Chapter 4. Collection and Disbursement of Taxes.

Subchapter I. General Provisions.

§ 47–401. Required bond for Collector of Taxes.

The Collector of Taxes before entering upon his duties shall execute a bond in the sum of $100,000, with sufficient surety or sureties, to be approved by the Mayor of the District of Columbia conditioned for the faithful performance of the duties of his office.

(Leg. Assem., Aug. 23, 1871, ch. 108, § 7; June 20, 1874, 18 Stat. 116, ch. 337, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-401.

1973 Ed., § 47-302.

Editor's Notes

Office of Collector of Taxes abolished: The Office of the Collector of Taxes was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. All functions of the Office of the Collector of Taxes including the functions of all officers, employees and subordinate agencies were transferred in the Director, Department of General Administration by Reorganization Order No. 3, dated August 28, 1952. Reorganization Order No. 20, dated November 10, 1952, transferred the functions of the Collector of Taxes to the Finance Office. The same Order provided for the Office of the Collector of Taxes headed by a Collector in the Finance Office and abolished the previously existing Office of the Collector of Taxes. Reorganization Order No. 20 was superseded and replaced by Organization Order No. 121, dated December 12, 1957, which provided that the Finance Office (consisting of the Office of the Finance Officer, Property Tax Division, Revenue Division, Treasury Division, Accounting Division, and Data Processing Division) would continue under the direction and control of the Director of General Administration, and that the Treasury Division would perform the function of collecting revenues of the District of Columbia and depositing the same with the Treasurer of the United States. Organization Order No. 121 was revoked by Organization Order No. 3, dated December 13, 1967, Part IVC of which prescribed the functions of the Finance Office within a newly established Department of General Administration. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Functions of the Finance Office as stated in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner’s Order No. 69-96, dated March 7, 1969. The collection functions of the Director of the Department of Finance and Revenue were transferred to the District of Columbia Treasurer pursuant to § 47-316 on March 5, 1981.

§ 47–402. Deputy Collector of Taxes.

The Deputy Collector of Taxes shall perform such duties as may be required of him by the Collector, and the Collector may require the said Deputy Collector to give bond for the faithful performance of his duties; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.

§ 47–403. Cashier in Collector’s office.

The cashier (in the Collector’s office) shall, in the necessary absence or inability of the Collector from any cause, perform his duties without any additional compensation; and the Collector may require the said cashier to give bond for the faithful performance of such duties during the absence or inability of the Collector; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.

§ 47–404. Account books of Collector.

(a) It shall be the duty of the Collector to keep in his office account books, in which shall be entered:

(1) The dates of payment of all taxes;

(2) The amounts paid;

(3) The names of the persons by whom payment has been made;

(4) The years paid for;

(5) The property paid on; and

(6) The names of the persons to whom assessed.

(b) His books shall at all times be open to the inspection of any officer who may be authorized by the Mayor of the District of Columbia to examine the same.

§ 47–405. Certificate of taxes and assessments due; furnishment; fee.

(a) The Mayor shall furnish whenever called upon, a certified statement of all taxes and assessments, general and special, that may be due at the time of making the certificate; and the certificate when furnished shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted from and which may be a lien upon the real property mentioned in the certificate, and the lien shall be discharged as to such subsequent purchaser, but shall not affect the liability of the person who owned the real property at the time such tax was assessed to pay the same, mentioned in the certificate. The Mayor shall collect a fee for each certificate of taxes issued.

(b) Subsection (a) of this section shall not apply to taxes and assessments, general and special, for which a lien has been recorded at the Recorder of Deeds.

(c-1) This section shall not apply to real property taxes deferred under §§ 47-845, 47-845.01, 47-845.02, and 47-845.03.

(d) The certified statement may be furnished in the form of a physical certificate or via an electronic medium, at the discretion of the Mayor. When furnished via an electronic medium, a digital signature shall be deemed a signature and official seal for purposes of subsection (a) of this section; provided, that in the absence of the digital signature, the last update to the electronic file as evidenced by the records of the Mayor, immediately prior to transfer of the real property for which the certified statement was obtained, shall be deemed the certified statement.

(Feb. 6, 1879, 20 Stat. 283, ch. 50; May 13, 1892, 27 Stat. 37, ch. 74; Mar. 3, 1917, 39 Stat. 1005, ch. 160; Mar. 3, 1925, 43 Stat. 1222, ch. 477; June 25, 1938, 52 Stat. 1202, ch. 702, § 11; Mar. 16, 1978, D.C. Law 2-57, § 2, 24 DCR 5426; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 508(e)(1), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(b), 50 DCR 896; Oct, 20, 2005, D.C. Law 16-33, § 1143(a), 52 DCR 7503.)

Prior Codifications

1981 Ed., § 47-405.

1973 Ed., § 47-306.

Effect of Amendments

D.C. Law 13-305 rewrote the section which had read:

“The Collector of Taxes shall furnish whenever called upon, a certified statement, over his hand and official seal, of all taxes and assessments, general and special, that may be due at the time of making said certificate; and said certificate when furnished shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted from and which may be a lien upon the real estate mentioned in said certificate, and said lien shall be discharged as to such subsequent purchaser, but shall not affect the liability of the person who owned the property at the time such tax was assessed to pay the same, mentioned in said certificate. The charge for each certificate of taxes so issued shall be $6.”

D.C. Law 14-282, in subsec. (b), substituted “Subsection (a) of this section” for “This section”; and added subsecs. (c) and (d).

