Code of the District of Columbia
Official codified DC law sourced from the DC Council Open Law Library (public domain). 21,163 sections indexed.
- § 47-1924Arrears
- § 47-1925Enforcement
- § 47-1926Failure to file return; false return; penalty
- § 47-1927Wilful failure to pay taxes, make return; additional penalty
- § 47-1928Release of lien
- § 47-1929Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate
- § 47-1930Internal Revenue Service to supply information to Mayor
- § 47-1931Assessor to determine tax if return not filed when due
- § 47-1932Assessor may compound and settle tax
- § 47-1933Definitions
- § 47-1934Situs of intangibles; trust estates; aliens
- § 47-1935Compromise and settlement of taxes
- § 47-1936Secrecy of returns
- § 47-2001Definitions.
- § 47-2002.01Street vendors; minimum sales tax.
- § 47-2002.02Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
- § 47-2002.03Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
- § 47-2002.04Special event promoter obligations and penalties.
- § 47-2002.05Ballpark sales taxes.
- § 47-2002.06Verizon Center sales taxes.
- § 47-2002.07Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles of trailers dedicated to WMATA operating subsidy.
- § 47-2002Imposition of tax.
- § 47-2003Reimbursement of vendor for tax.
- § 47-2004Vendor to collect tax; credit for expenses; application.
- § 47-2005Exemptions.
- § 47-2006Application of exemption.
- § 47-2007Action for collection of taxes.
- § 47-2008Rules and regulations.
- § 47-2009Tax to be separately stated.
- § 47-201Salaries of Courthouse protection force and Superintendent of Washington Asylum and Jail; payment; submission of estimates.
- § 47-2010Presumption of taxability.
- § 47-2011Tax a personal debt; period of limitation; liens.
- § 47-2012Tax a preferred claim; priority over property taxes.
- § 47-2013Collection of tax; liens; jeopardy assessments; distraint.
- § 47-2014Assumption or refund of tax by vendor unlawful; penalties.
- § 47-2015Monthly returns.
- § 47-2016Payment of tax.
- § 47-2017Annual returns.
- § 47-2018Secrecy of returns; reciprocity.
- § 47-2019Determination of deficiencies.
- § 47-202Expenditures for school buildings and grounds — Submission of estimates.
- § 47-2020Refunds.
- § 47-2021Appeals.
- § 47-2022Sales in bulk.
- § 47-2023Rules and regulations.
- § 47-2024Additional powers.
- § 47-2025Examination of records and witnesses.
- § 47-2026Certificate of registration.
- § 47-2027Certificate of Mayor; presumptions.
- § 47-2028Additional penalties for failure to comply with chapter.
- § 47-2029Assessment of and limitations on deficiencies.
- § 47-203Expenditures for buildings and grounds — Preparation of estimates.
- § 47-2030Prosecutions.
- § 47-2031Notices.
- § 47-2032Extensions of time.
- § 47-2033Dedication of sales tax revenue for the Public School Capital Improvement Fund.
- § 47-204Reimbursement of United States for expenses of United States District Court for the District of Columbia.
- § 47-205Reimbursement of United States for space costs of United States Attorney and United States Marshal.
- § 47-206Reimbursement of United States for expenses of United States Court of Appeals for the District of Columbia Circuit.
- § 47-207Items included in annual estimates — Assignment of certain market employees.
- § 47-208Items included in annual estimates — Employees and supplies for maintenance of sewers.
- § 47-209Items included in annual estimates — Employees, supplies and expenses for highway bridge and approaches.
- § 47-210Items included in annual estimates — Certain expenses incurred in claims against District.
- § 47-2101Definitions.
- § 47-2102License required; application; fee; bond; records; penalty.
- § 47-2103Purchase of new stocks for use on “closing-out sales” prohibited; presumption.
- § 47-2104Addition of new stocks during “closing-out sales” prohibited.
- § 47-2105Continuation of sale beyond termination date prohibited; extension of termination date; continuation of business at new location prohibited.
- § 47-2106Penalty for conducting false “closing-out sales” and for violation of this chapter; prosecutions.
- § 47-2107Chapter not applicable to public officials.
- § 47-2108Jurisdiction of Superior Court to enjoin violations of this chapter.
- § 47-2109Regulations.
- § 47-211Items included in annual estimates — Provision for real estate assessment.
- § 47-2110Preservation of authority; delegation of functions.
- § 47-212Items included in annual estimates — Expenses of Water Department.
- § 47-213Preparation and submission of expense estimates for government of District.
- § 47-214Schedule of funds available from federal and private grants.
- § 47-215Publication of District expense estimates.
- § 47-2201Definitions.
- § 47-2202.01Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
- § 47-2202.02Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
- § 47-2202Imposition of tax.
- § 47-2203Collection of tax by vendor.
- § 47-2204Nonresident vendors.
- § 47-2205Payment of tax by purchaser.
- § 47-2206Exemptions.
- § 47-2207Collection of tax.
- § 47-2208Surety bonds.
- § 47-2209Assumption or refund of tax by vendor unlawful.
- § 47-2210Returns and payment of tax.
- § 47-2211Monthly returns; content and form; payment of tax.
- § 47-2212Certificate of registration.
- § 47-2213Incorporation and application of certain provisions of Chapter 20.
- § 47-2214Application of chapter.
