STATUTES

STATE STATUTES & CODES

DISTRICT OF COLUMBIA STATUTES AND CODES

Chapter 11 - Recordation Tax on Deeds (Section 42-1101 to Section 42-1124)

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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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

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