For the purposes of this chapter, the term:
(1) "Alien" means organized under the laws of any country other than the United States or a territory or insular possession of the United States.
(2) "District" means the District of Columbia.
(3) "Domestic" means organized under the laws of the District of Columbia or under federal legislation.
(4) "Foreign" means organized under the laws of any state of the United States, or of any territory or insular possession of the United States.
(5) "Foreign country" means a country where an insurer, not organized under the laws of the United States, is organized or formally located.
(6) "Mayor" means the Mayor of the District of Columbia.
(7) "Net premium receipts" or "consideration received" means gross premiums or consideration received less the sum of the following:
(A) Premiums received for reinsurance assumed and consideration returned on contracts not taken or cancelled; and
(B) Dividends paid in cash or used by policyholders to pay renewal premiums.
(8) "State" means the Commonwealth of Puerto Rico, a state in the United States of America, or a United States possession or territory other than the District of Columbia.
(Aug. 17, 1937, ch. 690, title II, § 1, as added Sept. 26, 1984, D.C. Law 5- 113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2601.
Legislative History of Laws
Law 5-113, the "District of Columbia Revenue Act of 1984," was introduced in Council and assigned Bill No. 5-370, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 26, 1984 and July 10, 1984, respectively. Signed by the Mayor on July 13, 1984, it was assigned Act No. 5-164 and transmitted to both Houses of Congress for its review.
Miscellaneous Notes
Mayor authorized to issue rules: Section 12 of Title 2 of the Act of August 17, 1937, as added by § 401 of D.C. Law 5-113, provided that the Mayor shall issue rules to implement the provisions of this chapter pursuant to subchapter I of Chapter 5 of Title 2.
Mayor authorized to issue rules: Section 901 of D.C. Law 5-113 provided that the Mayor shall issue rules to implement the provisions of the act pursuant to subchapter I of Chapter 15 of Title 1.
Except for insurers organized under the laws of Canada, the domicile of an insurer organized or formally located in a foreign country shall be the insurer's principal place of business in the United States of America. The domicile of a Canadian insurer shall be the Canadian province where the insurer's headquarters are located.
(Aug. 17, 1937, ch. 690, title II, § 2, as added Sept. 26, 1984, D.C. Law 5- 113, § 401, 31 DCR 3974; Oct. 5, 1985, D.C. Law 6-42, § 453, 32 DCR 4450; Mar. 8, 1991, D.C. Law 8-237, § 2(t), 38 DCR 314; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2602.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Law 6-42, the "Department of Consumer and Regulatory Affairs Civil Infractions Act of 1985," was introduced in Council and assigned Bill No. 6-187, which was referred to the Committee on Consumer and Regulatory Affairs. The Bill was adopted on first and second readings on June 25, 1985, and July 9, 1985, respectively. Signed by the Mayor on July 16, 1985, it was assigned Act No. 6- 60 and transmitted to both Houses of Congress for its review.
Law 8-237, the "Department of Consumer and Regulatory Affairs Civil Infractions Act of 1985 Technical and Clarifying Amendments Act of 1990," was introduced in Council and assigned Bill No. 8-203, which was referred to the Committee on Consumer and Regulatory Affairs. The Bill was adopted on first and second readings on December 4, 1990, and December 18, 1990, respectively. Signed by the Mayor on December 27, 1990, it was assigned Act No. 8-320 and transmitted to both Houses of Congress for its review.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
(a) On and after the first day of September 1937, every domestic, foreign, or alien company organized as a stock, mutual, reciprocal, Lloyd's fraternal, or any other type of insurance company or association, before issuing contracts of insurance against loss of life or health, or by fire, marine, accident, casualty, fidelity and surety, title guaranty, or other hazard not contrary to public policy, shall obtain from the Commissioner of Insurance and Securities of the District of Columbia an annual license or certificate of authority, upon payment of a fee of $100 per year or fraction thereof to the District of Columbia and collected by the Commissioner of Insurance and Securities. All licenses for insurance companies who may apply for permission to do business in the District of Columbia shall date from the first of the month in which application is made, and expire on the 30th day of April following.
