Chapter
Recordation Tax on Deeds
- D.C. Code § 42-1101— Definitions
- D.C. Code § 42-1102— Deeds exempt from tax
- D.C. Code § 42-1102.01— Sales or assignments of instruments on secondary market exempt from tax
- D.C. Code § 42-1102.02— Transfer of economic interest defined
- D.C. Code § 42-1103— Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return
- D.C. Code § 42-1104— Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages
- D.C. Code § 42-1105— Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation
- D.C. Code § 42-1106— No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District
- D.C. Code § 42-1107— Burden on taxpayer to prove deed exempt from tax
- D.C. Code § 42-1108— Deficiencies in tax; notice of determination; protests; hearings; time for payment
- D.C. Code § 42-1108.01— Enforcement
- D.C. Code § 42-1109— When Mayor may compromise tax
- D.C. Code § 42-1110— When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions
- D.C. Code § 42-1111— Mayor may compromise penalties and adjust interest
- D.C. Code § 42-1112— Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof
- D.C. Code § 42-1113— Administration of oaths and affidavits by Mayor
- D.C. Code § 42-1114— Appeal from deficiency assessment
- D.C. Code § 42-1115— Overpayments and refunds thereof
- D.C. Code § 42-1116— Stamps and other devices as evidence of collection and payment of taxes
- D.C. Code § 42-1117— Promulgation of rules and regulations by Mayor
- D.C. Code § 42-1118— Abatement of taxes due where cost does not warrant collection
- D.C. Code § 42-1119— Elimination of fractional stamps or devices; payment of tax to nearest dollar
- D.C. Code § 42-1120— General criminal penalties; prosecutions by Corporation Counsel
- D.C. Code § 42-1121— Illegal acts relating to stamps and other devices; penalties
- D.C. Code § 42-1122— Collected moneys to be deposited in United States Treasury
- D.C. Code § 42-1123— Separability clause
- D.C. Code § 42-1124— Appropriations to carry out provisions of chapter