District of Columbia · Statutes
Chapter 11. Recordation Tax on Deeds.
27 sections
27 sections
- D.C. Code § 42-1101§ 42-1101. Definitions.
- D.C. Code § 42-1102§ 42-1102. Deeds exempt from tax.
- D.C. Code § 42-1102.01§ 42-1102.01. Sales or assignments of instruments on secondary market exempt from tax.
- D.C. Code § 42-1102.02§ 42-1102.02. Transfer of economic interest defined.
- D.C. Code § 42-1103§ 42-1103. Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return.
- D.C. Code § 42-1104§ 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.
- D.C. Code § 42-1105§ 42-1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation.Repealed
- D.C. Code § 42-1106§ 42-1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District.Repealed
- D.C. Code § 42-1107§ 42-1107. Burden on taxpayer to prove deed exempt from tax.
- D.C. Code § 42-1108§ 42-1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment.Repealed
- D.C. Code § 42-1108.01§ 42-1108.01. Enforcement.
- D.C. Code § 42-1109§ 42-1109. When Mayor may compromise tax.Repealed
- D.C. Code § 42-1110§ 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Repealed
- D.C. Code § 42-1111§ 42-1111. Mayor may compromise penalties and adjust interest.Repealed
- D.C. Code § 42-1112§ 42-1112. Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof.Repealed
- D.C. Code § 42-1113§ 42-1113. Administration of oaths and affidavits by Mayor.Repealed
- D.C. Code § 42-1114§ 42-1114. Appeal from deficiency assessment.
- D.C. Code § 42-1115§ 42-1115. Overpayments and refunds thereof.Repealed
- D.C. Code § 42-1116§ 42-1116. Stamps and other devices as evidence of collection and payment of taxes.Repealed
- D.C. Code § 42-1117§ 42-1117. Promulgation of rules and regulations by Mayor.
- D.C. Code § 42-1118§ 42-1118. Abatement of taxes due where cost does not warrant collection.Repealed
- D.C. Code § 42-1119§ 42-1119. Elimination of fractional stamps or devices; payment of tax to nearest dollar.
- D.C. Code § 42-1120§ 42-1120. General criminal penalties; prosecutions by Corporation Counsel.Repealed
- D.C. Code § 42-1121§ 42-1121. Illegal acts relating to stamps and other devices; penalties.
- D.C. Code § 42-1122§ 42-1122. Depositing collected money.
- D.C. Code § 42-1123§ 42-1123. Separability clause.
- D.C. Code § 42-1124§ 42-1124. Appropriations to carry out provisions of chapter.