District of Columbia Code
Chapter 9 - Transfer Tax on Real Property
§ 47–915. Refunds; collection. [Repealed]

Repealed.
(Sept. 13, 1980, D.C. Law 3-92, § 415, 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(n), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(r), 50 DCR 896.)
1981 Ed., § 47-915.
For temporary (90 day) repeal of section, see § 12(s) 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(s) 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(s) 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(s) 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(s) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.

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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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]