STATE STATUTES & CODES
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DISTRICT OF COLUMBIA STATUTES AND CODES
Chapter 22 - Compensating-Use Tax (Section 47-2201 to Section 47-2214)
- Section 47-2201 - Definitions
- Section 47-2202 - Imposition of tax
- Section 47-2202.01 - Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles
- Section 47-2202.02 - Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles-Collection of ta
- Section 47-2203 - Collection of tax by vendor
- Section 47-2204 - Nonresident vendors
- Section 47-2205 - Payment of tax by purchaser
- Section 47-2206 - Exemptions
- Section 47-2207 - Collection of tax. [Repealed]
- Section 47-2208 - Surety bonds
- Section 47-2209 - Assumption or refund of tax by vendor unlawful
- Section 47-2210 - Returns and payment of tax
- Section 47-2211 - Monthly returns; content and form; payment of tax
- Section 47-2212 - Certificate of registration
- Section 47-2213 - Incorporation and application of certain provisions of Chapter 20
- Section 47-2214 - Application of chapter
District of Columbia Law
District of Columbia Court Map
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