Code of the District of Columbia
Official codified DC law sourced from the DC Council Open Law Library (public domain). 21,163 sections indexed.
- § 47-384Notice of application for grant funds.
- § 47-385Procedure for Council consent to certain grant applications and state plans.
- § 47-387.01Certification by the CFO of minimum 5% accumulated general fund balance.
- § 47-387.51Maintenance of Effort and Matching funds inclusion in budget.
- § 47-387.52Effect of reprogrammings on Maintenance of Effort and Matching funds.
- § 47-3901Definitions.
- § 47-3902Imposition of tax.
- § 47-3903Deductions.
- § 47-3904Exemptions.
- § 47-3905Returns and payment of tax.
- § 47-3906Alternate method of reporting.
- § 47-3907Credit.
- § 47-3908Authority of Mayor to determine tax; deficiencies in tax.
- § 47-3909Compromises.
- § 47-391.01District of Columbia Financial Responsibility and Management Assistance Authority.
- § 47-391.02Executive Director and staff of Authority.
- § 47-391.03Powers of Authority.
- § 47-391.04Exemption from liability for claims for authority employees.
- § 47-391.05Treatment of actions arising from act.
- § 47-391.06Funding for operation of Authority.
- § 47-391.07Suspension of activities.
- § 47-391.08Application of laws of District of Columbia to Authority.
- § 47-391.09Chief Management Officer.
- § 47-3910Closing agreements.
- § 47-3911Testimony; production of books and records.
- § 47-3912Interest and penalties.
- § 47-3913Jeopardy assessments.
- § 47-3914Assessment; collection; deadline; fraudulent returns; extensions.
- § 47-3915Overpayment; credit or refund; time for filing; interest.
- § 47-3916Lien for taxes.
- § 47-3917Secrecy of returns.
- § 47-3918Personal debt liability; priority; collection; “person” defined.
- § 47-3919Rulemaking authority.
- § 47-392.01Development of financial plan and budget for District of Columbia.
- § 47-392.02Process for submission and approval of financial plan and annual District budget.
- § 47-392.03Review of activities of district government to ensure compliance with approved financial plan and budget.
- § 47-392.04Restrictions on borrowing by District during control year.
- § 47-392.05Deposit of annual federal contribution with Authority.
- § 47-392.06Effect of finding of non-compliance with financial plan and budget.
- § 47-392.07Recommendations on financial stability and management responsibility.
- § 47-392.08Special rules for Fiscal Year 1996.
- § 47-392.09Control periods described.
- § 47-392.10[Reserved].
- § 47-392.11Authority to issue bonds.
- § 47-392.12Pledge of security interest in revenues of District government.
- § 47-392.13Establishment of debt service reserve fund.
- § 47-392.14Other requirements for issuance of bonds.
- § 47-392.15No full faith and credit of the United States.
- § 47-392.16Reserved
- § 47-392.17Reserved
- § 47-392.18Reserved
- § 47-392.19Reserved
- § 47-392.20Reserved
- § 47-392.21Duties of Authority during year other than control year.
- § 47-392.22General assistance in achieving financial stability and management efficiency.
- § 47-392.23Obtaining reports.
- § 47-392.24Reports and comments.
- § 47-392.25Disposition of certain school property.
- § 47-392.26Prohibiting funding for terminated employees or contractors.
- § 47-3920Effect of repealers and amendments.
- § 47-3921Applicability.
- § 47-3922Special rules for mobile telecommunications services.
- § 47-393Definitions.
- § 47-3931Definitions.
- § 47-3932Imposition of tax.
- § 47-3933Scope.
- § 47-3934Deposit into General Fund of the District of Columbia.
- § 47-395.01Management reform plans for District government.
- § 47-395.02Procedures for development of plans.
- § 47-395.03Implementation of plans.
- § 47-395.04Reform of powers and duties of department heads.
- § 47-395.05Powers of Financial Responsibility and Management Authority unaffected.
- § 47-395Review and revision of regulations; permit and application processes.
- § 47-396.01Expenditure of revenues for Convention Center activities.
- § 47-398.01Permitting designated authority to borrow funds for preconstruction activities relating to Gallery Place sports arena.
- § 47-398.02Permitting certain District revenues to be pledged as security for borrowing.
- § 47-398.03No appropriation necessary for arena preconstruction activities.
- § 47-398.04Arena preconstruction activities described.
- § 47-398.05Limitation on amount of borrowing financed by arena tax.
- § 47-398.06Rule of construction regarding revenue bond requirements under Home Rule Act.
- § 47-4001Definitions.
- § 47-4002Establishment of the Public Fund for Drug Prevention and Children at Risk; duties.
- § 47-4003Fund qualifications; terms of office; compensation.
- § 47-4004Rules of procedure; contributions.
- § 47-4005Rules.
- § 47-401Required bond for Collector of Taxes.
- § 47-402Deputy Collector of Taxes.
- § 47-403Cashier in Collector’s office.
- § 47-404Account books of Collector.
- § 47-405Certificate of taxes and assessments due; furnishment; fee.
- § 47-406Powers of Mayor — Adjustment of certain rates.
- § 47-407Powers of Mayor — Waiver of interest and penalties.
- § 47-408Powers of Mayor — Omission from records of uncollectible taxes and assessments.
- § 47-409Disbursement of taxes and appropriations; settlement of accounts.
- § 47-410Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts.
- § 47-4101Attempt to evade or defeat tax.
- § 47-4102Failure to collect or pay over tax.
- § 47-4103Failure to pay tax, make return, keep records, or supply information.
- § 47-4104Fraudulent statements or failure to make statements to employee.
- § 47-4105Fraudulent withholding information or failure to supply information to employer.
- § 47-4106Fraud and false statements.
- § 47-4107Attempt to interfere with administration of District of Columbia revenue laws.
- § 47-4108.01Special agents for the Office of Tax and Revenue.
- § 47-4108Periods of limitation on criminal prosecutions.
- § 47-4109Construction.
- § 47-411Trust fund deposits and disbursements.
- § 47-4110Mayor’s regulatory authority.
- § 47-4111Rewards for informants.
- § 47-412.01Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
- § 47-412Applicability of personal property tax provisions.
- § 47-413Jeopardy assessment and collection.
- § 47-414Abatement of taxes.
- § 47-415Regulations.
- § 47-4201Interest on underpayments.
- § 47-4202Interest on overpayments.
- § 47-4203Underpayment of estimated tax by individuals.
- § 47-4204Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.
- § 47-421Interest.
- § 47-4211Imposition of accuracy-related penalty.
- § 47-4212Imposition of fraud penalty.
- § 47-4213Failure to file return or to pay tax.
- § 47-4214Underpayment of estimated tax by individuals.
- § 47-4215Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.
- § 47-4216Frivolous returns.
- § 47-4217Tax return preparers; aiding and abetting by others.
- § 47-4218Penalties for Qualified High Technology Company.
- § 47-422Authority to make payments.
- § 47-4221Waiver of penalty — reasonable cause.
- § 47-4222Abatements — tax, interest, and penalty.
- § 47-423Authority to contract for payments.
- § 47-424Persons ineligible to file claims.
- § 47-425Rules and regulations. [Repealed.]
- § 47-4301Periods of limitation.
- § 47-4302Limitation on collection.
- § 47-4303Suspension of running of period of limitation.
- § 47-4304.01Defined tax credit related to IRS income adjustments.
- § 47-4304Limitations on credit or refund.
- § 47-431Right of states to sue in District; certificate of authorized official conclusive proof of authority.
- § 47-4310Summons authority.
- § 47-4311Requirement to maintain books and records.
- § 47-4312Protest of assessment.
- § 47-4313Examinations of books and records.
- § 47-4314Time and place of examination.
- § 47-432Right of District to sue in states; authority of Mayor to secure services.
- § 47-433Definitions.
- § 47-4401Payment of tax.
- § 47-4402Credit card or electronic payment of taxes.
- § 47-4403Closing agreements.
- § 47-4404Compromise of tax.
- § 47-4405Collections through third party contractors.
- § 47-4406Secrecy of returns.
- § 47-4407Amnesty for tax periods ending prior to December 31, 2009.
- § 47-441Adopted; form.
- § 47-442Appointment to Multistate Tax Commission; alternate.
- § 47-4421Lien for taxes.
- § 47-4422Period of lien.
- § 47-4423Lien priority.
- § 47-443Existing District tax laws and regulations not affected.
- § 47-4431Refund offset.
- § 47-4432Joint and combined returns; real property refund due to more than one owner.
- § 47-4433Notice and protest.
- § 47-4434Return of refund in certain cases.
- § 47-4435Deposit of offset amount; application when more than one debt.
- § 47-4436Applicability in certain cases.
- § 47-4437Right of appeal to Superior Court.
- § 47-4438Priority.
- § 47-4439Other methods not precluded.
- § 47-444Audits.
- § 47-4440Reciprocal refund offset.
- § 47-445Rules and regulations.
- § 47-4451Jeopardy and termination.
- § 47-4452Bond to stay collection.
- § 47-446Implementation subject to appropriations.
- § 47-4461Notice of bulk sale.
- § 47-4462Failure to give notice; existence of claim for tax.
- § 47-4463Personal liability.
- § 47-4471Distraint.
- § 47-4472Notice and sale.
- § 47-4473Storage and sale of perishable property.
- § 47-4474Redemption of property.
- § 47-4475Certificate of sale; deed of real property.
- § 47-4476Legal effect of certificate of sale of personal property and deed of real property.
- § 47-4477Application of proceeds.
- § 47-4478Release of levy and return of property.
- § 47-4479Judgment for wrongful distraint.
- § 47-4480Liability for failure or refusal to surrender.
- § 47-4481Financial institutions, requests for information.
- § 47-4491Personal liability for failure to collect or pay tax.
- § 47-4501Definitions.
- § 47-4502Program established.
- § 47-4503College savings accounts.
- § 47-4504District of Columbia College Savings Program Advisory Board.
- § 47-4505Administration and initial implementation of the Program.
- § 47-4506Implementation of the Program.
- § 47-4507Program limitations.
- § 47-4508Residency requirement.
- § 47-4509Local tax exemption.
- § 47-451Amnesty.
- § 47-4510Seizure of accounts prohibited.
- § 47-4511Payroll deductions.
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.