Code of the District of Columbia
Official codified DC law sourced from the DC Council Open Law Library (public domain). 21,163 sections indexed.
- § 47-319.01Establishment of the Initiative Implementation Monitoring Committee; duties.
- § 47-319.02Composition.
- § 47-319.03Compensation.
- § 47-319.04Reports.
- § 47-3201Definitions.
- § 47-3202Imposition and rate of tax.
- § 47-3203Exemptions.
- § 47-3204Returns and payment of tax.
- § 47-3205Incorporation of certain existing D.C. Code sections.
- § 47-3206Washington Convention Center Authority Fund.
- § 47-3207Rules.
- § 47-321Reserved
- § 47-3211Required; contents generally.
- § 47-3212Contents of annual revenue data estimates and projections.
- § 47-3213Analysis of revenue and cost data and recommendations.
- § 47-3214Adoption of tax and rate structures.
- § 47-3215Limit on expenditures for civic center.
- § 47-3216Jobs.
- § 47-322Reserved
- § 47-3221Effective date of subchapter I.
- § 47-323Reserved
- § 47-324Reserved
- § 47-325Reserved
- § 47-326Reserved
- § 47-327Reserved
- § 47-328Reserved
- § 47-329Reserved
- § 47-330Reserved
- § 47-3301Tax appeals, definitions.
- § 47-3302Retirement of Judge of District of Columbia Tax Court.
- § 47-3303Appeal from assessment; hearing and decision.
- § 47-3304Review by Court; finality of decision; modification or reversal.
- § 47-3305Appeals of real estate assessments.
- § 47-3306Refund of erroneous collections.
- § 47-3307Certain suits forbidden.
- § 47-3308Manner of serving notices.
- § 47-3309Reference by Mayor to the Superior Court.
- § 47-331Reserved
- § 47-3310Overpayments; refund; appeal.
- § 47-332Reserved
- § 47-333Reserved
- § 47-334Definitions.
- § 47-335.01Borrowing of funds for capital projects.
- § 47-335.02Borrowing limitation.
- § 47-335Permissible security.
- § 47-336Definitions.
- § 47-337Capital Review and Debt Affordability Committee.
- § 47-338Duties of the Committee.
- § 47-339.01Capital projects.
- § 47-339Preliminary capital budget and multiyear capital improvements plan.
- § 47-340.01Revenue bonds and other obligations.
- § 47-340.02Bond authorization.
- § 47-340.03Council review for each individual project.
- § 47-340.04Details of each series of bonds.
- § 47-340.05Sale of the bonds.
- § 47-340.06Payment and security.
- § 47-340.07Financing and closing documents.
- § 47-340.08Authorized delegation of authority.
- § 47-340.09Limited liability.
- § 47-340.10District officials.
- § 47-340.11Maintenance of documents.
- § 47-340.12Information reporting.
- § 47-340.13Disclaimer.
- § 47-340.14Expiration.
- § 47-340.15Severability.
- § 47-340.16Conflict of laws.
- § 47-340.20Program fee.
- § 47-340.21Deposit of fees and other monies.
- § 47-340.22Allocation of funds.
- § 47-340.23Use of funds allocated.
- § 47-340.26Definitions.
- § 47-340.27Creation of the Income Tax Secured Bond Fund.
- § 47-340.28Bond authorization.
- § 47-340.29Bond details.
- § 47-340.30Issuance of the bonds.
- § 47-340.31Payment and security.
- § 47-340.32Financing and closing documents.
- § 47-340.33Limited liability.
- § 47-340.34District officials.
- § 47-340.35Maintenance of documents.
- § 47-340.36Information reporting.
- § 47-340Notation of debt service requirement on real property tax bills.
- § 47-3401.01Intermediate-term advances for liquidation of deficit.
- § 47-3401.02Short-term advances for seasonal cash-flow management.
- § 47-3401.03Security for advances.
- § 47-3401.04Reimbursement to the Treasury.
- § 47-3401.05Definitions.
- § 47-3401Transitional provision for short-term advances.
- § 47-3402Annual payment by the United States — Appropriations — Generally.
- § 47-3403Annual payment by the United States — Appropriations — Employee pay increases.
- § 47-3404Annual payment by the United States — Appropriations — Deficiency.
- § 47-3405Annual payment by the United States — Duties of Mayor and Council; submittal of request to President.
- § 47-3406.01Federal payment formula.
- § 47-3406.02Federal contribution to operations of government of Nation’s Capital.
- § 47-3406Annual payment by the United States — Appropriation authorization.
- § 47-3407Regulations.
- § 47-3408Severability.
- § 47-3409Divulging information obtained from Internal Revenue Service prohibited; penalties.
- § 47-341Definitions.
- § 47-3410Effect of District of Columbia Tax Enforcement Act of 1982.
- § 47-342Mayor to invest or deposit certain funds.
- § 47-343Selection of depositories and investments.
- § 47-344Ranking of depositories; qualifying loans; information required to bid.
