prices of property and services purchased at retail sale.
(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 215; May 18, 1954, 68 Stat. 118, ch. 218, title XIII, § 1308; July 24, 1982, D.C. Law 4-131, § 219, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2205.
1973 Ed., § 47-2705.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2206. Exemptions

§ 47–2206. Exemptions.
The tax imposed by this chapter shall not apply to the following:
(1) Sales upon which taxes are properly collected under Chapter 20 of this title;
(2) Sales exempt from the taxes imposed under Chapter 20 of this title;
(3) Sales upon which the purchaser has paid a retail sales tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States;
(4) Sales of material or equipment used in the construction, and materials used in the repair or alteration, of real property; provided, that the materials are temporarily stored, for no longer than 90 days, in the District for the purpose of subsequently transporting the property outside the District for use solely outside the District; and
(5) Any sales concomitant to the transfer of real and personal property between the electric company and the District pursuant to [§ 34-1313.11(c)].
(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 216; July 24, 1982, D.C. Law 4-131, § 220, 29 DCR 2418; Oct. 1, 1987, D.C. Law 7-25, § 5, 34 DCR 5068; Apr. 30, 1988, D.C. Law 7-104, § 9, 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 23, 2000, D.C. Law 13-118, § 2(b), 47 DCR 2002; June 25, 2002, D.C. Law 14-157, § 2(c), 49 DCR 4279; July 11, 2017, D.C. Law 22-5, § 3(d), 64 DCR 4943.)
Prior Codifications
1981 Ed., § 47-2206.
1973 Ed., § 47-2706.
Section References
This section is referenced in § 47-3802.
Effect of Amendments
D.C. Law 13-118 added par. (4).
D.C. Law 14-157 rewrote par. (4).
Emergency Legislation
For temporary (90 days) amendment of this section, see § 3(d) of Electric Company Infrastructure Improvement Financing Emergency Amendment Act of 2017 (D.C. Act 22-56, May 17, 2017, 64 DCR 4909).
Delegation of Authority
Delegation of authority pursuant to D.C. Law 7-25, the “Gross Receipts Tax Amendment Act of 1987”, see Mayor’s Order 94-120, May 16, 1994 ( 41 DCR 3240).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2207. Collection of tax. [Repealed]

§ 47–2207. Collection of tax. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 217; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ll)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2207.
1973 Ed., § 47-2707.
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.”