- § 47-2301.01Subchapter subject to the International Fuel Tax Agreement.
- § 47-2301Rate; deposit into General Fund.
- § 47-2302Definitions.
- § 47-2303Importer’s license; application contents; fee; bond; issuance; revocation.
- § 47-2304Monthly report of amount of fuel sold.
- § 47-2305Importers to render invoices except in cases of retail sales.
- § 47-2306Payment of tax.
- § 47-2307Records subject to inspection of Assessor and Collector.
- § 47-2308Penalty for accepting fuel from importer without an itemized sale statement.
- § 47-2309Fuel exported from District of Columbia exempted from taxation.
- § 47-2310Penalties.
- § 47-2311Tax on fuel sold by United States agency in the District of Columbia.
- § 47-2312Prosecutions.
- § 47-2313Public hackers not affected.
- § 47-2314Personal property tax laws not affected.
- § 47-2315Mayor to issue rules.
- § 47-2316Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.
- § 47-2317Collection; liens.
- § 47-2318Refund for erroneous or illegal collection.
- § 47-2319Judicial review.
- § 47-2320Contraband; declaration; forfeiture; seizure; search; confiscation; sale.
- § 47-2321Rules and regulations by Mayor.
- § 47-2322Severability; savings clauses.
- § 47-2323Assessments for street paving — Generally.
- § 47-2324Assessments for street paving — Deposit into General Fund.
- § 47-2325Continuation of uncompleted projects at end of fiscal year.
- § 47-2351Reciprocal agreements.
- § 47-2352Registration.
- § 47-2353Auditing.
- § 47-2354Fees.
- § 47-2401Definitions.
- § 47-2402.01Tax on other tobacco products.
- § 47-2402Imposition; payment of cigarette tax.
- § 47-2403Exemptions.
- § 47-2404Licenses.
- § 47-2405Transportation of cigarettes and other tobacco products.
- § 47-2406Offenses relating to stamps.
- § 47-2407Redemption of stamps.
- § 47-2408Records; reports; returns.
- § 47-2409Seizure and forfeiture of property.
- § 47-2410Deficiency in tax.
- § 47-2411.01Penalty; interest.
- § 47-2411Redemption of cigarette or alcoholic beverage tax stamps.
- § 47-2412Refunds.
- § 47-2413Appeals.
- § 47-2414Penalties.
- § 47-2415Regulations.
- § 47-2416Severability.
- § 47-2417Effective date.
- § 47-2418Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.
- § 47-2419Prohibitions on gray market cigarettes.
- § 47-2420Documentation.
- § 47-2421Criminal penalties.
- § 47-2422Civil penalties and administrative sanctions.
- § 47-2423Seizure and forfeiture of gray market cigarettes.
- § 47-2424Unfair cigarette sales.
- § 47-2425General provisions.
- § 47-2426Application of §§ 47-2419 through 47-2425.
- § 47-2501.01Television, video, or radio service to subscribers or paying customers.
- § 47-2501Gas, electric lighting, telephone, telecommunications, and heating oil companies.
- § 47-2502Bonding, title, guaranty and fidelity companies.
- § 47-2503Private banks.
- § 47-2504Washington Stock Exchange.
- § 47-2505Note brokers.
- § 47-2506Payment of tax by private banks and note brokers.
- § 47-2507Transitional rules for taxing financial institutions.
- § 47-2508Applicability of acts of Congress to national banks in the District of Columbia.
- § 47-2509Declaration and payment of estimated tax.
- § 47-2510Personal property tax provisions applicable to financial institutions.
- § 47-2511Severability.
- § 47-2512Savings clause.
- § 47-2513Rules and regulations.
- § 47-2514Real property tax provisions applicable to financial institutions.
- § 47-2515Effective date.
- § 47-2601Definitions.
- § 47-2602Domicile of insurer organized in foreign country.
- § 47-2603Licenses; fee; term.
- § 47-2604Penalty for engaging in business without license or certificate of authority.
- § 47-2605Prosecutions.
- § 47-2606Annual statements; filing fee.
- § 47-2607Revocation of license for failure to file statement.
- § 47-2608.01Health service corporations.
- § 47-2608Rates on insurance companies; exceptions; marine insurance excluded; payment schedule; revocation of certificate of authority for failure to pay tax.
- § 47-2609Liability for failure to pay tax.
- § 47-2610Reciprocity.
- § 47-2611Exemption of nonprofit relief associations.
- § 47-2701Permit required.
- § 47-2702Application; fee; required information.
- § 47-2703Personal effects, furniture, personal livestock may be sold without permit.
- § 47-2704Suspension of license for violations.
- § 47-2705Hours restricted for auctions of jewelry or valuables.
- § 47-2706Misrepresenting merchandise.
- § 47-2707Prosecutions.
- § 47-2708Construction.
- § 47-2711Riparian permits.
- § 47-2712Electrical fees.
- § 47-2713District of Columbia General Hospital rates.
- § 47-2714District of Columbia Village rates.
- § 47-2715Glenn Dale Hospital rates.
- § 47-2716Denial of medical or mental health services for inability to pay prohibited.
- § 47-2717Mayor to adjust medical and mental health service rates.
- § 47-2718Public space permits.
- § 47-2731Findings.
- § 47-2732Definitions.
- § 47-2733Clean Air Act compliance fee.
- § 47-2734Registration of employment parking spaces.
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.