D.C. Law 16-33 added subsec. (c-1).

Emergency Legislation

For temporary (90 day) amendment of section, see § 8(e)(1) 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(b) 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(b) 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(b) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 day) amendment of section, see §§ 1143(a), 1144 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

Temporary Legislation

For temporary (225 day) amendment of section, see § 8(e)(1) 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(b) 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(b) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Section 1144 of D.C. Law 16-33 provided that §§ 1142 and 1143 shall apply to tax periods beginning after September 30, 2005.

§ 47–406. Powers of Mayor — Adjustment of certain rates.

The Mayor of the District of Columbia is hereby authorized from time to time to adjust the rates to be charged for issuing certificates of real estate taxes and assessments due and for duplicating District of Columbia tax returns. Notice of changes in such rates shall be published in accordance with the provisions of § 2-501et seq. and, in addition, shall be filed with the Council of the District of Columbia at least 30 days prior to their effective date.

§ 47–407. Powers of Mayor — Waiver of interest and penalties. [Repealed]

Repealed.

§ 47–408. Powers of Mayor — Omission from records of uncollectible taxes and assessments.

The Mayor of the District of Columbia is authorized to direct the Collector of Taxes of the District of Columbia to omit from his records as assets of the District of Columbia any and all taxes, real and personal, and all special assessments which the Mayor may determine are uncollectible, but such determination on the part of the Mayor or the failure of the Collector to carry such taxes on his records as assets shall not affect the liability of the taxpayer for the payment of said taxes.

§ 47–409. Disbursement of taxes and appropriations; settlement of accounts. [Repealed]

[Repealed].

(June 11, 1878, 20 Stat. 105, ch. 180, § 4; June 10, 1921, 42 Stat. 24, ch. 18, § 305; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(b)(2), 63 DCR 7589.)

Prior Codifications

1981 Ed., § 47-409.

1973 Ed., § 47-309.

Section References

This section is referenced in § 47-111 and § 47-410.

Cross References

Disbursing officer, general powers, advances in money, required accounting, see § 47-111.

Emergency Legislation

For temporary (90 days) repeal of this section, see § 12(b)(2) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

§ 47–410. Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts. [Repealed]

[Repealed].

§ 47–411. Trust fund deposits and disbursements. [Repealed]

[Repealed].

§ 47–412. Applicability of personal property tax provisions. [Repealed]

Repealed.

§ 47–412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

When the last day prescribed administered by the Chief Financial Officer for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For the purposes of this section:

(1) The last day for the performance of any act shall be determined by including any authorized extension of time.

(2) The term “legal holiday” means a legal holiday in the District of Columbia.

(Apr. 8, 2011, D.C. Law 18-363, § 2(a)(2), 58 DCR 963; Oct. 30, 2018, D.C. Law 22-168, § 7093(a), 65 DCR 9388.)

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7093(a) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).

For temporary (90 days) amendment of this section, see § 7093(a) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).

For temporary (90 day) addition of § 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Emergency Amendment Act of 2011 (D.C. Act 19-33, March 15, 2011, 58 DCR 2608).

For temporary (90 day) addition of § 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-76, June 23, 2011, 58 DCR 5377).

Temporary Legislation

Section 2 of D.C. Law 19-9 added a section to D.C. Law 18-363 to read as follows: “Sec. 3a. Applicability. ”Sections 2 and 3 shall apply as of October 1, 2011.“.

Section 4(b) of D.C. Law 19-9 provided that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 19-75 added a section to D.C. Law 18-363 to read as follows:

“Sec. 3a. Applicability; transition.

“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.

“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”.

Section 6 of D.C. Law 19-75 repealed D.C. Law 19-9.

Section 8(b) of D.C. Law 19-75 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

Applicability of D.C. Law 18-363: Section 3a of D.C. Law 18-363, as added by D.C. Law 19-155, § 4, provided:

“Sec. 3a. Applicability; transition.

§ 47–413. Jeopardy assessment and collection. [Repealed]

Repealed.

(May 18, 1954, 68 Stat. 120, ch. 218, title XVI, § 1602; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(d), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-413.

1973 Ed., § 47-313.

Editor's Notes

Board of Personal Tax Appraisers abolished: The Board of Personal Tax Appraisers was abolished by Organization Order No. 121, dated December 12, 1957. This Order continued the Finance Office, under the Department of General Administration, composed of the Office of the Finance Officer, Property Tax Division, Revenue Division, Treasury Division, Accounting Division, and Data Processing Division, and also established a Board of Equalization and Review. Organization Order No. 121 was revoked by Organization Order No. 3, dated December 13, 1967, Part IVC of which prescribed the functions of the Finance Office within the newly established Department of General Administration and also established a Board of Equalization and Review in the Finance Office, composed of the Finance Officer as Chairman, and 2 or more qualified persons who are conversant with real estate values in the District of Columbia, to be designated by the Finance Officer with the approval of the Director of General Administration. Under the provisions of the Order, the Board of Equalization and Review was empowered to review and equalize real estate assessments, hear complaints against real estate assessments and take appropriate action, and to transmit equalized assessments to the Commissioner for approval. Functions of the Finance Office as stated in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner’s Order No. 69-96, dated March 7, 1969. The latter Order also provided that the Director of the Department of Finance and Revenue serve on the Board of Equalization and Review (now the Board of Real Property Assessments and Appeals). Office of Assessor abolished: The Office of Assessor was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. All functions of the Office of the Assessor including the functions of all officers, employees and subordinate agencies were transferred to the Department of General Administration by Reorganization Order No. 3 of the Board of Commissioners, dated August 28, 1952. Reorganization Order No. 20, dated November 10, 1952, abolished the Office of the Assessor and transferred the functions to the Finance Office in the Department of General Administration. The same Order provided that an Office of the Assessor would be created in the Finance Office. Reorganization Order No. 20 was superseded and replaced by Organization Order No. 121, dated December 12, 1957, which provided that the Finance Office (consisting of the Office of the Finance Officers, Property Tax Division, Revenue Division, Treasury Division, Accounting Division, and Data Processing Division) shall continue under the direction and control of the Director of General Administration, and prescribed the functions thereof. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Organization Order No. 121 was revoked by Organization Order No. 3, dated December 13, 1967, Part IVC of which prescribed the functions of the Finance Office within a newly established Department of General Administration. Functions of the Finance Office as stated in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner’s Order No. 69-96, dated March 7, 1969. Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”

