2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES

Chapter 1 — GENERAL PROVISIONS (Section 47-101 to Section 47-143)
Chapter 1A — TAX RETURN PREPARERS (Section 47-161 to Section 47-170)
Chapter 1B — CREDITING OF TAX REFUNDS AGAINST DELINQUENT TAXES (Section 47-171 to Section 47-176)
Chapter 2 — BUDGET ESTIMATES (Section 47-201 to Section 47-215)
Chapter 3 — BUDGET AND FINANCIAL MANAGEMENT; BORROWING; DEPOSIT OF FUNDS (Subchapter I to Subchapter VIII)
Chapter 4 — COLLECTION AND DISBURSEMENT OF TAXES (Subchapter I to Subchapter VI)
Chapter 5 — TAX RATES, RECORDS, AND SURPLUS FUNDS (Section 47-501 to Section 47-504)
Chapter 6 — TAX ASSESSOR (Section 47-601 to Section 47-602)
Chapter 7 — DESIGNATION OF REAL PROPERTY FOR ASSESSMENT AND TAXATION (Section 47-701 to Section 47-709)
Chapter 8 — REAL PROPERTY ASSESSMENT AND TAX (Subchapter I to Subchapter IX)
Chapter 9 — TRANSFER TAX ON REAL PROPERTY (Section 47-901 to Section 47-922)
Chapter 10 — PROPERTY EXEMPT FROM TAXATION (Section 47-1001 to Section 47-1088)
Chapter 11 — FAMILY DWELLINGS OCCUPIED BY OWNERS (Section 47-1101 to Section 47-1105)
Chapter 12 — SPECIAL ASSESSMENTS (Section 47-1201 to Section 47-1207)
Chapter 12A — HEALTH CARE PROVIDER ASSESSMENTS (Section 47-1221 to 47-1232)
Chapter 12B — HEALTH CARE PROVIDER ASSESSMENT ACT OF 1995 (Section 47-1241 to Section 47-1252)
Chapter 12C — NURSING FACILITY QUALITY OF CARE FUND; NURSING FACILITY ASSESSMENT (Section 47-1261 to Section 47-1269)
Chapter 12D — STEVIE SELLOWS QUALITY IMPROVEMENT FUND; ICF-IDD ASSESSMENT (Section 47-1270 to Section 47-1278)
Chapter 13 — REAL PROPERTY TAX SALES (Section 47-1301 to Section 47-1321)
Chapter 13A — REVISED REAL PROPERTY TAX SALES (Subchapter I to Subchapter IV)
Chapter 14 — TAXATION OF RECORDATION AND TRANSFERS OF REAL PROPERTY (Subchapter I to Subchapter VI)
Chapter 15 — TAXATION OF PERSONAL PROPERTY (Subchapter I to Subchapter II)
Chapter 16 — ENFORCEMENT OF PERSONAL PROPERTY TAXES BY DISTRAINT OR LEVY (Section 47-1601 to Section 47-1605)
Chapter 17 — ENFORCEMENT OF PERSONAL PROPERTY TAXES BY ACQUISITION OF LIEN (Section 47-1701 to Section 47-1712)
Chapter 18 — INCOME AND FRANCHISE TAXES (Subchapter I to Subchapter XVIII)
Chapter 19 — INHERITANCE AND ESTATE TAXES. [REPEALED] (Subchapter I to Subchapter III)
Chapter 20 — GROSS SALES TAX (Section 47-2001 to Section 47-2033)
Chapter 21 — CLOSING-OUT SALES (Section 47-2101 to Section 47-2110)
Chapter 22 — COMPENSATING-USE TAX (Section 47-2201 to Section 47-2214)
Chapter 23 — MOTOR FUEL TAX (Subchapter I to Subchapter II)
Chapter 24 — CIGARETTE TAX (Section 47-2401 to Section 47-2426)
Chapter 25 — FINANCIAL INSTITUTION, GUARANTY COMPANY, AND PUBLIC UTILITY TAXES (Section 47-2501 to Section 47-2515)
Chapter 26 — INSURANCE COMPANIES (Section 47-2601 to Section 47-2611)
Chapter 27 — PERMITS AND FEES (Subchapter I to Subchapter III)
Chapter 27A — SPECIAL PUBLIC SAFETY FEE (Section 47-2751 to Section 47-2753)
Chapter 27B — BALLPARK FEE (Section 47-2761 to Section 47-2763)
Chapter 28 — GENERAL LICENSE LAW (Subchapter I to Subchapter IV)
Chapter 29 — ADMISSION TO LICENSED PLACES; POSTING OF PRICE SCALE (Section 47-2901 to Section 47-2911)
Chapter 30 — PRIVATE EMPLOYMENT AGENCY LICENSES (Section 47-3001 to 47-3009 to Section 47-3010, 47-3011)
Chapter 31 — CONSUMER TRANSMISSION OF MONEY ACT (Section 47-3101 to Section 47-3117)
Chapter 31A — USE OF CONSUMER IDENTIFICATION INFORMATION (Section 47-3151 to Section 47-3154)
Chapter 32 — HOTEL OCCUPANCY TAX (Subchapter I to Subchapter III)
Chapter 33 — SUPERIOR COURT, TAX DIVISION (Section 47-3301 to Section 47-3310)
Chapter 34 — MISCELLANEOUS PROVISIONS (Section 47-3401 to Section 47-3410)
Chapter 35 — LOWER INCOME HOMEOWNERSHIP TAX ABATEMENT AND INCENTIVES (Section 47-3501 to Section 47-3508)
Chapter 36 — EMPLOYEE DEFERRED COMPENSATION PROGRAM (Section 47-3601 to Section 47-3604)
Chapter 37 — INHERITANCE AND ESTATE TAXES (Section 47-3701 to Section 47-3723)
Chapter 38 — SUPERMARKET TAX INCENTIVES (Section 47-3801 to Section 47-3805)
Chapter 39 — TOLL TELECOMMUNICATION SERVICE TAX (Section 47-3901 to Section 47-3922)
Chapter 40 — DRUG PREVENTION AND CHILDREN AT RISK TAX CHECK-OFF (Section 47-4001 to Section 47-4005)
Chapter 41 — CRIMINAL PROVISIONS (Section 47-4101 to Section 47-4111)
Chapter 42 — INTEREST AND PENALTIES (Subchapter I to Subchapter III)
Chapter 43 — ADMINISTRATION (Subchapter I to Subchapter II)
Chapter 44 — COLLECTIONS (Subchapter I to Subchapter VII)
Chapter 45 — COLLEGE SAVINGS PROGRAM (Section 47-4501 to Section 47-4512)
Chapter 46 — SPECIAL TAX INCENTIVES (Section 47-4601 to Section 47-4655)
Chapter 47 — EXEMPTIONS AND ABATEMENTS APPROVAL REQUIREMENTS (Section 47-4701 to Section 47-4659)

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2013 District of Columbia CodeDivision VIII — GENERAL LAWSTitle 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES

2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES