The Mayor may issue rules and regulations to carry out the purposes of this chapter.
(May 27, 1949, 63 Stat. 121, ch. 146, title I, § 143; July 24, 1982, D.C. Law 4-131, § 211, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2023.
1973 Ed., § 47-2620.
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.
For temporary (90 day) amendment of section, see § 12(zz) 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) amendment of section, see § 12(aaa) 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) amendment of section, see § 12(aaa) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (225 day) amendment of section, see § 12(aaa) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(aaa) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
§ 47–2002.01. Street vendors; minimum sales tax
§ 47–2002.01a. Marketplace facilitators; sales tax requirements
§ 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations
§ 47–2002.04. Special event promoter obligations and penalties
§ 47–2002.05. Ballpark sales taxes
§ 47–2002.06. Verizon Center sales taxes
§ 47–2003. Reimbursement of vendor for tax
§ 47–2004. Vendor to collect tax; credit for expenses; application
§ 47–2006. Application of exemption
§ 47–2007. Action for collection of taxes
§ 47–2008. Rules and regulations
§ 47–2009. Tax to be separately stated
§ 47–2010. Presumption of taxability
§ 47–2011. Tax a personal debt; period of limitation; liens. [Repealed]
§ 47–2012. Tax a preferred claim; priority over property taxes
§ 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed]
§ 47–2014. Assumption or refund of tax by vendor unlawful; penalties
§ 47–2018. Secrecy of returns; reciprocity
§ 47–2019. Determination of deficiencies
§ 47–2022. Sales in bulk. [Repealed]
§ 47–2023. Rules and regulations
§ 47–2025. Examination of records and witnesses. [Repealed]
§ 47–2026. Certificate of registration
§ 47–2027. Certificate of Mayor; presumptions
§ 47–2028. Additional penalties for failure to comply with chapter. [Repealed]
§ 47–2029. Assessment of and limitations on deficiencies. [Repealed]
§ 47–2030. Prosecutions. [Repealed]
§ 47–2031. Notices. [Repealed]