If any provision of this chapter, or the application thereof to any person or circumstances, is held invalid the remainder of this chapter, and the application of such provision to other persons or circumstances, shall not be affected thereby.
(Mar. 2, 1962, 76 Stat. 17, Pub. L. 87-408, title III, § 323.)
1981 Ed., § 45-943.
1973 Ed., § 45-743.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 General criminal penalties; prosecutions by Corporation Counsel [Repealed]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