§ 47–414. Abatement of taxes. [Repealed]

Repealed.

§ 47–415. Regulations.

The Mayor may promulgate regulations to carry out the purposes of this subchapter.

(Apr. 4, 2003, D.C. Law 14-282, § 11(c), 50 DCR 896.)

Emergency Legislation

For temporary (90 day) addition of this section, see § 12(c) 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) addition of this section, see § 12(c) 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) addition of this section, see § 12(c) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

Temporary Legislation

For temporary (225 day) addition of section, see § 12(c) 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) addition of section, see § 12(c) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

Subchapter II. Payments for Information Leading to Revenue Recovery.

§ 47–421. Interest. [Repealed]

Repealed.

§ 47–422. Authority to make payments. [Repealed]

Repealed.

(Sept. 23, 1977, D.C. Law 2-20, § 3, 24 DCR 3339; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(f), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-422.

1973 Ed., § 47-332.

Editor's Notes

Appropriations authorized: Section 111 of Pub. L. 104-194, 110 Stat. 2365, the District of Columbia Appropriations Act, 1997, provided that there are appropriated from the applicable funds of the District of Columbia such sums as may be necessary for making payments authorized by this subchapter.

(b) In connection with any such suit, the Mayor of the District of Columbia is authorized to secure professional and other services at such rates as may be usual and customary for such services in the jurisdiction involved.

§ 47–433. Definitions.

For purposes of this subchapter:

(1) The term “taxes” means:

(A) Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;

(B) Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or

(C) Any interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432.

(2) The term “state” means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.

Subchapter IV. Multistate Tax Compact.

§ 47–441. Adopted; form.

The Multistate Tax Compact is adopted and entered into with all jurisdictions legally joining therein, in the form substantially set forth as follows:

Article I Purposes. The purposes of this compact are to:

1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including equitable apportionment of tax bases and settlement of apportionment disputes.

2. Promote uniformity or compatibility in significant components of tax systems.

3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration.

4. Avoid duplicative taxation.

Article II Definitions.

1. “State” means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States.

2. “Subdivision” means any governmental unit or special district of a state.

3. “Taxpayer” means any corporation, partnership, firm, association, governmental unit or agency or person acting as a business entity in more than one state.

4. “Income tax” means a tax imposed on or measured by net income including any tax imposed on or measured by an amount arrived at by deducting expenses from gross income, one or more forms of which expenses are not specifically and directly related to particular transactions.

5. “Capital stock tax” means a tax measured in any way by the capital of a corporation considered in its entirety.

6. “Gross receipts tax” means a tax, other than a sales tax, which is imposed on or measured by the gross volume of business, in terms of gross receipts or in other terms, and in the determination of which no deduction is allowed which would constitute the tax an income tax.

7. “Sales tax” means a tax imposed with respect to the transfer for a consideration of ownership, possession, or custody of tangible personal property or the rendering of services measured by the price of the tangible personal property transferred or services rendered and which is required by state or local law to be separately stated from the sales price, by the seller, or which is customarily separately stated from the sales price, but does not include a tax imposed exclusively on the sale of a specifically identified commodity or article or class of commodities or articles.

8. “Use tax” means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession, or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property and (b) is complementary to a sales tax.

9. “Tax” means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax which has a multistate impact, except that the provisions of Articles III, IV, and V of this compact shall apply only to the taxes specifically designated therein and the provisions of Article IX of this compact shall apply only in respect to determinations pursuant to Article IV.

Article III Elements of Income Tax Laws. Repealed.

Article IV Division of Income. Repealed.

Article V Elements of Sales and Use Tax Laws. Tax Credit.

1. Each purchaser liable for a use tax on tangible personal property shall be entitled to full credit for the combined amount or amounts of legally imposed sales or use taxes paid by him with respect to the same property to another state and any subdivision thereof. The credit shall be applied first against the amount of any use tax due the state, and any unused portion of the credit shall then be applied against the amount of any use tax due a subdivision.

Exemption Certificates.
Vendors May Rely.

2. Whenever a vendor receives and accepts in good faith from a purchaser a resale or other exemption certificate or other written evidence of exemption authorized by the appropriate state or subdivision taxing authority, the vendor shall be relieved of liability for a sales or use tax with respect to the transaction.

Article VI The Commission.

Organization and Management.

