Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

This is Title 47 of the DC Code, titled “Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)." It is part of Division VIII, titled “General Laws." It contains 1,371 laws divided across 171 structures.

1
General Provisions.
2
Budget Estimates.
3
Budget and Financial Management; Borrowing; Deposit of Funds.
4
Collection and Disbursement of Taxes.
5
Tax Rates Records, and Surplus Funds.
6
Tax Assessor.
7
Designation of Real Property for Assessment and Taxation. (Refs & Annos)
8
Real Property Assessment and Tax. (Refs & Annos)
9
Transfer Tax on Real Property.
10
Property Exempt from Taxation. (Refs & Annos)
11
Family Dwellings Occupied by Owners. [Repealed]
12
Special Assessments. (Refs & Annos)
12C
Nursing Facility Quality of Care Fund; Nursing Facility Assessment.
12D
Stevie Sellows Quality Improvement Fund; Icf-Idd Assessment.
13
Real Property Tax Sales. (Refs & Annos)
13A
Revised Real Property Tax Sales.
14
Taxation of Recordation and Transfers of Real Property.
15
Taxation of Personal Property.
17
Enforcement of Personal Property Taxes by Acquisition of Lien. [Repealed]
18
Income and Franchise Taxes. (Refs & Annos)
20
Gross Sales Tax. (Refs & Annos)
21
Closing-Out Sales.
22
Compensating-Use Tax. (Refs & Annos)
23
Motor Fuel Tax. (Refs & Annos)
24
Cigarette Tax.
25
Financial Institution, Guaranty Company, and Public Utility Taxes. (Refs & Annos)
26
Insurance Companies. (Refs & Annos)
27
Permits and Fees.
27A
Special Public Safety Fee.
27B
Ballpark Fee.
28
General License Law.
29
Admission to Licensed Places; Posting of Price Scale.
31
Consumer Transmission of Money Act. [Repealed]
31A
Use of Consumer Identification Information.
32
Hotel Occupancy Tax. [Repealed]
33
Superior Court, Tax Division.
34
Miscellaneous Provisions.
35
Lower Income Homeownership Tax Abatement and Incentives.
36
Employee Deferred Compensation Program.
37
Inheritance and Estate Taxes. (Refs & Annos)
38
Supermarket Tax Incentives.
39
Toll Telecommunication Service Tax. (Refs & Annos)
40
Drug Prevention and Children at Risk Tax Check-Off.
41
Criminal Provisions. (Refs & Annos)
42
Interest and Penalties.
43
Administration.
44
Collections.
45
College Savings Program.
46
Special Tax Incentives.
47
Exemptions and Abatements Approval Requirements.