Transfer Tax on Real Property

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Transfer Tax on Real Property

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Section
47–901

Definitions

Section
47–902

Enumeration of transfers exempt from tax

Section
47–903

Imposition of tax; rate; returns; liability for tax

Section
47–904

Consideration; basis for computation of tax

Section
47–905

Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience. [Repealed]

Section
47–906

Conditions for recordation. [Repealed]

Section
47–907

Presumption; burden of proof

Section
47–908

Deficiencies in tax. [Repealed]

Section
47–909

Interest; waiver; extension of time for payment. [Repealed]

Section
47–910

Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions

Section
47–911

Compromise of penalties. [Repealed]

Section
47–912

Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations. [Repealed]

Section
47–913

Administration of oaths and affidavits. [Repealed]

Section
47–914

Judicial review

Section
47–915

Refunds; collection. [Repealed]

Section
47–916

Issuance of rules and regulations to carry out chapter

Section
47–917

Abatement authorized. [Repealed]

Section
47–918

Penalty; prosecutions. [Repealed]

Section
47–919

Disposition of monies collected

Section
47–920

Issuance of rules and regulations for administration of chapter

Section
47–921

Severability; savings clause. [Repealed]

Section
47–922

Effective date. [Repealed]