1.(a) The Multistate Tax Commission is hereby established. It shall be composed of one “member” from each party state who shall be the head of the state agency charged with the administration of the types of taxes to which this compact applies. If there is more than one such agency, the state shall provide by law for the selection of the Commission member from the heads of the relevant agencies. State law may provide that a member of the Commission be represented by an alternate but only if there is on file with the Commission written notification of the designation and identity of the alternate. The Attorney General of each party state or his designee, or other counsel if the laws of the party state specifically provide, shall be entitled to attend the meetings of the Commission, but shall not vote. Such Attorneys General, designees, or other counsel shall receive all notices of meetings required under paragraph 1(e) of this article.

(b) Each party state shall provide by law for the selection of representatives from its subdivisions affected by this compact to consult with the Commission member from that state.

(c) Each member shall be entitled to one vote. The Commission shall not act unless a majority of the members are present, and no action shall be binding unless approved by a majority of the total number of members.

(d) The Commission shall adopt an official seal to be used as it may provide.

(e) The Commission shall hold an annual meeting and such other regular meetings as its bylaws may provide and such special meetings as its Executive Committee may determine. The Commission bylaws shall specify the dates of the annual and any other regular meetings, and shall provide for the giving of notice of annual, regular, and special meetings. Notices of special meetings shall include the reasons therefor and an agenda of the items to be considered.

(f) The Commission shall elect annually, from among its members, a Chairman, a Vice Chairman and a Treasurer. The Commission shall appoint an Executive Director who shall serve at its pleasure, and it shall fix his duties and compensation. The Executive Director shall be Secretary of the Commission. The Commission shall make provisions for the bonding of such of its officers and employees as it may deem appropriate.

(g) Irrespective of the civil service, personnel, or other merit system laws of any party state, the Executive Director shall appoint or discharge such personnel as may be necessary for the performance of the functions of the Commission, and shall fix their duties and compensation. The Commission bylaws shall provide for personnel policies and programs.

(h) The Commission may borrow, accept, or contract for the services of personnel from any state, the United States, or any other governmental entity.

(i) The Commission may accept for any of its purposes and functions, any and all donations and grants of money, equipment, supplies, materials, and services, conditional or otherwise, from any governmental entity and may utilize and dispose of the same.

(j) The Commission may establish one or more offices for the transacting of its business.

(k) The Commission shall adopt bylaws for the conduct of its business. The Commission shall publish its bylaws in convenient form, and shall file a copy of the bylaws and any amendments thereto with the appropriate agency or officer in each of the party states.

(l) The Commission annually shall make to the Governor and legislature of each party state a report covering its activities for the preceding year. Any donation or grant accepted by the Commission or services borrowed shall be reported in the annual report of the Commission, and shall include the nature, amount, and conditions, if any, of the donation, gift, grant, or services borrowed and the identity of the donor or lender. The Commission may make additional reports as it may deem desirable.

Committees.

2.(a) To assist in the conduct of its business when the full Commission is not meeting, the Commission shall have an Executive Committee of seven members, including the Chairman, Vice Chairman, Treasurer, and four other members elected annually by the Commission. The Executive Committee, subject to the provisions of this compact and consistent with the policies of the Commission, shall function as provided in the bylaws of the Commission.

(b) The Commission may establish advisory and technical committees, membership on which may include private persons and public officials, in furthering any of its activities. Such committees may consider any matter of concern to the Commission, including problems of special interest to any party state and problems dealing with particular types of taxes.

Powers.

3. In addition to powers conferred elsewhere in this compact, the Commission shall have power to:

(a) Study state and local tax systems and particular types of state and local taxes.

(b) Develop and recommend proposals for an increase in uniformity or compatibility of state and local tax laws with a view toward encouraging the simplification and improvement of state and local tax law and administration.

(c) Compile and publish information as in its judgment would assist the party states in implementation of the compact and taxpayers in complying with state and local tax laws.

(d) Do all things necessary and incidental to the administration of its functions pursuant to this compact.

Finance.

4.(a) The Commission shall submit to the Governor or designated officer or officers of each party state a budget of its estimated expenditures for such period as may be required by the laws of that state for presentation to the legislature thereof.

(b) Each of the Commission’s budgets of estimated expenditures shall contain specific recommendations of the amounts to be appropriated by each of the party states. The total amount of appropriations requested under any such budget shall be apportioned among the party states as follows: one-tenth in equal shares; and the remainder in proportion to the amount of revenue collected by each party state and its subdivisions from income taxes, capital stock taxes, gross receipts taxes, sales and use taxes. In determining such amounts, the Commission shall employ such available public sources of information as, in its judgment, present the most equitable and accurate comparisons among the party states. Each of the Commission’s budgets of estimated expenditures and requests for appropriations shall indicate the sources used in obtaining information employed in applying the formula contained in this paragraph.

(c) The Commission shall not pledge the credit of any party state. The Commission may meet any of its obligations in whole or in part with funds available to it under paragraph 1(i) of this article; provided that the Commission takes specific action setting aside such funds prior to incurring any obligation to be met in whole or in part in such manner. Except where the Commission makes use of funds available to it under paragraph 1(i), the Commission shall not incur any obligation prior to the allotment of funds by the party states adequate to meet the same.

(d) The Commission shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the Commission shall be subject to the audit and accounting procedures established under its bylaws. All receipts and disbursements of funds handled by the Commission shall be audited yearly by a certified or licensed public accountant and the report of the audit shall be included in and become part of the annual report of the Commission.

