D.C. Mun. Regs. tit. 9, § 501
Exemptions From the Recordation Tax
Authority: D.C. Official Code § 47-1010 (2015 Repl.), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub. L. 109-356; D.C. Official Code § 1-204.24d (2019 Repl.)), and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000. Source: Commissioners' Order 62-271, effective 26, 1962, published at 8 DCR 278 (May 14, 1962); as amended by Final Rulemaking published at 27 DCR 4929 (November 7, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 3347 (August 1, 1980); as amended by Final Rulemaking published at 61 DCR 4717 (May 9, 2014); as amended by Final Rulemaking published at 65 DCR 1450 (February 9, 2018).; as amended by Final Rulemaking published at 69 DCR 011009 (September 2, 2022).District of Columbia, Office of the Secretary
501.1 In addition to the exemptions specifically enumerated in § 302 of the Act, as amended (D.C. Code § 45-922), the exemptions set forth in this section shall apply to the tax.
501.2 Deeds transferred under wills and leases shall be exempt from the tax.
501.3 The exemption of deeds to property transferred by the United States or the District under § 302 of the Act (D.C. Code § 45-922(2)) shall include deeds to property acquired by an agency or instrumentality of either government, and shall also include deeds to property sold by the District for delinquent District real property taxes.
SOURCE: Commissioners' Order 62-271 effective 26, 1962, 8 DCR 278 (May 14, 1962); as amended by Final Rulemaking published at 27 DCR 4929 (November 7, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 3347 (August 1, 1980).