Code of the District of Columbia
Official codified DC law sourced from the DC Council Open Law Library (public domain). 21,163 sections indexed.
- § 47-1242Assessment on hospitals.
- § 47-1243Assessment on nursing homes.
- § 47-1244Assessment on intermediate care facilities for the mentally retarded.
- § 47-1245Interest and penalties.
- § 47-1246Payment.
- § 47-1247Confidentiality; audit; determination or redetermination of assessment.
- § 47-1248Periods of limitation on audit and collection.
- § 47-1249Appeals.
- § 47-125Outstanding checks of Disbursing Officer — Amounts to be deposited into Treasury.
- § 47-1250Certain suits forbidden.
- § 47-1251Federal Determinations.
- § 47-1252Rules.
- § 47-126Outstanding checks of Disbursing Officer — Payment of amounts.
- § 47-1261Definitions.
- § 47-1262Nursing Facility Quality of Care Fund.
- § 47-1263Assessments on nursing facilities.
- § 47-1264Interest and penalties.
- § 47-1265Confidentiality; audit; determination or redetermination of assessment.
- § 47-1266Appeals.
- § 47-1267Rules.
- § 47-1268Federal determinations; suspension and termination of assessment.
- § 47-1269Applicability.
- § 47-127Payment of fees into Treasury.
- § 47-1270Definitions.
- § 47-1271[Stevie Sellows] Quality Improvement Fund.
- § 47-1272Qualified Facility; eligibility; inspection by the MAA; fund recovery; adverse action prohibition.
- § 47-1273Assessments on ICF/IID.
- § 47-1274Interest and penalties.
- § 47-1275Confidentiality; audit; determination of assessment.
- § 47-1276Appeals.
- § 47-1277Rules.
- § 47-1278Federal determinations; suspension and termination of assessment.
- § 47-128Court fees and fines to be credited to District.
- § 47-129Revenues credited to General Fund.
- § 47-130[Reserved].
- § 47-1301Delinquent taxes — List; notice of sale; public auction.
- § 47-1302Delinquent taxes — Notice to record owner; contents.
- § 47-1303.01Definitions for §§ 47-1303.02 and 47-1303.03.
- § 47-1303.02Private sale of unimproved residential real property bid off in the name of the District.
- § 47-1303.03Tax deed.
- § 47-1303.04Real property tax assignment; sale and transfers.
- § 47-1303Delinquent taxes — Sale of property.
- § 47-1304Real property tax assignment; sale and transfers — Deposit required; certificate of sale; tax deed; redemption.
- § 47-1305Real property tax assignment; sale and transfers — Applicability of changed interest rates.
- § 47-1306Real property tax assignment; sale and transfers — Right of redemption.
- § 47-1307Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption.
- § 47-1308Real property tax assignment; sale and transfers — Invalid sales.
- § 47-1309Real property tax assignment; sale and transfers — Advertising expenses.
- § 47-131Establishment of General Fund and special accounts; audit of closed special funds.
- § 47-1310Duties of Assessor — Furnishment of information.
- § 47-1311Duties of Assessor — Preparation of list of sold property.
- § 47-1312Liens for taxes or assessments — Petition to enforce; redemption.
- § 47-1313Liens for taxes or assessments — Notice to record owner; proper parties defendant; court order; validity of judicial service and sale.
- § 47-1314Liens for taxes or assessments — Sale of property.
- § 47-1315Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed.
- § 47-1316Errors in computation not to affect sales.
- § 47-1317Refunds — Taxes erroneously paid.
- § 47-1318Refunds — Money deposited for license.
- § 47-1319Disposition of redemption moneys.
- § 47-132Payment into Treasury of moneys received from sales of animals and materials.
- § 47-1320Delinquent taxpayers — bidding at tax sales prohibited.
- § 47-1321Regulations.
- § 47-133Investment of funds in federal securities.
- § 47-1330Definitions.