(e) The accounts of the Commission shall be open at any reasonable time for inspection by duly constituted officers of the party states and by any persons authorized by the Commission.

(f) Nothing contained in this article shall be construed to prevent Commission compliance with laws relating to audit or inspection of accounts by or on behalf of any government contributing to the support of the Commission.

Article VII Uniform Regulations and Forms.

1. Whenever any two or more party states, or subdivisions of party states, have uniform or similar provisions of law relating to an income tax, capital stock tax, gross receipts tax, sales or use tax, the Commission may adopt uniform regulations for any phase of the administration of such law, including assertion of jurisdiction to tax, or prescribing uniform tax forms. The Commission may also act with respect to the provisions of Article IV of this compact.

2. Prior to the adoption of any regulation, the Commission shall:

(a) As provided in its bylaws, hold at least one public hearing on due notice to all affected party states and subdivisions thereof and to all taxpayers and other persons who have made timely request of the Commission for advance notice of its regulation-making proceedings.

(b) Afford all affected party states and subdivisions and interested persons an opportunity to submit relevant written data and views, which shall be considered fully by the Commission.

3. The Commission shall submit any regulations adopted by it to the appropriate officials of all party states and subdivisions to which they might apply. Each such state and subdivision shall consider any such regulation for adoption in accordance with its own laws and procedures.

Article VIII Interstate Audits.

1. This article shall be in force only in those party states that specifically provide therefor by statute.

2. Any party state or subdivision thereof desiring to make or participate in an audit of any accounts, books, papers, records, or other documents, may request the Commission to perform the audit on its behalf. In responding to the request, the Commission shall have access to and may examine, at any reasonable time, such accounts, books, papers, records, and other documents and any relevant property or stock of merchandise. The Commission may enter into agreements with party states or their subdivisions for assistance in performance of the audit. The Commission shall make charges, to be paid by the state or local government or governments for which it performs the service, for any audits performed by it in order to reimburse itself for the actual costs incurred in making the audit.

3. The Commission may require the attendance of any person within the state where it is conducting an audit or part thereof at a time and place fixed by it within such state for the purpose of giving testimony with respect to any account, book, paper, documents, other record, property or stock of merchandise being examined in connection with the audit. If the person is not within the jurisdiction, he may be required to attend for such purpose at any time and place fixed by the Commission within the state of which he is a resident; provided, that such state has adopted this article.

4. The Commission may apply through the Mayor of the District of Columbia, to any court in the District of Columbia having power to issue compulsory process for orders in aid of its powers and responsibilities pursuant to this article, if the party or subject matter on account of which the Commission seeks an order is within the jurisdiction of the courts of the District of Columbia. The Commission may apply for such order to the courts of the state or subdivision thereof, other than the District of Columbia, on behalf of which the audit is being made, or in which the party or subject matter being sought is situated, to the extent that the Commission is authorized to do so by the laws of such other state. Failure of any person to obey any such order shall be punishable as contempt of the issuing court.

5. The Commission may decline to perform any audit requested if it finds that its available personnel or other resources are insufficient for the purpose or that, in the terms requested, the audit is impracticable of satisfactory performance. If the Commission, on the basis of its experience, has reason to believe that an audit of a particular taxpayer, either at a particular time or on a particular schedule, would be of interest to a number of party states or their subdivisions, it may offer to make the audit or audits, the offer to be contingent on sufficient participation therein as determined by the Commission.

6. Information obtained by an audit pursuant to this article shall be confidential and available only for tax purposes to party states, their subdivisions, or the United States. Availability of information shall be in accordance with the laws of the states or subdivisions on whose account the Commission performs the audit, and only through the appropriate agencies or officers of such states or subdivisions. Nothing in this article shall be construed to require any taxpayer to keep records for any period not otherwise required by law.

7. Other arrangements made or authorized pursuant to law for cooperative audit by or on behalf of the party states or any of their subdivisions are not superseded or invalidated by this article.

8. In no event shall the Commission make any charge against a taxpayer for an audit.

9. As used in this article, “tax”, in addition to the meaning ascribed to it in Article II, means any tax or license fee imposed in whole or in part for revenue purposes.

Article IX Entry into Force and Withdrawal.

1. This compact shall enter into force when enacted by any seven states. Thereafter, this compact shall become effective as to any other state upon its enactment thereof. The Commission shall arrange for notification of all party states whenever there is a new enactment of the compact.

2. Any party state may withdraw from this compact by enacting a statute repealing the same. No withdrawal shall affect any liability already incurred by or chargeable to a party state prior to the time of such withdrawal.

Article X Effect on Other Laws and Jurisdiction. Nothing in this compact shall be construed to:

(a) Affect the power of any state or subdivision thereof to fix rates of taxation.

(b) Apply to any tax or fixed fee imposed for the registration of a motor vehicle or any tax on motor fuel, other than a sales tax; provided that the definition of “tax” in Article VIII 9. may apply for the purposes of that article and the Commission’s powers of study and recommendation pursuant to Article VI 3. may apply.

(c) Withdraw or limit the jurisdiction of any state or local court or administrative officer or body with respect to any person, corporation, or other entity or subject matter, except to the extent that such jurisdiction is expressly conferred by or pursuant to this compact upon another agency or body.

(d) Supersede or limit the jurisdiction of any court of the United States.

