All companies, incorporated or otherwise, who guarantee the fidelity of any individual or individuals, such as bonding companies, and all companies who furnish abstracts of titles to real property, or who insure real estate titles, shall pay to the Collector of Taxes of the District of Columbia 3% of their gross receipts in the District of Columbia.

History

July 1, 1902, 32 Stat. 619, ch. 1352, § 6, par. 6

Apr. 28, 1904, 33 Stat. 564, ch. 1815

Oct. 21, 1975, D.C. Law 1-23, title V, § 501(a)(2), 22 DCR 2105

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Prior Codifications

1973 Ed., § 47-1702.

1981 Ed., § 47-2502.