(b) Any license issued pursuant to this chapter shall be issued as a Financial Services endorsement to a basic business license under the basic business license system as set forth in subchapter I-A of Chapter 28 of this title.
(Aug. 17, 1937, 50 Stat. 675, ch. 690, title II, § 1; Feb. 23, 1980, D.C. Law 3-52, § 7, 27 DCR 26; renumbered as § 3 and amended, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 21, 1997, D.C. Law 11-268, § 10(jj), 44 DCR 1730; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(4), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(2), 50 DCR 6913.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2603.
1973 Ed., § 47-1801.
Effect of Amendments
D.C. Law 15-38, in subsec. (b), substituted "Financial Services endorsement to a basic business license under the basic" for "Class A Financial Services endorsement to a master business license under the master".
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 3(hh)(2) of Streamlining Regulation Emergency Act of 2003 (D.C. Act 15-145, August 11, 2003, 50 DCR 6896).
Legislative History of Laws
Law 3-52, the "District of Columbia Insurance Act Amendments of 1979," was introduced in Council and assigned Bill No. 3-53, which was referred to the Committee on Public Services and Consumer Affairs. The Bill was adopted on first and second readings on November 20, 1979, and December 4, 1979, respectively. Signed by the Mayor on December 21, 1979, it was assigned Act No. 3-142 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Law 11-268, the "Department of Insurance and Securities Regulation Establishment Act of 1996," was introduced in Council and assigned Bill No. 11- 415, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 7, 1996, and December 3, 1996, respectively. Signed by the Mayor on December 30, 1996, it was assigned Act No. 11-524 and transmitted to both Houses of Congress for its review. D.C. Law 11-268 became effective on May 21, 1997.
Law 12-261, the "Second Omnibus Regulatory Reform Amendment Act of 1998," was introduced in Council and assigned Bill No. 12-845, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on December 1, 1998, and December 15, 1998, respectively. Signed by the Mayor on December 31, 1998, it was assigned Act No. 12-615 and transmitted to both Houses of Congress for its review. D.C. Law 12-261 became effective on April 20, 1999.
For Law 15-38, see notes following § 47-2404.
Miscellaneous Notes
Department of Insurance abolished: The Department of Insurance, including the Superintendent, was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. Reorganization Order No. 43, dated June 23, 1953, as amended, established under the direction and control of a Commissioner, a Department of Insurance headed by a Superintendent. The Order provided for the organization of the Department, abolished the previously existing Department of Insurance, and provided that all functions and positions of the previous Department would be transferred to the new Department of Insurance, including the duties, powers, and authorities of all officers and employees, and that all personnel, property, records and unexpended balances relating to the functions and positions transferred would also be transferred to the new Department. This Order was issued pursuant to Reorganization Plan No. 5 of 1952. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Pursuant to the provisions of D.C. Law 11- (Act 11-524), the Department of Insurance and Securities Regulation was established and the duties of the Superintendent of Insurance and the Insurance Administration were assumed by the Commissioner of Insurance and Securities, and the Insurance Administration in the Department of Consumer and Regulatory Affairs was abolished. Pursuant to the provisions of D.C. Law 11- (Act 11-524), the Department of Insurance and Securities Regulation was established and the duties of the Superintendent of Insurance and the Insurance Administration were assumed by the Commissioner of Insurance and Securities and the Insurance Administration in the Department of Consumer and Regulatory Affairs was abolished.
Mayor authorized to issue rules: See notes to § 47-2601.
Any such company issuing contracts of insurance in the District of Columbia, without first having obtained license or certificate of authority from the Commissioner of Insurance and Securities so to do, shall upon conviction be subject to a fine of $100 per day for each day it shall engage in business without such license or certificate of authority. Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this chapter, or any rules or regulations issued under the authority of this chapter, pursuant to Chapter 18 of Title 2. Adjudication of any infraction of this chapter shall be pursuant to Chapter 18 of Title 2.