Article XI Construction and Severability. This compact shall be liberally construed so as to effectuate the purposes thereof. The provisions of this compact shall be severable and if any phrase, clause, sentence, or provision of this compact is declared to be contrary to the constitution of any state or of the United States or the applicability thereof to any government, agency, person, or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person, or circumstance shall not be affected thereby if this compact shall be held contrary to the constitution of any state participating therein, the compact shall remain in full force and effect as to the remaining party states and in full force and effect as to the state affected as to all severable matters.

(July 18, 1981, D.C. Law 4-17, § 2, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 24, 2013, D.C. Law 20-61, §§ 7342(a), (b), 60 DCR 12472.)

Prior Codifications

1981 Ed., § 47-441.

Section References

This section is referenced in § 1-523.01, § 47-444, and § 47-1817.01a.

Effect of Amendments

The 2013 amendment by D.C. Law 20-61 repealed and re-enacted this section.

Cross References

Mayoral nomination of agency heads, review and approval of Council, see § 1-523.01.

Emergency Legislation

For temporary (90 days) repeal of this section, see § 7342(a) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) reenactment of this section, see § 7342(b) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) repeal of this section, see § 7342(a) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

For temporary (90 days) reenactment of this section, see § 7342(b) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Short Title

Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012.

§ 47–442. Appointment to Multistate Tax Commission; alternate.

The Mayor, with the advice and consent of the Council, shall appoint a person who shall be the District of Columbia member of the Multistate Tax Commission. Such person may designate an alternate who may represent him on the Commission and who shall be a deputy or principal assistant of the agency headed by the designated member.

§ 47–443. Existing District tax laws and regulations not affected.

Nothing contained in this subchapter shall be construed to repeal or otherwise limit the effectiveness of existing District of Columbia tax laws and regulations.

(July 18, 1981, D.C. Law 4-17, § 4, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 24, 2013, D.C. Law 20-61, § 7342(c), 60 DCR 12472.)

Prior Codifications

1981 Ed., § 47-443.

Section References

This section is referenced in § 47-392.02.

Effect of Amendments

The 2013 amendment by D.C. Law 20-61 deleted “for which there are no corresponding provisions in the Uniform Division of Income provisions contained in Article IV of the Multistate Compact in § 47-441” following “regulations.”

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7342(c) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) amendment of this section, see § 7342(c) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Short Title

Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012.

§ 47–444. Audits.

Article VIII of the Multistate Tax Compact, as set forth in § 47-441, shall be in full force and effect in and with respect to the District of Columbia.

§ 47–445. Rules and regulations.

The Chief Financial Officer is authorized to promulgate rules and regulations necessary for the efficient administration of this subchapter.

(July 18, 1981, D.C. Law 4-17, § 6, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 24, 2013, D.C. Law 20-61, § 7342(d), 60 DCR 12472.)

Prior Codifications

1981 Ed., § 47-445.

Effect of Amendments

The 2013 amendment by D.C. Law 20-61 substituted “Chief Financial Officer” for “Mayor.”

Emergency Legislation

For temporary (90 day) repeal of section, see § 12(d) 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) repeal of section, see § 12(d) 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) repeal of section, see § 12(d) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 days) amendment of this section, see § 7342(d) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) amendment of this section, see § 7342(d) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Temporary Legislation

For temporary (225 day) repeal of section, see § 12(d) 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) repeal of section, see § 12(d) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

Short Title

Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012.

Delegation of Authority

Delegation of authority pursuant to Law 4-17, see Mayor’s Order 86-145, August 25, 1986.

§ 47–446. Implementation subject to appropriations. [Repealed]

Repealed.

Subchapter V. Amnesty.

§ 47–451. Amnesty. [Repealed]

Repealed.

(Feb. 28, 1987, D.C. Law 6-209, § 101, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(i), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-451.

Editor's Notes

Amnesty from tax liability for fiscal year beginning October 1, 1994.—For temporary authorization of the Mayor to provide amnesty to a taxpayer liable for the payment of a specific tax for which a return or report was required to be filed before October 1, 1994, see § 105 of D.C. Law 10-253. Section 1301(b) of D.C. Law 10-253 provided that the act shall expire on the 225th day of its having taken effect or upon the effective date of the Multiyear Budget Spending Reduction and Support Act of 1995, whichever occurs first.

§ 47–452. Establishment and application; availability; publicity. [Repealed]

Repealed.

§ 47–453. Interest. [Repealed]

Repealed.

(Feb. 28, 1987, D.C. Law 6-209, § 301, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-453.

Effective Dates

Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.

Editor's Notes

Editor's Notes

Delegation of Authority

Delegation of authority under Law 6-209, see Mayor’s Order 87-104, April 23, 1987.

§ 47–459.01. Amnesty. [Repealed]

Repealed.

Subchapter VI. Tax Revision Commission.

§ 47–461. Council findings.

The Council of the District of Columbia finds that:

(1) Many District residents and businesses are already overburdened by current taxation levels.

(2) The health of the District’s tax base and its potential for economic growth require the maintenance of a competitive tax burden between the District and neighboring jurisdictions.

(3) Present tax policies and laws are in need of evaluation with respect to their equitability, productivity, efficiency, and effect on economic growth;

(4) New or broadened revenue sources must be explored as possible substitutes for current uncompetitive rates to meet the District’s revenue needs, but they must be evaluated carefully in terms of their equity and their effect on economic growth.

(5) The last comprehensive study of District taxes occurred in 2014, and more recent tax changes have been somewhat piecemeal and sometimes made without regard to the system as a whole or knowledge of long-term effects.

