2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 5 - Tax Rates, Records, and Surplus Funds.
§ 47–502. Account showing receipts and disbursements of revenues and expenditures.

Universal Citation: DC Code § 47–502 (2018)

The Treasury Department shall accurately keep an account showing all receipts and disbursements relative to the revenues and expenditures of the District of Columbia, and shall also show the sources of the revenue, the purpose of expenditure, and the appropriation under which the expenditure is made; and any and all revenue derived from property not owned wholly or in part by the District of Columbia, as between the United States and the District of Columbia, shall be the property of the United States.

(June 29, 1922, 42 Stat. 669, ch. 249; Aug. 17, 1937, 50 Stat. 693, ch. 690, title X, § 1; May 16, 1938, 52 Stat. 375, ch. 223, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-502.

1973 Ed., § 47-502.

Section References

This section is referenced in § 47-503.

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