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us-dc/statute/47/chapter-9 — Transfer Tax on Real Property. · Axiom
Axiom
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District of Columbia
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Statutes
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Title 47
Transfer Tax on Real Property.
22 sections
47-901
Definitions.
47-902
Enumeration of transfers exempt from tax.
47-903
Imposition of tax; rate; returns; liability for tax.
47-904
Consideration; basis for computation of tax.
47-905
Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience.
47-906
Conditions for recordation.
47-907
Presumption; burden of proof.
47-908
Deficiencies in tax.
47-909
Interest; waiver; extension of time for payment.
47-910
Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions.
47-911
Compromise of penalties.
47-912
Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations.
47-913
Administration of oaths and affidavits.
47-914
Judicial review.
47-915
Refunds; collection.
47-916
Issuance of rules and regulations to carry out chapter.
47-917
Abatement authorized.
47-918
Penalty; prosecutions.
47-919
Disposition of monies collected.
47-920
Issuance of rules and regulations for administration of chapter.
47-921
Severability; savings clause.
47-922
Effective date.
