Chapter
Transfer Tax on Real Property
- D.C. Code § 47-901— Definitions
- D.C. Code § 47-902— Enumeration of transfers exempt from tax
- D.C. Code § 47-903— Imposition of tax; rate; returns; liability for tax
- D.C. Code § 47-904— Consideration; basis for computation of tax
- D.C. Code § 47-905— Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience
- D.C. Code § 47-906— Conditions for recordation
- D.C. Code § 47-907— Presumption; burden of proof
- D.C. Code § 47-908— Deficiencies in tax
- D.C. Code § 47-909— Interest; waiver; extension of time for payment
- D.C. Code § 47-910— Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions
- D.C. Code § 47-911— Compromise of penalties
- D.C. Code § 47-912— Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations
- D.C. Code § 47-913— Administration of oaths and affidavits
- D.C. Code § 47-914— Judicial review
- D.C. Code § 47-915— Refunds; collection
- D.C. Code § 47-916— Issuance of rules and regulations to carry out chapter
- D.C. Code § 47-917— Abatement authorized
- D.C. Code § 47-918— Penalty; prosecutions
- D.C. Code § 47-919— Disposition of monies collected
- D.C. Code § 47-920— Issuance of rules and regulations for administration of chapter
- D.C. Code § 47-921— Severability; savings clause
- D.C. Code § 47-922— Effective date