Skip to main content

Toggle mobile menu

Navigation

D.C. Law Library
Code of the District of Columbia
Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Code of the District of Columbia

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

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 [Repealed].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 [Repealed].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 – 47-1099.14
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 [Repealed].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 [Repealed].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 Sellow's 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 [Repealed].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 – 47-2889.08
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]. [Repealed] §§ 47-3931 – 47-3934
Chapter 40. Drug Prevention and Children at Risk Tax Check-Off. [Repealed]. [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 – 47-4681
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. [Repealed] [Not Funded] §§ 47-5001 – 47-5005
Chapter 51. Individual Taxpayer Health Insurance Responsibility Requirement. §§ 47-5101 – 47-5109

Title 46. Domestic Relations.

Title 48. Foods and Drugs.

The codes and laws on this website are in the public domain.

Please do not scrape. Instead, bulk download the HTML or XML.

Powered by the non-profit Open Law Library.