This chapter shall be enforced in accordance with the provisions of chapters 41, 42, 43 and 44 of Title 47, including criminal enforcement, imposition or abatement of penalties and interest, administration of this chapter, and collection of taxes imposed hereunder; provided, that the denial of an exemption applied for under authority of § 42-1102 shall be subject to the same notice and appeal provisions and procedures as set forth under § 47-1009 relating to the denial of a real property tax exemption applied for under authority of § 47-1002.
(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 308a; as added Apr. 4, 2003, D.C. Law 14-282, § 9(c), 50 DCR 896.)
For temporary (90 day) addition of § 42-1108.01, see § 10(b) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) addition of § 42-1108.01, see § 10(c) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) addition of § 42-1108.01, see § 10(c) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (225 day) addition, see § 10(c) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) addition, see § 10(c) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Structure District of Columbia Code
Chapter 11 - Recordation Tax on Deeds
§ 42–1102. Deeds exempt from tax
§ 42–1102.01. Sales or assignments of instruments on secondary market exempt from tax
§ 42–1102.02. Transfer of economic interest defined
§ 42–1107. Burden on taxpayer to prove deed exempt from tax
§ 42–1109. When Mayor may compromise tax. [Repealed]
§ 42–1111. Mayor may compromise penalties and adjust interest. [Repealed]
§ 42–1113. Administration of oaths and affidavits by Mayor. [Repealed]
§ 42–1114. Appeal from deficiency assessment
§ 42–1115. Overpayments and refunds thereof. [Repealed]
§ 42–1116. Stamps and other devices as evidence of collection and payment of taxes. [Repealed]
§ 42–1117. Promulgation of rules and regulations by Mayor
§ 42–1118. Abatement of taxes due where cost does not warrant collection. [Repealed]
§ 42–1119. Elimination of fractional stamps or devices; payment of tax to nearest dollar
§ 42–1120. General criminal penalties; prosecutions by Corporation Counsel [Repealed]
§ 42–1121. Illegal acts relating to stamps and other devices; penalties
§ 42–1122. Collected moneys to be deposited in United States Treasury
§ 42–1123. Separability clause
§ 42–1124. Appropriations to carry out provisions of chapter