District of Columbia · Statutes

Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

1,940 sections

64 groups

Chapter 1. General Provisions.39 sections
Chapter 1A. Tax Return Preparers. [Repealed].10 sections
Chapter 1B. Crediting of Tax Refunds Against Delinquent Taxes. [Repealed].6 sections
Chapter 1C. Tax Revision Implementation.1 section
Chapter 2. Budget Estimates.15 sections
Chapter 3. Budget and Financial Management; Borrowing; Deposit of Funds.188 sections
Chapter 4. Collection and Disbursement of Taxes.44 sections
Chapter 5. Tax Rates, Records, and Surplus Funds.4 sections
Chapter 6. Tax Assessor.2 sections
Chapter 7. Designation of Real Property for Assessment and Taxation.9 sections
Chapter 8. Real Property Assessment and Tax.153 sections
Chapter 9. Transfer Tax on Real Property.22 sections
Chapter 10. Property Exempt from Taxation.121 sections
Chapter 11. Family Dwellings Occupied by Owners. [Repealed].5 sections
Chapter 12. Special Assessments.8 sections
Chapter 12A. Health Care Provider Assessments.12 sections
Chapter 12B. Health Care Provider Assessment Act of 1995. [Repealed].12 sections
Chapter 12C. Nursing Facility Quality of Care Fund; Nursing Facility Assessment.9 sections
Chapter 12D. Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment.5 sections
Chapter 12D. Stevie Sellows Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment.4 sections
Chapter 13. Real Property Tax Sales.25 sections
Chapter 13A. Revised Real Property Tax Sales.57 sections
Chapter 14. Taxation of Recordation and Transfers of Real Property.29 sections
Chapter 15. Taxation of Personal Property.28 sections
Chapter 16. Enforcement of Personal Property Taxes by Distraint or Levy.5 sections
Chapter 17. Enforcement of Personal Property Taxes by Acquisition of Lien.12 sections
Chapter 18. Income and Franchise Taxes.191 sections
Chapter 19. Inheritance and Estate Taxes. [Repealed].31 sections
Chapter 20. Gross Sales Tax.43 sections
Chapter 21. Closing-Out Sales.10 sections
Chapter 22. Compensating-Use Tax.17 sections
Chapter 23. Motor Fuel Tax.30 sections
Chapter 24. Tobacco Tax.28 sections
Chapter 25. Financial Institution, Guaranty Company, and Public Utility Taxes.16 sections
Chapter 26. Insurance Companies.12 sections
Chapter 27. Permits and Fees.26 sections
Chapter 27A. Special Public Safety Fee.3 sections
Chapter 27B. Sports facilities fee.4 sections
Chapter 28. General License Law.342 sections
Chapter 29. Admission to Licensed Places; Posting of Price Scale.11 sections
Chapter 30. Private Employment Agency Licenses. [Repealed].11 sections
Chapter 31. Consumer Transmission of Money Act. [Repealed].17 sections
Chapter 31A. Use of Consumer Identification Information.4 sections
Chapter 32. Hotel Occupancy Tax. [Repealed].14 sections
Chapter 33. Superior Court, Tax Division.10 sections
Chapter 34. Miscellaneous Provisions.17 sections
Chapter 35. Lower Income Homeownership Tax Abatement and Incentives.9 sections
Chapter 36. Employee Deferred Compensation Program.4 sections
Chapter 37. Inheritance and Estate Taxes.23 sections
Chapter 38. Supermarket Tax Incentives.6 sections
Chapter 39. Toll Telecommunication Service Tax.22 sections
Chapter 39A. Internet Tax. [Repealed].4 sections
Chapter 40. Drug Prevention and Children at Risk Tax Check-Off. [Repealed].5 sections
Chapter 41. Criminal Provisions.12 sections
Chapter 42. Interest and Penalties.14 sections
Chapter 43. Administration.10 sections
Chapter 44. Collections.37 sections
Chapter 45. College Savings Program.12 sections
Chapter 46. Special Tax Incentives.89 sections
Chapter 47. Exemptions and Abatements Approval Requirements.4 sections
Chapter 48. District of Columbia Low-Income Housing Tax Credit.11 sections
Chapter 49. ABLE Program.2 sections
Chapter 50. High Unemployment Area Tax Relief. [Repealed].5 sections
Chapter 51. Individual Taxpayer Health Insurance Responsibility Requirement.9 sections