There is a newer version of the District of Columbia Code
2012 District of Columbia Code Chapter 9
Transfer Tax on Real Property (Section 47-901 to Section 47-922)
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 [Repealed]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 [Repealed]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; notice of determination; protest; hearing; time for payment. [Repealed]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 [Repealed]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. [Repealed]
Section 47-911 — Compromise of penalties; adjustment of interest. [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]
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