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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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