District of Columbia Code
Chapter 11 - Recordation Tax on Deeds
§ 42–1109. When Mayor may compromise tax. [Repealed]

Repealed.
(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 309; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
1981 Ed., § 45-929.
1973 Ed., § 45-729.
Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.

Structure District of Columbia Code

District of Columbia Code

Title 42 - Real Property

Chapter 11 - Recordation Tax on Deeds

§ 42–1101. Definitions

§ 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

§ 42–1103. Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return

§ 42–1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages

§ 42–1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation. [Repealed]

§ 42–1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]

§ 42–1107. Burden on taxpayer to prove deed exempt from tax

§ 42–1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment. [Repealed]

§ 42–1108.01. Enforcement

§ 42–1109. When Mayor may compromise tax. [Repealed]

§ 42–1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions. [Repealed]

§ 42–1111. Mayor may compromise penalties and adjust interest. [Repealed]

§ 42–1112. Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof. [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