D.C. Code § 47-2502
Bonding, title, guaranty and fidelity companies.
Effective Apr 9, 1997July 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
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.