§ 47–462. Tax Revision Commission — Established; submission of recommendations.

(a) There is established a Tax Revision Commission (“Commission”) with the purpose of preparing comprehensive recommendations to the Council and the Mayor which:

(1) Provide for fairness and equity in the apportionment of taxes and promote progressivity;

(2) Broaden the tax base;

(3) Make the District’s tax policy more competitive with surrounding jurisdictions;

(4) Encourage business growth and job creation; and

(5) Modernize, simplify, and increase transparency in the District’s tax code.

(b) Specific functions of the Commission shall include the following:

(1) To analyze the District’s current tax system in terms of revenue productivity and stability, efficiency, equity, simplicity of administration, and effect upon the District’s economy;

(2) To propose innovative solutions for meeting the District’s projected revenue needs while recommending potential modifications to tax rates;

(3) To identify economic activities which are either beneficial or detrimental to the District’s economy and which should be either encouraged or discouraged through tax policy;

(4) To recommend changes in the District’s current tax policies and laws;

(5) To establish or revise criteria and a conceptual framework for evaluating current and future taxes. Such criteria and framework shall consider racial equity impacts;

(6) To identify unused and duplicative tax credits and tax abatements and recommend policy changes to improve the way the District utilizes tax expenditures; and

(7) To analyze the specific changes to the District's tax system since the Commission's most recent recommendations to determine the extent to which such changes are consistent with the principles identified in this section.

(c) The Commission shall submit its recommendations in the form of a report or reports similar in form and scope as those transmitted by the Commission on February 12, 2014. The report or reports shall be accompanied by draft legislation, regulations, amendments to existing regulations, or other specific steps for implementing the recommendations.

(d) The Commission shall submit to the Council and the Mayor its final report no later than one year after the Commission's appointment. Appointments to the Commission shall expire 60 days after the Commission submits its report[].

(e) Every 10 years after the submission of the previous Commission's report, a new Commission shall be convened. The Mayor and the Chairman of the Council shall make new appointments consistent with the provisions of this subchapter and may appoint members who previously have served on the Commission.

(June 13, 1996, D.C. Law 11-143, § 3, 43 DCR 2170; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 14, 2011, D.C. Law 19-21, § 7062(b), 58 DCR 6226; Sept. 26, 2012, D.C. Law 19-171, § 114(c), 59 DCR 6190; Mar. 5, 2013, D.C. Law 19-211, § 2(a), 59 DCR 13281; Dec. 24, 2013, D.C. Law 20-61, § 7142, 60 DCR 12472; Mar. 16, 2021, D.C. Law 23-200, § 2(b), 68 DCR 00120.)

Prior Codifications

1981 Ed., § 47-462.

Effect of Amendments

D.C. Law 19-21 rewrote subsecs. (a)(1), (b)(6), and (d); in subsec. (a)(2), deleted “and” from the end; added subsecs. (a)(4) and (5); in subsec. (b)(2), substituted “recommending potential modifications to tax rates” for “enabling the possibility that general rates might be reduced”; and, in subsec. (c), substituted “June 2, 1998, and entitled ‘Taxing Simply, Taxing Fairly’ ”for “December 5, 1977, pursuant to Council Resolution 1-149”.

The 2012 amendment by D.C. Law 19-171 substituted a semicolon for the period at the end of (a)(3).

The 2013 amendment by D.C. Law 19-211 added (b)(7).

The 2013 amendment by D.C. Law 20-61 substituted “December 31, 2013” for “9 months after the Commission’s appointment” in (d).

Emergency Legislation

See Historical and Statutory Notes following § 47-461.

For temporary (90 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Emergency Act of 2013 (D.C. Act 20-19, March 1, 2013, 60 DCR 3974, 20 DCSTAT 476).

For temporary (90 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Congressional Review Emergency Act of 2013 (D.C. Act 20-67, May 15, 2013, 60 DCR 7232, 20 DCSTAT 1417).

For temporary (90 days) amendment of this section, see § 7142 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) amendment of this section, see § 7142 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Temporary Legislation

For temporary (225 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Temporary Amendment Act of 2013 (D.C. Law 20-5, May 18, 2013, 60 DCR 4667, 20 DCSTAT 1272).

Short Title

Section 7141 of D.C. Law 20-61 provided that Subtitle N of Title VII of the act may be cited as the “Tax Revision Commission Extension and Procurement Streamlining Amendment Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.

§ 47–463. Tax Revision Commission — Composition; selection of Director.

(a) The Commission shall be a nonpartisan body composed of 11 members, including a Chairperson.

(b) The members of the Commission shall be appointed as follows:

(1) The Mayor shall appoint 5 members, of whom:

(A) Three shall be experts in the field of taxation, such as tax lawyers or public finance economists;

(B) One shall be a community representative, such as a leader of a public-interest group, labor union, civic association, or a tenant or housing association; and

(C) One shall be a representative of one or more important sectors of the business community, such as real estate, banking, retail, or high technology.

(2) The Chairman of the Council shall appoint 5 members, of whom:

(A) Three shall be experts in the field of taxation, such as tax lawyers or public finance economists;

(B) One shall be a community representative, such as a leader of a public-interest group, labor union, civic association, or a tenant or housing association; and

(C) One shall be a representative of one or more important sectors of the business community, such as real estate, banking, retail, or high technology.

(3) The Chief Financial Officer, or his or her designee, shall be an ex officio member of the Commission.

