District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 4 - Collection and Disbursement of Taxes

Subchapter I - General Provisions

§ 47–401. Required bond for Collector of Taxes - The Collector of Taxes before entering upon his duties shall...

§ 47–402. Deputy Collector of Taxes - The Deputy Collector of Taxes shall perform such duties as...

§ 47–403. Cashier in Collector’s office - The cashier (in the Collector’s office) shall, in the necessary...

§ 47–404. Account books of Collector - (a) It shall be the duty of the Collector to...

§ 47–405. Certificate of taxes and assessments due; furnishment; fee - (a) The Mayor shall furnish whenever called upon, a certified...

§ 47–406. Powers of Mayor — Adjustment of certain rates - The Mayor of the District of Columbia is hereby authorized...

§ 47–407. Powers of Mayor — Waiver of interest and penalties. [Repealed] - Repealed. (June 25, 1938, 52 Stat. 1201, ch. 702, §...

§ 47–408. Powers of Mayor — Omission from records of uncollectible taxes and assessments - The Mayor of the District of Columbia is authorized to...

§ 47–409. Disbursement of taxes and appropriations; settlement of accounts. [Repealed] - [Repealed]. (June 11, 1878, 20 Stat. 105, ch. 180, §...

§ 47–410. Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts. [Repealed] - [Repealed]. (July 1, 1882, 22 Stat. 144, ch. 263, §...

§ 47–411. Trust fund deposits and disbursements. [Repealed] - [Repealed]. (Apr. 27, 1904, 33 Stat. 368, ch. 1628; June...

§ 47–412. Applicability of personal property tax provisions. [Repealed] - Repealed. (May 18, 1954, 68 Stat. 119, ch. 218, title...

§ 47–412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday - When the last day prescribed administered by the Chief Financial...

§ 47–413. Jeopardy assessment and collection. [Repealed] - Repealed. (May 18, 1954, 68 Stat. 120, ch. 218, title...

§ 47–414. Abatement of taxes. [Repealed] - Repealed. (Sept. 30, 1966, 80 Stat. 858, Pub. L. 80-610,...

§ 47–415. Regulations - The Mayor may promulgate regulations to carry out the purposes...

Subchapter II - Payments for Information Leading to Revenue Recovery

§ 47–421. Interest. [Repealed] - Repealed. (Sept. 23, 1977, D.C. Law 2-20, § 2, 24...

§ 47–422. Authority to make payments. [Repealed] - Repealed. (Sept. 23, 1977, D.C. Law 2-20, § 3, 24...

§ 47–423. Authority to contract for payments. [Repealed] - Repealed. (Sept. 23, 1977, D.C. Law 2-20, § 4, 24...

§ 47–424. Persons ineligible to file claims. [Repealed] - Repealed. (Sept. 23, 1977, D.C. Law 2-20, § 5, 24...

§ 47–425. Rules and regulations. [Repealed.] - Repealed. (Sept. 23, 1977, D.C. Law 2-20, § 5, 24...

Subchapter III - Reciprocal Recovery of Taxes

§ 47–431. Right of states to sue in District; certificate of authorized official conclusive proof of authority - (a) Any state, acting through its lawfully authorized officials, shall...

§ 47–432. Right of District to sue in states; authority of Mayor to secure services - (a) In any state, or any subdivision thereof, in which...

§ 47–433. Definitions - For purposes of this subchapter: (1) The term “taxes” means:...

Subchapter IV - Multistate Tax Compact

§ 47–441. Adopted; form - The Multistate Tax Compact is adopted and entered into with...

§ 47–442. Appointment to Multistate Tax Commission; alternate - The Mayor, with the advice and consent of the Council,...

§ 47–443. Existing District tax laws and regulations not affected - Nothing contained in this subchapter shall be construed to repeal...

§ 47–444. Audits - Article VIII of the Multistate Tax Compact, as set forth...

§ 47–445. Rules and regulations - The Chief Financial Officer is authorized to promulgate rules and...

§ 47–446. Implementation subject to appropriations. [Repealed] - Repealed. (July 18, 1981, D.C. Law 4-17, § 7, 28...

Subchapter V - Amnesty

§ 47–451. Amnesty. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 101, 34...

§ 47–452. Establishment and application; availability; publicity. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 201, 34...

§ 47–453. Interest. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 301, 34...

§ 47–454. Substantial understatement penalty. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law, 6-209, § 302, 34...

§ 47–455. Failure to file or pay penalty. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 303, 34...

§ 47–456. Fraud penalty. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 304, 34...

§ 47–457. Garnishment. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 305, 34...

§ 47–458. Deficiencies; collection. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 306, 34...

§ 47–459. Rules. [Repealed] - Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 501, 34...

§ 47–459.01. Amnesty. [Repealed] - Repealed. (Sept. 26, 1995, D.C. Law 11-52, § 105, 42...

Subchapter VI - Tax Revision Commission

§ 47–461. Council findings - The Council of the District of Columbia finds that: (1)...

§ 47–462. Tax Revision Commission — Established; submission of recommendations - (a) There is established a Tax Revision Commission (“Commission”) with...

§ 47–463. Tax Revision Commission — Composition; selection of Director - (a) The Commission shall be a nonpartisan body composed of...

§ 47–464. Tax Revision Commission — Authority - (a) The Chairperson of the Commission, or his or her...