(Aug. 17, 1937, 50 Stat. 675, ch. 690, title II, § 2; renumbered as § 4, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; Mar. 8, 1991, D.C. Law 8-237, § 2(t), 38 DCR 314; enacted Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 21, 1997, D.C. Law 11-268, § 10(jj), 44 DCR 1730.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2604.
1973 Ed., § 47-1802.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
For legislative history of D.C. Law 8-237, see Historical and Statutory Notes following § 47-2602.
For legislative history of D.C. Law 11- (Act 11-524), see Historical and Statutory Notes following § 47-2603.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
Department of Insurance abolished: See Historical and Statutory Notes following § 47-2603.
All prosecutions for violations of this chapter shall be in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia or any of his assistants.
(Aug. 17, 1937, 50 Stat. 675, ch. 690, title II, § 3; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); renumbered as § 5, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(j), 52 DCR 2638.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2605.
1973 Ed., § 47-1803.
Effect of Amendments
D.C. Law 15-354 substituted "Attorney General for the District of Columbia" for "Corporation Counsel".
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
For Law 15-354, see notes following § 47-340.03.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
Each of such companies shall file an annual statement, in the form prescribed by the Superintendent, before March 1 of each year, of its operations for the year ending December 31 immediately preceding. Such statement shall be verified by oath of the president and secretary or in their absence by 2 other principal officers. The fee for filing said statement shall be $50 and payment thereof shall be collected by the Superintendent and made payable to the District of Columbia.
(Aug. 17, 1937, 50 Stat. 675, ch. 690, title II, § 4; Feb. 23, 1980, D.C. Law 3-52, § 8, 27 DCR 26; renumbered as § 6, Sept. 26, 1984, D.C. Law 5- 113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2606.
1973 Ed., § 47-1804.
Legislative History of Laws
For legislative history of D.C. Law 3-52, see Historical and Statutory Notes following § 47-2603.
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
Department of Insurance abolished: See Historical and Statutory Notes following § 47-2603.
If any such company shall fail to file the annual statement herein required, the Commissioner of Insurance and Securities may thereupon revoke its license or certificate of authority to transact business in the District of Columbia.
(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 5; renumbered as § 7, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 21, 1997, D.C. Law 11-268, § 10(jj), 44 DCR 1730.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2607.
1973 Ed., § 47-1805.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
For legislative history of D.C. Law 11- (Act 11-524), see Historical and Statutory Notes following § 47-2603.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
Department of Insurance abolished: See Historical and Statutory Notes following § 47-2603.
(a)(1) Except as provided in paragraph (1A) of this subsection, all such companies, including companies which issue annuity contracts, shall also pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 2% of their policy and membership fees and net premium receipts or consideration received in such calendar year on all insurance and annuity contracts on risks in the District of Columbia. Such tax shall be in lieu of all other taxes except:
(A) Taxes upon real estate; and
(B) Fees and charges provided for by the insurance laws of the District including amendments made to such laws by this chapter.
(1A)(A) All companies that issue contracts of insurance against accident and loss of health shall pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 2% of their policy and membership fees and net premium receipts or consideration received in that calendar year on all policies or contracts in the District of Columbia. Such tax shall be in lieu of all other taxes except:
(i) Taxes upon real estate; and
(ii) Fees and charges provided for by the insurance laws of the District.
(B) This paragraph shall apply as of October 1, 2008.
(2) Net premium receipts or consideration received means gross premiums or consideration received, not including premiums received in connection with a tax exempt "pension business" as defined in section 1012(c)(4)(D) of the Tax Reform Act of 1986 (26 U.S.C. § 833, note), by a corporation referred to in section 1012(c)(4)(B) of the Tax Reform Act of 1986, less the sum of the following:
(A) Premiums received for reinsurance assumed and premiums or consideration returned on policies or contracts cancelled or not taken; and
(B) Dividends paid in cash or used by the policyholders in payment of renewal premiums.
