District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 9 - Transfer Tax on Real Property

§ 47–901. Definitions - When used in this chapter, unless otherwise required by the...

§ 47–902. Enumeration of transfers exempt from tax - The following transfers shall be exempt from the tax imposed...

§ 47–903. Imposition of tax; rate; returns; liability for tax - (a)(1) There is imposed on the transferor for each transfer...

§ 47–904. Consideration; basis for computation of tax - Where no price or amount is paid or required to...

§ 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 [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 405, 27...

§ 47–906. Conditions for recordation. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 406, 27...

§ 47–907. Presumption; burden of proof - For purpose of proper administration of this chapter and to...

§ 47–908. Deficiencies in tax. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 408, 27...

§ 47–909. Interest; waiver; extension of time for payment. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 409, 27...

§ 47–910. Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 410, 27...

§ 47–911. Compromise of penalties. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 411, 27...

§ 47–912. Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 412, 27...

§ 47–913. Administration of oaths and affidavits. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 413, 27...

§ 47–914. Judicial review - Any person aggrieved by an assessment of a deficiency in...

§ 47–915. Refunds; collection. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 415, 27...

§ 47–916. Issuance of rules and regulations to carry out chapter - The Mayor is authorized to issue such rules and regulations...

§ 47–917. Abatement authorized. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 417, 27...

§ 47–918. Penalty; prosecutions. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 418, 27...

§ 47–919. Disposition of monies collected - All monies collected under this chapter shall be deposited in...

§ 47–920. Issuance of rules and regulations for administration of chapter - The Mayor is authorized to issue such rules and regulations...

§ 47–921. Severability; savings clause. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 702, 27...

§ 47–922. Effective date. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 704(b), 27...