- § 47-1331Tax is lien on real property; priority; application of payment; lien for deferred tax.
- § 47-1332Sale of properties by Mayor; exemptions from sale.
- § 47-1333Sale not subject to procurement.
- § 47-1334Interest rate.
- § 47-1335Issuance of regulations to carry out chapter.
- § 47-1336Energy efficiency loan foreclosure.
- § 47-134Establishment of working fund — Maintenance and repair of vehicles.
- § 47-1340Notice to agencies; certification of taxes due agencies; General Fund; disbursement.
- § 47-1341Notice of delinquency.
- § 47-1342.01Bid off property.
- § 47-1342Public notice; costs.
- § 47-1343Real property to be sold in its entirety.
- § 47-1344Personal property of owner not affecting sale.
- § 47-1345Sale of real property subject to possessory interest.
- § 47-1346Sale at public auction.
- § 47-1347Payment of purchase price at tax sale.
- § 47-1348Certificate of sale — in general.
- § 47-1349Certificate of sale — assignment.
- § 47-135Establishment of working fund — Printing, duplicating, and photographing.
- § 47-1350Certificate of sale — recording.
- § 47-1351Certificate of sale — as evidence.
- § 47-1352Purchase by District — in general.
- § 47-1353.01Post-sale notice.
- § 47-1353Purchase by District — right to sell or foreclose upon real property.
- § 47-1354Payment of other taxes and liabilities by purchaser; assignment.
- § 47-1355Void certificate of sale.
- § 47-136Restoration of lapsed appropriations.
- § 47-1360Right of redemption.
- § 47-1361Required payments; notice to purchaser; certificate of redemption.
- § 47-1362Fixing amount necessary for redemption after action to foreclose filed.
- § 47-1363Rights of owners and purchasers during redemption period; appointment of receiver of real property.
- § 47-1364Assessment during redemption period; assessment to purchaser.
- § 47-1365Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.
- § 47-1366Cancellation of sale by Mayor.
- § 47-137Capital outlay appropriations.
- § 47-1370Complaints by purchasers to foreclose the right of redemption; exercise of authority by form of complaint.
- § 47-1371Parties.
- § 47-1372Notice to certain persons.
- § 47-1373How unknown owner made party; affidavit of search.
- § 47-1374Service of process.
- § 47-1375Notice by publication.
- § 47-1376Validity of taxes and sale presumed unless attacked in answer.
- § 47-1377Purchaser reimbursed by redeeming party for expenses.
- § 47-1378Final order.
- § 47-1379Reopening judgments.
- § 47-138Use of appropriated funds to promote demonstrations to influence legislation or other governmental actions.
- § 47-1380Judgment setting aside sale.
- § 47-1381Judgment bars redemption only in real property described therein.
- § 47-1382.01Equity distribution post-judgment — owner-occupant properties.
- § 47-1382Purchaser’s deed; payment; compliance with terms of judgment as to payments.
- § 47-1383Obtaining possession.
- § 47-1384Construction of chapter.
- § 47-1385Transition provisions; applicability of chapter.
- § 47-139Investment of public funds in financial institutions and companies making loans to or doing business with South Africa — Mayor’s order
- § 47-140Notice of required withdrawal or divestiture
- § 47-1401Definitions.
- § 47-141Time required for withdrawal or divestment
- § 47-1411Imposition of excise tax
- § 47-1412Exept transfers
- § 47-1413Determination of excise tax
- § 47-1414Excise tax table
- § 47-1415Mayor Authorized to develop tax return form
- § 47-1416Payment of tax
- § 47-1417Tax return
- § 47-1418Return; assessment and collection; time of payment; penalties and interest; appeal
- § 47-1419Willful breach of warranty
- § 47-142Exception to prohibition
- § 47-1420Report by Mayor
- § 47-1421Authorization to promulgate regulations
- § 47-143United States Treasury offset program authorized; setoff of federal debts.