(C) All premiums received from policies or contracts issued in connection with a pension, annuity, profit-sharing plan or individual retirement annuity qualified or exempt under section 401, 403, 404, 408, or 501(a) of the Internal Revenue Code, or successor provisions.
(a-1) A hospital service corporation or medical service corporation may deduct, in an amount not to exceed $550,000, the corporation's payment to the rate stabilization fund under § 31-3514 and payments and expenditures pursuant to a public-private partnership entered into in accordance with the provisions of Chapter 5 of Title 31 from the amount otherwise due by the corporation under subsection (a) of this section.
(b)(1) The tax imposed by subsection (a) of this section shall, for each calendar year prior to calendar year 1977, be paid before the first day of March of the next succeeding calendar year.
(2) Except as provided in paragraph (3) of this subsection, the tax imposed for calendar year 1999, and for each calendar year thereafter, shall be paid on or before the first day of June of the calendar year in which the income to be taxed is received and before the first day of March following the close of each calendar year. The June payment shall be an amount equal to 1/2 of the total premium tax liability determined for the preceding calendar year. In accordance with rules prescribed by the Mayor, each company shall determine its total tax liability for each calendar year and pay the remainder, if any, on or before the first day of March following the close of each calendar year. Overpayments of tax may be refunded to the company or credited to the company's next installment payment, at the election of the company.
(3) The installment payment provision of subsection (b)(2) of this section shall not apply in the case of any company having a tax liability for the preceding calendar year less than $1,000. In such cases the tax shall be paid on or before the first day of March following the close of the calendar year.
(c) The certificate of authority of any company may be revoked for failure to pay the tax required by this chapter.
(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 6; May 16, 1938, 52 Stat. 358, ch. 223, § 2; Apr. 19, 1977, D.C. Law 1-124, title X, § 1000, 23 DCR 8749; Sept. 23, 1977, D.C. Law 2-19, § 3, 24 DCR 3338; renumbered as § 8, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; Sept. 10, 1992, D.C. Law 9-145, § 111, 39 DCR 4895; Mar. 17, 1993, D.C. Law 9-224, § 2, 40 DCR 592; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 29, 1998, D.C. Law 12-86, § 202, 45 DCR 1172; Apr. 20, 1999, D.C. Law 12-264, § 52(q), 46 DCR 2118; Mar. 2, 2007, D.C. Law 16-192, § 5013(b)(2), 53 DCR 6899; Aug. 16, 2008, D.C. Law 17-219, § 5055(b), 55 DCR 7598; Feb. 4, 2010, D.C. Law 18-104, § 4(c), 56 DCR 9182; Sept. 24, 2010, D.C. Law 18-223, § 2183, 57 DCR 6242.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2608.
1973 Ed., § 47-1806.
Effect of Amendments
D.C. Law 16-192 added subsec. (a-1).
D.C. Law 17-219, in subsec. (a), inserted "Except as provided in paragraph (1A)," in par. (1), and added par. (1A).
D.C. Law 18-104, in subsec. (a-1), substituted "payment to the rate stabilization fund under § 31-3514 and payments and expenditures pursuant to a public-private partnership entered into in accordance with the provisions of Chapter 5 of Title 31" for "payment to the rate stabilization fund under § 31- 3514".
D.C. Law 18-223, in subsec. (a)(1), substituted "2%" for "1.7%".
Temporary Amendments of Sections
For temporary (225 day) amendment of section, see § 111 of Omnibus Budget Support Temporary Act of 1992 (D.C. Law 9-134, July 23, 1992, law notification 39 DCR 5815).
For temporary (225 day) amendment to § 203 of D.C. Law 12-86, see § 502 of Health Insurance Portability and Accountability Federal Law Conformity, Motor Vehicle Insurance, Regulatory Reform, and Consumer Law Temporary Amendment Act of 1998 (D.C. Law 12-154, September 18, 1998, law notification 45 DCR 6951).
Temporary Amendments of Section
Section 4(c) of D.C. Law 18-134 substituted "payment to the rate stabilization fund under § 31-3514 and payments and expenditures pursuant to a public-private partnership entered into in accordance with the provisions of Chapter 5 of Title 31" for "payment to the rate stabilization fund under § 31-3514".
