District of Columbia Code
Chapter 11 - Recordation Tax on Deeds
§ 42–1122. Collected moneys to be deposited in United States Treasury

All moneys collected under this chapter shall be deposited in the Treasury of the United States to the credit of the General Fund of the District of Columbia; provided, that 15% of the monies collected under this chapter shall be deposited into the Housing Production Trust Fund established by § 42-2802.
(Mar. 2, 1962, 76 Stat. 17, Pub. L. 87-408, title III, § 322; Apr. 19, 2002, D.C. Law 14-114, § 502(b), 49 DCR 1468; Mar. 13, 2004, D.C. Law 15-105, § 74(b), 51 DCR 881.)
1981 Ed., § 45-942.
1973 Ed., § 45-742.
D.C. Law 14-114 substituted “General Fund of the District of Columbia; provided, that 15% of the monies collected under this chapter shall be deposited into the Housing Production Trust Fund established by § 42-2802” for “General Fund of the District of Columbia”.
D.C. Law 15-105 validated previously made technical corrections.

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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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