Code of the District of Columbia
Official codified DC law sourced from the DC Council Open Law Library (public domain). 21,163 sections indexed.
- § 47-1707Recoveries for wrongful distraints.
- § 47-1708Time for assessments and collections.
- § 47-1709Remedies for collection.
- § 47-171Definitions.
- § 47-1710Failure or refusal to file required return or schedule.
- § 47-1711Definitions.
- § 47-1712Secrecy of returns.
- § 47-172Crediting a tax refund.
- § 47-173Multiple party returns.
- § 47-174Priority over intercepts.
- § 47-175Notice; protest.
- § 47-176Remedy not exclusive.
- § 47-1801.01Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.
- § 47-1801.01aEffect of repeal or amendment.
- § 47-1801.02Applicability of provisions — Taxable years.
- § 47-1801.03Applicability of provisions — Returns and payments.
- § 47-1801.04General definitions.
- § 47-1801.05Effect of repeal or amendment.
- § 47-1802.01Exempt organizations — In general.
- § 47-1802.02Exempt organizations — Regulations.
- § 47-1802.03Exempt organizations — Applicability of provisions.
- § 47-1802.04Exempt organizations — Political organizations.
- § 47-1803.01“Net income” defined.
- § 47-1803.02Gross income — Items included and excluded; “adjusted gross income” defined.
- § 47-1803.03Gross income — Deductions.
- § 47-1804.01Accounting periods — Computation of income.
- § 47-1804.02Accounting periods — Period in which items of gross income included.
- § 47-1804.03Accounting periods — Period for which deductions and credits taken.
- § 47-1804.04Income from installment sales.
- § 47-1804.05Inventories.
- § 47-1804.06Authority to reject returns.
- § 47-1804.07Amount.
- § 47-1805.01Returns — Forms.
- § 47-1805.02Returns — Persons required to file.
- § 47-1805.02aCombined reporting required.
- § 47-1805.03Returns — Filing.
- § 47-1805.04Returns — Divulgence of information.
- § 47-1805.05Returns — Certification by Qualified High Technology Company.
- § 47-1806.01Tax on residents and nonresidents — “Taxable income” defined.
- § 47-1806.02Tax on residents and nonresidents — Personal exemptions.
- § 47-1806.03Tax on residents and nonresidents — Imposition and rates.
- § 47-1806.04Tax on residents and nonresidents — Credits — In general.
- § 47-1806.05Tax on residents and nonresidents — Credits — Campaign contributions.
- § 47-1806.06Tax on residents and nonresidents — Credits — Property taxes.
- § 47-1806.07Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower.
- § 47-1806.08Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions.
- § 47-1806.08aTax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit.
- § 47-1806.08bTax on residents and nonresidents — Refund of credit.
- § 47-1806.08cTax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit.
- § 47-1806.08dTax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty.
- § 47-1806.08eTax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations.
- § 47-1806.08fTax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs.
- § 47-1806.08gTax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification.
- § 47-1806.09Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions.
- § 47-1806.09aTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit.
- § 47-1806.09bTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit.
- § 47-1806.09cTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors.
- § 47-1806.09dTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud.
- § 47-1806.09eTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.
- § 47-1806.09fTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification.
- § 47-1806.10Income averaging — Employment discrimination.
- § 47-1806.11Tax on residents and nonresidents — Credits — Energy conservation credit.
- § 47-1806.12Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit.
- § 47-1806.13Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit.
- § 47-1806.14Tax on residents and nonresidents — Credits — Tax credit for farm to food donations.
- § 47-1807.01Tax on corporations — Definitions.
- § 47-1807.02Tax on corporations — Levy and rates.
- § 47-1807.02aTax on corporations — Transfer of surtax to Convention Center Authority.
- § 47-1807.03Tax on corporations — Financial institutions included.
- § 47-1807.04Tax credit to qualified businesses for wages to qualified employees; exceptions.