(4) The Chairman of the Council shall appoint one member of the Commission as the Chairperson of the Commission.

(c) All appointments shall be made within 60 days of [March 16, 2021]. A vacancy shall be filled in the same manner in which the initial appointment was made.

(d) The Commission, by a majority vote, shall select a Director who shall perform the duties required for the day-to-day functioning of the Commission as considered necessary by the members, including appointment of staff, selection of consultants, and the administration of meetings and report production.

(e) Each member of the Commission shall serve without compensation. Each member may be reimbursed for actual expenses pursuant to § 1-611.08.

(f) Members of the Commission shall act with the utmost integrity and professionalism. Each member shall avoid conflicts of interest and may seek the advice of the Office of the Attorney General to ensure that his or her duties are being discharged ethically.

(June 13, 1996, D.C. Law 11-143, § 4, 43 DCR 2170; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 14, 2011, D.C. Law 19-21, § 7062(c), 58 DCR 6226; Sept. 26, 2012, D.C. Law 19-171, § 114(p), 59 DCR 6190; Mar. 16, 2021, D.C. Law 23-200, § 2(c), 68 DCR 00120.)

Prior Codifications

1981 Ed., § 47-463.

Effect of Amendments

D.C. Law 19-21 rewrote the section, which formerly read:

“(a) The Commission shall be a nonpartisan Commission composed of 17 members drawn from experts in the field of taxation such as tax lawyers and public finance economists; several community representatives such as members of labor unions, public interest groups, civic associations, and tenant and housing associations; and representatives of important sectors of the business community such as real estate, banking, retailing, and public utilities.

“(b) Eight members of the Commission shall be appointed by the Mayor, and 9 members shall be appointed by the Council. The Council shall appoint the Chairperson of the Commission from among the Council-appointed members of the Commission. All appointments shall be made within 60 days of June 13, 1996. A vacancy shall be filled in the same manner in which its initial appointment was made.

“(c) The Commission, by a vote in which a majority of the members are in the affirmative, may select a Director who shall perform the duties required for the day-to-day functioning of the Commission as deemed necessary by the members, including, but not limited to, appointment of staff and selection of consultants.

“(d) The Commission may appoint task forces composed of representatives from the District of Columbia, the State of Maryland, and the Commonwealth of Virginia.

“(e) Each member of the Commission shall serve without compensation. Each member, however, may be reimbursed for actual expenses pursuant to section 1108 of the District of Columbia Government Comprehensive Merit Personnel Act of 1978, effective March 3, 1979 (§ 1-611.08).”

The 2012 amendment by D.C. Law 19-171 substituted “§ 1-611.08” for “section 1108 of the District of Columbia Government Comprehensive Merit Personnel Act of 1978, effective March 3, 2979 (§ 1-611.08)” in (e).

§ 47–464. Tax Revision Commission — Authority.

(a) The Chairperson of the Commission, or his or her designated representative, who must be a member of the Commission, shall convene all meetings of the Commission. Six members of the Commission shall constitute a quorum. Voting by proxy shall not be permitted.

(b) The Commission shall have the authority to create and operate under its own rules of procedure, consistent with this subchapter and Chapter 5 of Title 2 [§ 2-501 et seq.].

(d) The Commission, or committees thereof, may, for the purpose of carrying out the provisions of this subchapter, hold hearings, and shall sit and act at such times and places and administer oaths as required.

(e) The Commission shall have the authority to request directly from each department, agency, or instrumentality of the District Government, and each department, agency, or instrumentality is hereby authorized to furnish directly to the Commission upon its request, any information reasonably considered necessary by the Commission to carry out its functions under this subchapter.

(f) The Commission is authorized to use space and supplies owned or rented by the District government. The Commission is further authorized to use staff loaned from the Council or detailed by the Mayor for such purposes consistent with this subchapter as the Commission may determine.

(g) The Commission’s operations shall be funded by annual appropriations, private sector assistance, or both.

(h) If a special fund is established by the Commission for the receipt of operating donations from non-government sources, the fund shall be administered in accordance with established funding and auditing procedures of the District government. The expenditure of such donations shall not be subject to appropriation. The Commission shall keep a record, available to the public for inspection, of all such donations and any substantial non-government in-kind contributions received. The record shall include the full name, address, and occupation or type of business of each donor. “Substantial non-government in-kind contributions” shall include any service reasonably valued at more than $5,000 which is received from any source other than the District or federal government.

(June 13, 1996, D.C. Law 11-143, § 5, 43 DCR 2170; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 14, 2011, D.C. Law 19-21, § 7062(d), 58 DCR 6226; Sept. 26, 2012, D.C. Law 19-171, § 114(q), 59 DCR 6190.)

Prior Codifications

1981 Ed., § 47-464.

Effect of Amendments

D.C. Law 19-21, in subsec. (a), substituted “Six members” for “Seven members”; and, in subsec. (e), substituted “information reasonably considered” for “information deemed”.

The 2012 amendment by D.C. Law 19-171 substituted “this subchapter” for “this act” in (b), (d), (e), and (f); and substituted “Chapter 5 of Title 2” for “the Administrative Procedure Act, approved October 21, 1968 (§ 2-501 et seq.)” in (b).

Emergency Legislation

See Historical and Statutory Notes following § 47-461.

References in Text

“This act”, referred to in subsections (b), (d), (e), and (f) is D.C. Law 11-143, which is codified at §§ 47-461 through 47-815.