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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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