District of Columbia Code
Chapter 9 - Transfer Tax on Real Property
§ 47–908. Deficiencies in tax. [Repealed]

Repealed.
(Sept. 13, 1980, D.C. Law 3-92, § 408, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 4, 2003, D.C. Law 14-282, § 11(q), 50 DCR 896.)
1981 Ed., § 47-908.
For temporary (90 day) repeal of section, see § 12(q) 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) repeal of section, see § 12(q) 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) repeal of section, see § 12(q) 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) repeal of section, see § 12(q) 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) repeal of section, see § 12(q) 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

District of Columbia Code

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

Chapter 9 - Transfer Tax on Real Property

§ 47–901. Definitions

§ 47–902. Enumeration of transfers exempt from tax

§ 47–903. Imposition of tax; rate; returns; liability for tax

§ 47–904. Consideration; basis for computation of tax

§ 47–905. Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience. [Repealed]

§ 47–906. Conditions for recordation. [Repealed]

§ 47–907. Presumption; burden of proof

§ 47–908. Deficiencies in tax. [Repealed]

§ 47–909. Interest; waiver; extension of time for payment. [Repealed]

§ 47–910. Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions

§ 47–911. Compromise of penalties. [Repealed]

§ 47–912. Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations. [Repealed]

§ 47–913. Administration of oaths and affidavits. [Repealed]

§ 47–914. Judicial review

§ 47–915. Refunds; collection. [Repealed]

§ 47–916. Issuance of rules and regulations to carry out chapter

§ 47–917. Abatement authorized. [Repealed]

§ 47–918. Penalty; prosecutions. [Repealed]

§ 47–919. Disposition of monies collected

§ 47–920. Issuance of rules and regulations for administration of chapter

§ 47–921. Severability; savings clause. [Repealed]

§ 47–922. Effective date. [Repealed]