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Recordation Tax on Deeds. | Midpage
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Code of the District of Columbia
Title 42
Chapter 11
Recordation Tax on Deeds.
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.
42-1107
Burden on taxpayer to prove deed exempt from tax.
42-1108.01
Enforcement.
42-1114
Appeal from deficiency assessment.
42-1117
Promulgation of rules and regulations by Mayor.
42-1119
Elimination of fractional stamps or devices; payment of tax to nearest dollar.
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.