- § 47-345.01Cashing government checks of District residents required.
- § 47-345Limitation on amount.
- § 47-346Required collateral and financial information.
- § 47-347Public disclosure of certain information; required reports by depositories and Mayor.
- § 47-348Termination of depositories or refusal of contracts; immediate withdrawal.
- § 47-349Powers of Mayor and District of Columbia Auditor; accountability of Auditor.
- § 47-350Authorized staff for District of Columbia Auditor and Committee on Employment and Economic Development.
- § 47-3501Findings.
- § 47-3502Lower income homeownership households — Qualifications.
- § 47-3503Exemptions for qualifying lower income homeownership households and cooperative housing associations.
- § 47-3504Exemptions for qualifying lower income homeownership households and cooperative housing associations — Administration and enforcement.
- § 47-3505Nonprofit housing organizations — Qualifications; exemptions.
- § 47-3506.01Resident management corporations — Qualifications; exemptions.
- § 47-3506Administration and enforcement — Qualifying nonprofit housing organizations and cooperative housing associations.
- § 47-3507Certification of program providing low income rental housing.
- § 47-3508Regulations.
- § 47-351.01Definitions.
- § 47-351.02Powers of the Mayor.
- § 47-351.03General deposit and investment requirements.
- § 47-351.04Eligibility requirements; bidding; awards process.
- § 47-351.05Competition for banking business.
- § 47-351.06Financial score.
- § 47-351.07Community development score.
- § 47-351.08Collateral and reporting requirements.
- § 47-351.09Linked deposits for community development lending.
- § 47-351.10Preservation of banking services.
- § 47-351.11District funds reserved for certain insured institutions.
- § 47-351.12Public disclosure.
- § 47-351.13Protection of District funds at risk.
- § 47-351.14Check cashing; identification.
- § 47-351.15Penalties.
- § 47-351.16Rulemaking.
- § 47-355.01Definitions.
- § 47-355.02Limitations on expenditures and obligating amounts.
- § 47-355.03Reporting requirements of managers.
- § 47-355.04Reporting requirements of agency heads and chief financial officers.
- § 47-355.05Reporting requirements of the Chief Financial Officer and Agency Fiscal Officers.
- § 47-355.06Penalties.
- § 47-355.07Board of Review for Anti-Deficiency Violations.
- § 47-355.08Notice requirement.
- § 47-3601Authorized; treatment of benefits; employee eligibility; exclusion from certain review and collective bargaining provisions.
- § 47-3602Regulations.
- § 47-3603Contracts for services.
- § 47-3604Annual report.
- § 47-361Definitions.
- § 47-362Policies enumerated.
- § 47-363Council approval of reprogrammings.
- § 47-364Council approval of non-offsetting budget modifications; exclusions.
- § 47-365Reprogrammings of appropriated funds.
- § 47-366Non-Departmental Fund Transfer Notification.
- § 47-368.01Transfer of dedicated funds to the General Fund.
- § 47-368.02Increase in funds and fees and charges.
- § 47-368.03Reduction in rates for certain excise taxes.
- § 47-368.04Commodities Cost Reserve Fund.
- § 47-368.05Deposit of revenues dedicated to debt service.
- § 47-368.06Limitation on grant-making authority.
- § 47-369.01General Fund surplus.
- § 47-369.02Increases to appropriations.
- § 47-369.03Short-term borrowing from certain funds.
- § 47-3701Definitions.
- § 47-3702Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.
- § 47-3703Tax on transfer of taxable estate of nonresidents; property of nonresident defined.
- § 47-3704Authority for Mayor to compromise tax.
- § 47-3705Filing returns; payment of tax due.
- § 47-3706Jeopardy assessments.
- § 47-3707Authority for Mayor to file.
- § 47-3708Amended returns.
- § 47-3709Testimony; production of books and records.
- § 47-371Findings.
- § 47-3710Certification of payment by Mayor.
- § 47-3711Lien for taxes.
- § 47-3712Liability of personal representative.
- § 47-3713Duty of personal representative.
- § 47-3714Apportionment required.
- § 47-3715Monthly report of Register of Wills.
- § 47-3716Final account.
- § 47-3717Authority of Mayor to determine tax; deficiencies in tax.
- § 47-3718Penalties.
- § 47-3719Secrecy of returns.
- § 47-372Definitions.
- § 47-3720Rules.
- § 47-3721Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
- § 47-3722Effect of repealers.
- § 47-3723Applicability.
- § 47-373Organization of fund structure.
- § 47-374Accepted accounting principles to be followed.
- § 47-375Duties of Mayor.
- § 47-376Construction of subchapter.
- § 47-377Financial obligations of District.
- § 47-3801Definitions.
- § 47-3802Tax exemption.
- § 47-3803Tax and license fee incentives.
- § 47-3804Rules.
- § 47-3805Supermarket real property tax rebate.
- § 47-381Findings.
- § 47-382Definitions.
- § 47-383Grant application procedure.
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.