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 [Repealed].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 [Repealed].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 [Repealed].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 [Repealed].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 [Repealed].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 [Repealed].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 [Repealed].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 [Repealed].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 [Repealed].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 [Repealed].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