District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 15 - Taxation of Personal Property

Subchapter I - General Provisions

§ 47–1501. Assessment — Board of Assistant Assessors. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 24, 34...

§ 47–1502. Assessment — Full and true value to be listed. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 23, 34...

§ 47–1503. Assessment — Forms for listing of property subject to tax. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 24, 34...

§ 47–1504. Warehouse property. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 21, 34...

§ 47–1505. “Resident” defined. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 23, 34...

§ 47–1506. Returns and values to be made at certain dates. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 23, 34...

§ 47–1507. Applicable rates. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 24, 34...

§ 47–1508. Exemptions - (a) The following personal property shall be exempt from the...

§ 47–1509. Penalties. [Repealed] - Repealed. (July 3, 1926, 44 Stat. 833, ch. 759, §...

§ 47–1510. Dealers in general merchandise and common carriers by vessels, ships, or boats. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 24, 34...

§ 47–1511. Staff of Personal Tax Appraisers; appointment and duties of personnel. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 24, 34...

§ 47–1512. Rolling stock - (a) The rolling stock of railroad companies, refrigerator-car companies, parlor-car...

Subchapter II - Procedure

§ 47–1521. Definitions - For the purposes of this subchapter, the term: (1) "Computer...

§ 47–1522. Levy of annual tax on personal property - (a) Each year the district shall levy a tax against...

§ 47–1523. Reporting requirement; valuation of property - (a) The full and true value and the current value...

§ 47–1524. Form of tax return; filing; extensions - (a) The form of the personal property tax return shall...

§ 47–1525. Filing returns; notice to party; records; examination. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 6, 34...

§ 47–1526. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 7, 34...

§ 47–1527. Failure to file or fraudulent return; collection and enforcement - (a) If a person fails to make or file a...

§ 47–1528. Deficiency; request for hearing - Assessments of any deficiencies in the tax due under this...

§ 47–1529. Acceleration of due date; distraint of taxpayer’s property. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 10, 34...

§ 47–1530. Personal debt liability; priority; collection; “person” defined. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 11, 34...

§ 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed] - Repealed. (Feb 28, 1987, D.C. Law 6-212, § 12, 34...

§ 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 13, 34...

§ 47–1533. Appeal from assessment or denial of claim for refund - Any person aggrieved by any assessment of a deficiency in...

§ 47–1534. Violations; penalties; prosecutions. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 15, 34...

§ 47–1535. Rules; powers of Mayor - (a) The Mayor shall issue rules to implement the provisions...

§ 47–1536. Enforcement. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-212, § 25, 34...