- § 47-1807.05Reduction of tax credit for insurance premiums; exceptions.
- § 47-1807.06Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions.
- § 47-1807.07Employer-assisted home purchase tax credit.
- § 47-1807.08Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor.
- § 47-1807.09Job growth tax credit.
- § 47-1807.10Tax on corporations — Credits — Alternative fuel infrastructure credit.
- § 47-1807.11Tax on corporations — Credits — Alternative fuel vehicle conversion credit.
- § 47-1807.12Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations.
- § 47-1807.51Definitions.
- § 47-1807.52Job growth tax credit.
- § 47-1807.53Job growth tax credit eligibility.
- § 47-1807.54Job growth tax credit application, approval, and calculation.
- § 47-1807.55Job growth tax credit administration.
- § 47-1807.56Rules.
- § 47-1808.01Tax on unincorporated businesses — Definition.
- § 47-1808.02Tax on unincorporated businesses — Definitions.
- § 47-1808.03Tax on unincorporated businesses — Levy and rates.
- § 47-1808.03aTax on unincorporated businesses — Transfer of surtax to Convention Center Authority.
- § 47-1808.04Tax on unincorporated businesses — Exemption.
- § 47-1808.05Tax on unincorporated businesses — Persons liable for payment.
- § 47-1808.06Partnerships.
- § 47-1808.06aTaxation of limited liability companies.
- § 47-1808.07Tax credit.
- § 47-1808.08Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor.
- § 47-1808.09Job growth tax credit.
- § 47-1808.10Tax on unincorporated business — Credits — Alternative fuel infrastructure credit.
- § 47-1808.11Tax on unincorporated businesses — Credits — Alternative fuel vehicle conversion credit.
- § 47-1808.12Tax on unincorporated businesses — Credits — Tax credit for farm to food donations.
- § 47-1809.01Tax on estates and trusts — Residency definitions.
- § 47-1809.02Tax on estates and trusts — Effect of residence or situs of fiduciary.
- § 47-1809.03Tax on estates and trusts — Imposition.
- § 47-1809.04Tax on estates and trusts — Computation.
- § 47-1809.05Tax on estates and trusts — Net income.
- § 47-1809.06Tax on estates and trusts — Beneficiary taxable year.
- § 47-1809.07Tax on estates and trusts — Revocable trusts.
- § 47-1809.08Tax on estates and trusts — Income for benefit of grantor.
- § 47-1809.09Tax on estates and trusts — “In discretion of grantor” defined.
- § 47-1809.10Tax on estates and trusts — Employees’ trusts.
- § 47-181Tax reform procedure and priority.
- § 47-1810.01Purpose of chapter.
- § 47-1810.02Allocation and apportionment of District and non-District income.
- § 47-1810.03Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses.
- § 47-1810.04Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer’s share of the business income of a combine group apportionable to the District.
- § 47-1810.05Determination of the business income of the combined group.
- § 47-1810.06Designation of agent.
- § 47-1810.07Water’s-edge reporting; initiation and withdrawal election.
- § 47-1810.08Accounting rules; future deductions.
- § 47-1810.09Tax haven updates.
- § 47-1811.01Disposition of property — Basis for determination of gain or loss.
- § 47-1811.02Disposition of property — Determination of gain or loss.
- § 47-1811.03Bases — Property dividends.
- § 47-1811.04Bases — Determination of depreciation deduction.
- § 47-1812.01General duties of Mayor.
- § 47-1812.02Records and statements.
- § 47-1812.03Examination of books and witnesses; failure to obey summons or permit examination; prosecutions.
- § 47-1812.04Duty of Mayor to make return.
- § 47-1812.05Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof.
- § 47-1812.06Jeopardy assessment.
- § 47-1812.07Payment of tax.
- § 47-1812.08Withholding of tax.
- § 47-1812.09Lien liability.
- § 47-1812.10Period of limitation upon assessment and collection.