- § 47-1431In general.
- § 47-1432Presumptions and burden of proof.
- § 47-1433Violations.
- § 47-1441Definitions.
- § 47-1442General requirements.
- § 47-1443Persons prohibited from acquiring license; contents of applications.
- § 47-1444Issuance and display of license.
- § 47-1445License expiration, fees and renewals; change in location of principal place of business.
- § 47-1446Maintenance of place of business; nonresidents.
- § 47-1447Grounds for suspension or revocation of license.
- § 47-1448Rescission of contracts or agreements; suspension or revocation procedures.
- § 47-1449Mayor to report certain violations to Commission.
- § 47-1450Annual report by Commission.
- § 47-1451Regulations and violations thereof.
- § 47-1461Annual report of costs and revenues.
- § 47-1462Regulations.
- § 47-1471In general.
- § 47-1501Assessment — Board of Assistant Assessors.
- § 47-1502Assessment — Full and true value to be listed.
- § 47-1503Assessment — Forms for listing of property subject to tax.
- § 47-1504Warehouse property.
- § 47-1505“Resident” defined.
- § 47-1506Returns and values to be made at certain dates.
- § 47-1507Applicable rates.
- § 47-1508Exemptions.
- § 47-1509Penalties.
- § 47-1510Dealers in general merchandise and common carriers by vessels, ships, or boats.
- § 47-1511Staff of Personal Tax Appraisers; appointment and duties of personnel.
- § 47-1512Rolling stock.
- § 47-1521Definitions.
- § 47-1522Levy of annual tax on personal property.
- § 47-1523Reporting requirement; valuation of property.
- § 47-1524Form of tax return; filing; extensions.
- § 47-1525Filing returns; notice to party; records; examination.
- § 47-1526Assessment; collection; deadline; fraudulent returns; extensions.
- § 47-1527Failure to file or fraudulent return; collection and enforcement.
- § 47-1528Deficiency; request for hearing.
- § 47-1529Acceleration of due date; distraint of taxpayer’s property.
- § 47-1530Personal debt liability; priority; collection; “person” defined.
- § 47-1531Failure to file; fraudulent return; penalties and interest.
- § 47-1532Overpayment; credit or refund; time for filing; interest.
- § 47-1533Appeal from assessment or denial of claim for refund.
- § 47-1534Violations; penalties; prosecutions.
- § 47-1535Rules; powers of Mayor.
- § 47-1536Enforcement.
- § 47-1601Distraint of goods and chattels authorized; levy and sale of land; advertisement of personal property sale; public auction; report and audit; disposition of surplus.
- § 47-1602Storage of distrained property; manner of sale.
- § 47-1603Violations of certain provisions.
- § 47-1604Available remedies for collection of taxes and assessments.
- § 47-1605Sale of real estate under court decree.
- § 47-161Definitions.
- § 47-162Penalty imposed on a tax return preparer for failure to sign a return.
- § 47-163Understatement of taxpayer’s liability by tax return preparer.
- § 47-164Penalty for aiding and abetting understatement of a taxpayer’s tax liability.
- § 47-165Frivolous tax return.
- § 47-166Statute of limitations on assessment of penalties and claims for refund.
- § 47-167Determination of penalty; notice to tax return preparer; protest of determination.
- § 47-168Claim for refund.
- § 47-169Right to judicial appeal.
- § 47-170Right to judicial appeal.
- § 47-1701Examinations of books and persons; failure to obey summons or produce books; prosecutions.
- § 47-1702Distraint of personal property — Authority to levy and sell; report and audit; disposition of surplus.
- § 47-1703Distraint of personal property — Persons required to surrender property or rights.
- § 47-1704Distraint of personal property — Liability for failure or refusal to surrender.
- § 47-1705Distraint of personal property — Persons required to exhibit books.
- § 47-1706Creation and enforcement of lien.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.