2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

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Chapter 1 - General Provisions. §§ 47-101 – 47-143
Chapter 1A - Tax Return Preparers. [Repealed]. §§ 47-161 – 47-170
Chapter 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed]. §§ 47-171 – 47-176
Chapter 1C - Tax Revision Implementation. §§ 47-181 – 47-181
Chapter 2 - Budget Estimates. §§ 47-201 – 47-215
Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds. §§ 47-301 – 47-398.06
Chapter 4 - Collection and Disbursement of Taxes. §§ 47-401 – 47-464
Chapter 5 - Tax Rates, Records, and Surplus Funds. §§ 47-501 – 47-504
Chapter 6 - Tax Assessor. §§ 47-601 – 47-602
Chapter 7 - Designation of Real Property for Assessment and Taxation. §§ 47-701 – 47-709
Chapter 8 - Real Property Assessment and Tax. §§ 47-801 – 47-895.35
Chapter 9 - Transfer Tax on Real Property. §§ 47-901 – 47-922
Chapter 10 - Property Exempt from Taxation. §§ 47-1001 – [47-1099.03]
Chapter 11 - Family Dwellings Occupied by Owners. [Repealed]. §§ 47-1101 – 47-1105
Chapter 12 - Special Assessments. §§ 47-1201 – 47-1207
Chapter 12A - Health Care Provider Assessments. §§ 47-1221 – 47-1232
Chapter 12B - Health Care Provider Assessment Act of 1995. [Repealed]. §§ 47-1241 – 47-1252
Chapter 12C - Nursing Facility Quality of Care Fund; Nursing Facility Assessment. §§ 47-1261 – 47-1269
Chapter 12D - Stevie Sellows Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment. §§ 47-1270 – 47-1278
Chapter 13 - Real Property Tax Sales. §§ 47-1301 – 47-1321
Chapter 13A - Revised Real Property Tax Sales. §§ 47-1330 – 47-1385
Chapter 14 - Taxation of Recordation and Transfers of Real Property. §§ 47-1401 – 47-1471
Chapter 15 - Taxation of Personal Property. §§ 47-1501 – 47-1536
Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy. §§ 47-1601 – 47-1605
Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien. §§ 47-1701 – 47-1712
Chapter 18 - Income and Franchise Taxes. §§ 47-1801.01 – 47-1818.08
Chapter 19 - Inheritance and Estate Taxes. [Repealed]. §§ 47-1901 – 47-1936
Chapter 20 - Gross Sales Tax. §§ 47-2001 – 47-2033
Chapter 21 - Closing-Out Sales. §§ 47-2101 – 47-2110
Chapter 22 - Compensating-Use Tax. §§ 47-2201 – 47-2214
Chapter 23 - Motor Fuel Tax. §§ 47-2301 – 47-2354
Chapter 24 - Tobacco Tax. §§ 47-2401 – 47-2426
Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes. §§ 47-2501 – 47-2515
Chapter 26 - Insurance Companies. §§ 47-2601 – 47-2611
Chapter 27 - Permits and Fees. §§ 47-2701 – 47-2740
Chapter 27A - Special Public Safety Fee. §§ 47-2751 – 47-2753
Chapter 27B - Ballpark Fee. §§ 47-2761 – 47-2763
Chapter 28 - General License Law. §§ 47-2801 – 47-2888.08
Chapter 29 - Admission to Licensed Places; Posting of Price Scale. §§ 47-2901 – 47-2911
Chapter 30 - Private Employment Agency Licenses. [Repealed]. §§ 47-3001 – 47-3011
Chapter 31 - Consumer Transmission of Money Act. [Repealed]. §§ 47-3101 – 47-3117
Chapter 31A - Use of Consumer Identification Information. §§ 47-3151 – 47-3154
Chapter 32 - Hotel Occupancy Tax. [Repealed]. §§ 47-3201 – 47-3221
Chapter 33 - Superior Court, Tax Division. §§ 47-3301 – 47-3310
Chapter 34 - Miscellaneous Provisions. §§ 47-3401 – 47-3410
Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives. §§ 47-3501 – 47-3508
Chapter 36 - Employee Deferred Compensation Program. §§ 47-3601 – 47-3604
Chapter 37 - Inheritance and Estate Taxes. §§ 47-3701 – 47-3723
Chapter 38 - Supermarket Tax Incentives. §§ 47-3801 – 47-3805
Chapter 39 - Toll Telecommunication Service Tax. §§ 47-3901 – 47-3922
Chapter 39A - Internet Tax. [Repealed]. §§ 47-3931 – 47-3934
Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]. §§ 47-4001 – 47-4005
Chapter 41 - Criminal Provisions. §§ 47-4101 – 47-4111
Chapter 42 - Interest and Penalties. §§ 47-4201 – 47-4222
Chapter 43 - Administration. §§ 47-4301 – 47-4314
Chapter 44 - Collections. §§ 47-4401 – 47-4491
Chapter 45 - College Savings Program. §§ 47-4501 – 47-4512
Chapter 46 - Special Tax Incentives. §§ 47-4601 – [47-4669]
Chapter 47 - Exemptions and Abatements Approval Requirements. §§ 47-4701 – 47-4704
Chapter 48 - District of Columbia Low-Income Housing Tax Credit §§ 47-4801 – 47-4812
Chapter 49 - ABLE Program. §§ 47-4901 – 47-4902
Chapter 50 - High Unemployment Area Tax Relief. [Not Funded] §§ 47-5001 – 47-5005
Chapter 51 - Individual Taxpayer Health Insurance Responsibility Requirement. §§ 47-5101 – 47-5109

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2018 District of Columbia CodeTitle 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]