D.C. Mun. Regs. tit. 9, § 512
Recordation of Revocable Trust Deeds
Authority: Section 317 of the District of Columbia Deed Recordation Tax Act of 1962, approved March 2, 1962, as amended (76 Stat. 11; D.C. Official Code § 42-1117 (2012 Repl.)); Section 2(c)(3) of the District of Columbia Recordation of Economic Interests in Real Property Tax Amendment Act of 1989, effective September 9, 1989 (D.C. Law 8-20; 36 DCR 4564 (June 30, 1989)); 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 § 1-102.24d (2012 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000. Source: Final Rulemaking published at 32 DCR 327 (January 18, 1985); as amended Final Rulemaking published at 54 DCR 10644 (November 2, 2007); as amended by Final Rulemaking published at 61 DCR 4717 (May 9, 2014).District of Columbia, Office of the Secretary
512.1 If the settlor of a revocable trust deed who retains a right of revocation exercises such right of revocation, and the trustee thereby executes a deed which transfers legal title from the trustee back to the settlor as beneficial owner, the deed shall be exempt from the deed recordation tax pursuant to § 302(6) of the Act (D.C. Code § 45-922(6)), as a deed which without additional consideration, confirms, modifies, or supplements a deed previously recorded.
SOURCE: Final Rulemaking published at 32 DCR 327 (January 18, 1985); as amended by the Office of Tax and Revenue at 54 DCR 10644 (November 2, 2007).