Repealed.
(Sept. 13, 1980, D.C. Law 3-92, § 412, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(m)(2), 48 DCR 334.)
1981 Ed., § 47-912.
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 9 - Transfer Tax on Real Property
§ 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
§ 47–906. 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]
§ 47–913. Administration of oaths and affidavits. [Repealed]
§ 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 [Repealed]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 [Repealed]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 [Repealed]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