Section 6(b) of D.C. Law 18-134 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary delay of the provisions of § 203 of the Omnibus Regulatory Reform Amendment Act of 1998 (D.C. Law 12-86), see § 502 of the Health Insurance Portability and Accountability Federal Law Conformity Emergency Amendment Act of 1998 (D.C. Act 12-339, May 4, 1998, 45 DCR 2947) and § 502 of the Health Insurance Portability and Accountability Federal Law Conformity, Motor Vehicle Insurance, Regulatory Reform, and Consumer Law Congressional Review Emergency Amendment Act of 1998 (D.C. Act 12-429, August 6, 1998, 45 DCR 5890).
For temporary amendment of section, see § 3(a) of the Child Development Home Promotion Legislative Review Emergency Amendment Act of 1998 (D.C. Act 12-604, January 20, 1999, 45 DCR 1281) and § 3(a) of the Child Development Home Promotion Emergency Amendment Act of 1998 (D.C. Act 12-444, October 9, 1998, 45 DCR 7304).
For temporary amendment of section, see § 2(a) of the Regulatory Reform Tax Conformity Emergency Act of 1998 (D.C. Act 12-594, January 20, 1999, 45 DCR 1129), and § 2(a) of the Regulatory Reform Tax Conformity Congressional Review Emergency Act of 1999 (D.C. Act 13-42, March 31, 1999, 46 DCR 3621).
For temporary (90 day) amendment of section, see § 5013(b)(2) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 5013(b)(2) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16- 499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see § 5013(b)(2) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
For temporary (90 day) amendment of section, see § 4(c) of Hospital and Medical Services Corporation Regulatory Emergency Amendment Act of 2009 (D.C. Act 18- 277, January 11, 2010, 57 DCR 935).
For temporary (90 day) amendment of section, see § 2183 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
Legislative History of Laws
Law 1-124, the "Revenue Act For Fiscal Year 1978," was introduced in Council and assigned Bill No. 1-375, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 3, 1976 and December 17, 1976, respectively. Signed by the Mayor on January 25, 1977, it was assigned Act No. 1-226 and transmitted to both Houses of Congress for its review.
Law 2-19, the "Act to Provide Deductions for Deed Recordation Taxes and Motor Vehicle Fees and for Accelerated Payment of Taxes, Insurance Premium Receipts," was introduced in Council and assigned Bill No. 2-109, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 17, 1977 and May 31, 1977, respectively. Signed by the Mayor on June 21, 1977, it was assigned Act No. 2-48 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Law 9-145, the "Omnibus Budget Support Act of 1992," was introduced in Council and assigned Bill No. 9-222, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 12, 1992, and June 2, 1992, respectively. Approved without the signature of the Mayor on June 22, 1992, it was assigned Act No. 9-225 and transmitted to both Houses of Congress for its review. D.C. Law 9-145 became effective on September 10, 1992.
Law 9-224, the "Premium Receipts Tax Clarification Amendment Act of 1992," was introduced in Council and assigned Bill No. 9-558, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on December 1, 1992, and December 15, 1992, respectively. Signed by the Mayor on January 4, 1993, it was assigned Act No. 9-355 and transmitted to both Houses of Congress for its review. D.C. Law 9-224 became effective on March 17, 1993.
Law 12-86, the "Omnibus Regulatory Reform Amendment Act of 1998," was introduced in Council and assigned Bill No. 12-458, which was referred to the Committee on Public Works and the Environment and the Committee on Consumer and Regulatory Affairs. The Bill was adopted on first and second readings on December 19, 1997, and January 6, 1998, respectively. Signed by the Mayor on January 21, 1998, it was assigned Act No. 12-256 and transmitted to both Houses of Congress for its review. D.C. Law 12-86 became effective on April 29, 1998.
For legislative history of D.C. Law 12-264, see Historical and Statutory Notes following § 47-2608.01.
