District of Columbia Code
Chapter 13 - Real Property Tax Sales
§ 47–1318. Refunds — Money deposited for license

Whenever any person shall deposit money with the Collector for the purpose of procuring a license, and said license shall have been subsequently refused by legal authority, it shall be the duty of the Collector to refund the money so deposited, deducting therefrom an amount justly proportionate to the time during which such license shall have been used by the applicant therefor, or his representatives, and charge the amount so refunded to the fund which was credited with the original deposit.
(Leg. Assem., Jan. 19, 1872, ch. 31, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1318.
1973 Ed., § 47-1017.
Alcoholic beverage control, licenses, return of fees, see § 25-821.
Zoning and height of buildings, building permit fees, refunds, see § 6-661.02.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 13 - Real Property Tax Sales

§ 47–1301. Delinquent taxes — List; notice of sale; public auction

§ 47–1302. Delinquent taxes — Notice to record owner; contents

§ 47–1303. Delinquent taxes — Sale of property

§ 47–1303.01. Definitions for §§ 47-1303.02 and 47-1303.03

§ 47–1303.02. Private sale of unimproved residential real property bid off in the name of the District

§ 47–1303.03. Tax deed

§ 47–1303.04. Real property tax assignment; sale and transfers

§ 47–1304. Real property tax assignment; sale and transfers — Deposit required; certificate of sale; tax deed; redemption

§ 47–1305. Real property tax assignment; sale and transfers — Applicability of changed interest rates. [Repealed]

§ 47–1306. Real property tax assignment; sale and transfers — Right of redemption

§ 47–1307. Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption

§ 47–1308. Real property tax assignment; sale and transfers — Invalid sales

§ 47–1309. Real property tax assignment; sale and transfers — Advertising expenses

§ 47–1310. Duties of Assessor — Furnishment of information

§ 47–1311. Duties of Assessor — Preparation of list of sold property

§ 47–1312. Liens for taxes or assessments — Petition to enforce; redemption

§ 47–1313. Liens for taxes or assessments — Notice to record owner; proper parties defendant; court order; validity of judicial service and sale

§ 47–1314. Liens for taxes or assessments — Sale of property

§ 47–1315. Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed

§ 47–1316. Errors in computation not to affect sales

§ 47–1317. Refunds — Taxes erroneously paid

§ 47–1318. Refunds — Money deposited for license

§ 47–1319. Disposition of redemption moneys

§ 47–1320. Delinquent taxpayers — bidding at tax sales prohibited

§ 47–1321. Regulations