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production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation.[Repealed] |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until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District.[Repealed] |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 Deficiencies in tax; notice of determination; protests; hearings; time for payment.[Repealed] |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filing of return and for deficiency; interest on deficiency assessments; extension of time for payment of deficiency.[Repealed] |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tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions.[Repealed] |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 Mayor may compromise penalties and adjust interest.[Repealed] |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or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof.[Repealed] |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 Administration of oaths and affidavits by Mayor.[Repealed] |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 Overpayments and refunds thereof; collection by distraint and liens; jeopardy assessments.[Repealed] |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 Stamps and other devices as evidence of collection and payment of taxes.[Repealed] |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 Abatement of taxes due where cost does not warrant collection.[Repealed] |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 General criminal penalties; prosecutions by Corporation Counsel.[Repealed] |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