Definitions.—

Sec. 301. Definitions.— When used in this title, unless otherwise required by the context— (a) The word “District” means the District of Columbia. (b) The word “Commissioners” means the Commissioners of the District of Columbia, or their duly authorized agents or representatives. (c) The word “deed” means any document, instrument, or writing (other than a will and other than a lease), regardless of where made, executed, or delivered whereby any real property in the District of Columbia, or any interest therein, is conveyed, vested, granted, bargained, sold, transferred, or assigned. (d) The words “real property” mean every estate or right, legal or equitable, present or future, vested or contingent in lands, tenements, or hereditaments located in whole or in part within the District. (e) The word “consideration”, except as otherwise provided in section 304 of this title, means the price or amount actually paid, or required to be paid, for real property including any mortgages, liens, or encumbrances thereon. (f) The word “person” means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, any individual acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. (g) The word “deficiency” as used in this title means the amount or amounts by which the tax imposed by this title as determined by the Commissioners exceeds the amount shown as the tax upon the return of the person or persons liable for the payment thereof. (h) The word “taxpayer” means any person required by this title to pay a tax, or file a return.