2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 10 — PROPERTY EXEMPT FROM TAXATION
Section 47-1010 — Rules and regulations.

The Mayor may promulgate regulations to carry out the purpose of this chapter and amend or repeal any existing regulations promulgated to carry out the purpose of this chapter.

History
(Dec. 24, 1942, 56 Stat. 1091, ch. 826, § 6; Sept. 29, 1943, 57 Stat. 568, ch. 248; Oct. 4, 1978, D.C. Law 2-116, § 2, 25 DCR 1735; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(y), 48 DCR 334.)

Annotations
Prior Codifications. 1981 Ed., § 47-1010.
1973 Ed., § 47-801f.

Effect of Amendments. D.C. Law 13-305 rewrote the section which had read:
"The Mayor is authorized to make and promulgate such rules and regulations as he may deem necessary to carry out the intent and purposes of §§ 47-1002, 47-1005, and 47-1007 to 47-1010; provided, that such rules and regulations shall include provision for mailing annually, on or before February 1st of each year, to each of the institutions, organizations, corporations, or associations required by § 47-1007 to file annual reports, notice of its contingent tax liability under §§ 47-1002, 47-1005, and 47-1007 to 47-1010, together with a copy of any standard form for such reports which shall have been prescribed by the Mayor of the District of Columbia under authority of this section."

Temporary Amendment of Section. For temporary (225 day) amendment of section, see § 2(w) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
For temporary (225 day) amendment of section, see § 12(y) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(y) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

Emergency Legislation. For temporary (90 day) amendment of section, see § 2(w) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(y) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(y) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(y) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

Legislative History of Law 2-116. For legislative history of D.C. Law 2-116, see Historical and Statutory Notes following § 47-1002.

Legislative History of Law 13-305. For Law 13-305, see notes under § 47-901.

Delegation of Authority. Delegation of authority under Act to Define Real Property Exempt from Taxation in the District of Columbia, see Mayor's Order 84-227, December 12, 1984.