- § 47-1812.11Credits and refunds for overpayments.
- § 47-1812.11aTax check-off.
- § 47-1812.11bPublic Fund for Drug Prevention and Children at Risk tax check-off.
- § 47-1812.11cNew Columbia Statehood Fund tax check-off
- § 47-1812.11dAnacostia River Clean Up and Protection Fund tax check-off.
- § 47-1812.12Closing agreements.
- § 47-1812.13Compromises.
- § 47-1812.14Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.
- § 47-1812.15“Person” defined.
- § 47-1812.16Collection by Mayor.
- § 47-1812.17Furnishing copy of federal return.
- § 47-1813.01Additions to tax — Delinquencies.
- § 47-1813.02Additions to tax — Interest on deficiencies.
- § 47-1813.03Additions to tax — Fraud.
- § 47-1813.04Additions to tax — Nonpayments.
- § 47-1813.05Additions to tax — Payment extensions.
- § 47-1813.06Violations.
- § 47-1813.07Application of subchapter.
- § 47-1814.01Requirement for a professional license.
- § 47-1814.01aPersons engaging in a profession.
- § 47-1814.02Persons engaging in a profession — Duration.
- § 47-1814.03Persons engaging in a profession — Posting for inspection.
- § 47-1814.04Persons engaging in a profession — Revocation.
- § 47-1814.05Persons engaging in a profession — Renewal.
- § 47-1814.06Persons engaging in a profession — Failure to obtain.
- § 47-1814.07Certain suits forbidden.
- § 47-1814.08Rulemaking.
- § 47-1814.09Applicability provisions.
- § 47-1815.01Right of aggrieved persons to judicial appeal.
- § 47-1816.01Rules and regulations — Tax provisions.
- § 47-1816.02Rules and regulations — Revenue Act of 1956.
- § 47-1816.03Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code.
- § 47-1817.01Definitions.
- § 47-1817.01aAlternative method to determine a Qualified High Technology Company status.
- § 47-1817.02Tax credit for Qualified High Technology Company employment relocation costs; exceptions.
- § 47-1817.03Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions.
- § 47-1817.04Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees.
- § 47-1817.05Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.
- § 47-1817.06Tax on Qualified High Technology Companies.
- § 47-1817.07Rollover of capital gain from qualified stock to other qualified stock.
- § 47-1817.07aTax on capital gain from the sale or exchange of a Qualified High Technology Company investment.
- § 47-1817.08Severability.
- § 47-1818.01Definitions.
- § 47-1818.02Tax credits to Qualified Social E-Commerce Companies.
- § 47-1818.03City-wide joint business activity strategy agreements.
- § 47-1818.04Certification.
- § 47-1818.05Council approval of city-wide business activity strategy agreements.
- § 47-1818.06Tax credits to Qualified Social E-Commerce Companies; exceptions.
- § 47-1818.07First Source employment; inapplicable.
- § 47-1818.08Delegation of authority.
- § 47-1901Imposition of tax
- § 47-1902Tax based on market value -- Appraisal
- § 47-1903Appraisal deemed true value; tax to be lien; exceptions
- § 47-1904Report by decedent’s personal representative; contents; Payment
- § 47-1905Collection of tax from distributive share
- § 47-1906Property not under control of personal representative
- § 47-1907Life and future estates; payment of tax; lien
- § 47-1911Imposition of tax; additional levy on transfers
- § 47-1912Credits; restriction
- § 47-1913Tax not to exceed difference between maximum credit and levy by states
- § 47-1914Benefits to District
- § 47-1915Tax on transfer of nonresidents’ real and personal property
- § 47-1916Executor to file copy of federal return with Assessor
- § 47-1917Assessment on basis of return
- § 47-1918Tax payable within 17 months
- § 47-1921Liability of bond for assessments; limitation
- § 47-1922Monthly report of names of decedents by Register of Wills
- § 47-1923Administration; testimony; production of books and records
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.