Law 16-192, the "Fiscal Year Budget Support Act of 2006", was introduced in Council and assigned Bill No. 16-679, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 9, 2006, and June 6, 2006, respectively. Signed by the Mayor on August 8, 2006, it was assigned Act No. 16-476 and transmitted to both Houses of Congress for its review. D.C. Law 16-192 became effective on March 2, 2007.
For Law 17-219, see notes following § 47-318.05a.
Law 18-104, the "Hospital and Medical Services Corporation Regulatory Amendment Act of 2009", was introduced in Council and assigned Bill No. 18-401, which was referred to the Committee on Public Services and Consumer Affairs. The bill was adopted on first and second readings on October 6, 2009, and November 3, 2009, respectively. Signed by the Mayor on November 30, 2009, it was assigned Act No. 18-239 and transmitted to both Houses of Congress for its review. D.C. Law 18-104 became effective on February 4, 2010.
For Law 18-223, see notes following § 47-355.05.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
Section 2184 of D.C. Law 18-223 provides:
"Sec. 2184. Sunset.
"This subtitle shall expire on September 30, 2015."
(Apr. 20, 1999, D.C. Law 12-264, § 52(r), 46 DCR 2118; Mar. 2, 2007, D.C. Law 16-192, § 5013(b)(3), 53 DCR 6899.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2608.1.
Emergency Act Amendments
For temporary addition of this section, see § 2(b) of the Regulatory Reform Tax Conformity Emergency Act of 1998 (D.C. Act 12-594, January 20, 1999, 45 DCR 1129).
For temporary (90 day) repeal of section, see § 5013(b)(3) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) repeal of section, see § 5013(b)(3) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) repeal of section, see § 5013(b)(3) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
Legislative History of Laws
Law 12-264, the "Technical Amendments Act of 1998," was introduced in Council and assigned Bill No. 12-804, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 10, 1998, and December 1, 1998, respectively. Signed by the Mayor on January 7, 1999, it was assigned Act No. 12-626 and transmitted to both Houses of Congress for its review. D.C. Law 12-264 became effective on April 20, 1999.
For Law 16-192, see notes following § 47-2608.
If any such company shall fail to pay the tax herein required, it shall be liable to the District of Columbia for the amount thereof, and in addition thereof a penalty of 8% per month thereafter until paid.
(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2609.
1973 Ed., § 47-1807.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
(a)(1) When a state or foreign country charges domestic companies aggregate taxes and fees which exceed the aggregate taxes and fees that the District charges under the same circumstances, then the Mayor may charge, in retaliation, the same taxes and fees to companies of the state or the foreign country when the companies are within the taxing jurisdiction of the District.
(2) When a state or a foreign country charges fines, deposits, or establishes obligations, or the restrictions which the District establishes under the same circumstances, then the Mayor may establish, in retaliation, the same fines, deposits, obligations, or restrictions for companies of the state or the foreign country when the companies are within the jurisdiction of the District.
(b) Subsection (a) of this section shall not apply to the following:
(1) Personal income taxes;
(2) Ad valorem taxes on real or personal property; and
(3) Special assessments charged by a state in connection with insurance, other than property insurance.
(c) The Mayor shall consider the amount of real and personal property taxes deducted from the taxes charged against a domestic company by a foreign jurisdiction when the Mayor determines the propriety and the extent of the retaliatory charges described in subsection (a) of this section.
(Aug. 17, 1937, ch. 690, title II, § 10, as added Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2610.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
Nothing contained in this chapter shall apply to any relief association, not conducted for profit, composed solely of officers and enlisted men of the United States Army, Navy, or Air Force, or solely of employees of any other branch of the United States government service or solely of employees of the District of Columbia government, or solely of employees of any individual, company, firm, or corporation or to any fraternal organization which issues contracts of insurance exclusively to its own members.
(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 8; renumbered as § 11, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2611.
1973 Ed., § 47-1808.
Legislative History of Laws
For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-2601.
Miscellaneous Notes
Mayor authorized to issue rules: See notes to § 47-2601.
