[Expired].
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 14 - Taxation of Recordation and Transfers of Real Property
Subchapter II - Residential Real Property Transfer Excise Tax
§ 47–1411. Imposition of excise tax [Expired]
§ 47–1412. Exept transfers [Expired]
§ 47–1413. Determination of excise tax [Expired]
§ 47–1414. Excise tax table [Expired]
§ 47–1415. Mayor Authorized to develop tax return form [Expired]
§ 47–1416. Payment of tax [Expired]
§ 47–1417. Tax return [Expired]
§ 47–1419. Willful breach of warranty [Expired]
§ 47–1420. Report by Mayor [Expired]
§ 47–1421. Authorization to promulgate regulations [Expired]