District of Columbia Code
Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes
§ 47–2502. Bonding, title, guaranty and fidelity companies

All companies, incorporated or otherwise, who guarantee the fidelity of any individual or individuals, such as bonding companies, and all companies who furnish abstracts of titles to real property, or who insure real estate titles, shall pay to the Collector of Taxes of the District of Columbia 3% of their gross receipts in the District of Columbia.
(July 1, 1902, 32 Stat. 619, ch. 1352, § 6, par. 6; Apr. 28, 1904, 33 Stat. 564, ch. 1815; Oct. 21, 1975, D.C. Law 1-23, title V, § 501(a)(2), 22 DCR 2105; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2502.
1973 Ed., § 47-1702.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.