District of Columbia Code
Title 42 - Real Property
Chapter 11 - Recordation Tax on Deeds

§ 42–1101. Definitions - When used in this chapter, unless otherwise required by the...

§ 42–1102. Deeds exempt from tax - The following deeds shall be exempt from the tax imposed...

§ 42–1102.01. Sales or assignments of instruments on secondary market exempt from tax - A sale or assignment of a note, mortgage, deed of...

§ 42–1102.02. Transfer of economic interest defined - (a) A transfer of an economic interest in real property...

§ 42–1103. Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return - (a)(1) At the time a deed, including a lease or...

§ 42–1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages - (a) Consideration for a deed conveying title to real property...

§ 42–1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 12, Pub. L. 87-408,...

§ 42–1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408,...

§ 42–1107. Burden on taxpayer to prove deed exempt from tax - For the purpose of proper administration of this chapter and...

§ 42–1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408,...

§ 42–1108.01. Enforcement - This chapter shall be enforced in accordance with the provisions...

§ 42–1109. When Mayor may compromise tax. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408,...

§ 42–1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 14, Pub. L. 87-408,...

§ 42–1111. Mayor may compromise penalties and adjust interest. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 15, Pub. L. 87-408,...

§ 42–1112. Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 15, Pub. L. 87-408,...

§ 42–1113. Administration of oaths and affidavits by Mayor. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 15, Pub. L. 87-408,...

§ 42–1114. Appeal from deficiency assessment - Any person aggrieved by any assessment of a deficiency in...

§ 42–1115. Overpayments and refunds thereof. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408,...

§ 42–1116. Stamps and other devices as evidence of collection and payment of taxes. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408,...

§ 42–1117. Promulgation of rules and regulations by Mayor - The Mayor shall, pursuant to subchapter I of Chapter 5...

§ 42–1118. Abatement of taxes due where cost does not warrant collection. [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408,...

§ 42–1119. Elimination of fractional stamps or devices; payment of tax to nearest dollar - For the purpose of avoiding, in the case of any...

§ 42–1120. General criminal penalties; prosecutions by Corporation Counsel [Repealed] - Repealed. (Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408,...

§ 42–1121. Illegal acts relating to stamps and other devices; penalties - Any person who: (1) With intent to defraud, alters, forges,...

§ 42–1122. Collected moneys to be deposited in United States Treasury - All moneys collected under this chapter shall be deposited in...

§ 42–1123. Separability clause - If any provision of this chapter, or the application thereof...

§ 42–1124. Appropriations to carry out provisions of chapter - There are hereby authorized to be appropriated such amounts as...