General Provisions

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Collection and Disbursement of Taxes
  5. General Provisions

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Section
47–401

Required bond for Collector of Taxes

Section
47–402

Deputy Collector of Taxes

Section
47–403

Cashier in Collector’s office

Section
47–404

Account books of Collector

Section
47–405

Certificate of taxes and assessments due; furnishment; fee

Section
47–406

Powers of Mayor — Adjustment of certain rates

Section
47–407

Powers of Mayor — Waiver of interest and penalties. [Repealed]

Section
47–408

Powers of Mayor — Omission from records of uncollectible taxes and assessments

Section
47–409

Disbursement of taxes and appropriations; settlement of accounts. [Repealed]

Section
47–410

Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts. [Repealed]

Section
47–411

Trust fund deposits and disbursements. [Repealed]

Section
47–412

Applicability of personal property tax provisions. [Repealed]

Section
47–412.01

Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday

Section
47–413

Jeopardy assessment and collection. [Repealed]

Section
47–414

Abatement of taxes. [Repealed]

Section
47–415

Regulations