District of Columbia Code
Chapter 11 - Recordation Tax on Deeds
§ 42–1115. Overpayments and refunds thereof. [Repealed]

Repealed.
(Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408, title III, § 315; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)
1981 Ed., § 45-935.
1973 Ed., § 45-735.
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).

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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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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