Recordation Tax on Deeds

  1. Law
  2. District of Columbia Code
  3. Real Property
  4. Recordation Tax on Deeds

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Section
42–1101

Definitions

Section
42–1102

Deeds exempt from tax

Section
42–1102.01

Sales or assignments of instruments on secondary market exempt from tax

Section
42–1102.02

Transfer of economic interest defined

Section
42–1103

Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return

Section
42–1104

Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages

Section
42–1105

Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation. [Repealed]

Section
42–1106

No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]

Section
42–1107

Burden on taxpayer to prove deed exempt from tax

Section
42–1108

Deficiencies in tax; notice of determination; protests; hearings; time for payment. [Repealed]

Section
42–1108.01

Enforcement

Section
42–1109

When Mayor may compromise tax. [Repealed]

Section
42–1110

When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions. [Repealed]

Section
42–1111

Mayor may compromise penalties and adjust interest. [Repealed]

Section
42–1112

Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof. [Repealed]

Section
42–1113

Administration of oaths and affidavits by Mayor. [Repealed]

Section
42–1114

Appeal from deficiency assessment

Section
42–1115

Overpayments and refunds thereof. [Repealed]

Section
42–1116

Stamps and other devices as evidence of collection and payment of taxes. [Repealed]

Section
42–1117

Promulgation of rules and regulations by Mayor

Section
42–1118

Abatement of taxes due where cost does not warrant collection. [Repealed]

Section
42–1119

Elimination of fractional stamps or devices; payment of tax to nearest dollar

Section
42–1120

General criminal penalties; prosecutions by Corporation Counsel [Repealed]

Section
42–1121

Illegal acts relating to stamps and other devices; penalties

Section
42–1122

Collected moneys to be deposited in United States Treasury

Section
42–1123

Separability clause

Section
42–1124

Appropriations to carry out provisions of chapter