Title 47. Taxation, Licensing, Permits, Assessments, and Fees.

Chapter 1. General Provisions.
Chapter 1A. Tax Return Preparers.[Repealed]
Chapter 1B. Crediting of Tax Refunds Against Delinquent Taxes.[Repealed]
Chapter 2. Budget Estimates.
Chapter 3. Budget and Financial Management; Borrowing; Deposit of Funds.
Chapter 4. Collection and Disbursement of Taxes.
Chapter 5. Tax Rates Records, and Surplus Funds.
Chapter 6. Tax Assessor.
Chapter 7. Designation of Real Property for Assessment and Taxation.
Chapter 8. Real Property Assessment and Tax.
Chapter 9. Transfer Tax on Real Property.
Chapter 10. Property Exempt from Taxation.
Chapter 11. Family Dwellings Occupied by Owners.[Repealed]
Chapter 12. Special Assessments.
Chapter 12A. Health Care Provider Assessments.[Expired]
Chapter 12B. Health Care Provider Assessment Act of 1995.[Repealed]
Chapter 12C. Nursing Facility Quality of Care Fund; Nursing Facility Assessment.
Chapter 12D. Stevie Sellows Quality Improvement Fund; Icf-Idd Assessment.
Chapter 13. Real Property Tax Sales.
Chapter 13A. Revised Real Property Tax Sales.
Chapter 14. Taxation of Recordation and Transfers of Real Property.
Chapter 15. Taxation of Personal Property.
Chapter 16. Enforcement of Personal Property Taxes by Distraint or Levy.[Repealed]
Chapter 17. Enforcement of Personal Property Taxes by Acquisition of Lien.[Repealed]
Chapter 18. Income and Franchise Taxes.
Chapter 19. Inheritance and Estate Taxes.[Repealed]
Chapter 20. Gross Sales Tax.
Chapter 21. Closing-Out Sales.
Chapter 22. Compensating-Use Tax.
Chapter 23. Motor Fuel Tax.
Chapter 24. Cigarette Tax.
Chapter 25. Financial Institution, Guaranty Company, and Public Utility Taxes.
Chapter 26. Insurance Companies.
Chapter 27. Permits and Fees.
Chapter 27A. Special Public Safety Fee.
Chapter 27B. Ballpark Fee.
Chapter 28. General License Law.
Chapter 29. Admission to Licensed Places; Posting of Price Scale.
Chapter 30. Private Employment Agency Licenses.
Chapter 31. Consumer Transmission of Money Act.[Repealed]
Chapter 31A. Use of Consumer Identification Information.
Chapter 32. Hotel Occupancy Tax.[Repealed]
Chapter 33. Superior Court, Tax Division.
Chapter 34. Miscellaneous Provisions.
Chapter 35. Lower Income Homeownership Tax Abatement and Incentives.
Chapter 36. Employee Deferred Compensation Program.
Chapter 37. Inheritance and Estate Taxes.
Chapter 38. Supermarket Tax Incentives.
Chapter 39. Toll Telecommunication Service Tax.
Chapter 40. Drug Prevention and Children at Risk Tax Check-Off.
Chapter 41. Criminal Provisions.
Chapter 42. Interest and Penalties.
Chapter 43. Administration.
Chapter 44. Collections.
Chapter 45. College Savings Program.
Chapter 46. Special Tax Incentives.
Chapter 47. Exemptions and Abatements Approval Requirements.

Refs & Annos


Legislative History of Laws

Law 11-254, the "Title 47, D.C. Code Enactment Act of 1996," was introduced in Council and assigned Bill No. 11-865, 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 24, 1996, it was assigned Act No. 11-518 and transmitted to both Houses of Congress for its review. D.C. Law 11-254 became effective April 9, 1997.

Miscellaneous Notes

Enactment of Title 47: Section 2 of D.C. Law 11-254 enacted Title 47 of the District of Columbia Code into law. D.C. Law 11-254 did not affect Charter provisions, i.e., those provisions derived from title IV of the Home Rule Act, Public Law 93-198. D.C. Law 11-254 has been added to the historical citation of each provision of the title in existence at the time of its introduction in Council except for Charter provisions.

Section 4 of D.C. Law 11-254 provided that "§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47- 317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 [§§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1- 204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1- 204.49, 1-204.24a through 1-204.24f, 1-204.61 through 1-204.65, 1-204.71 through 1-204.81, and 1-204.85 through 1-204.90, 2001 Ed.] of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections."

D.C. Law 11-254 did not make substantive changes to the provisions of Title 47; the only changes were technical corrections. No attempt has been made to detail each of these changes in an Effect of Amendment note.

Tribute to Chairman Clarke: Chairman David A. Clarke was instrumental in the enactment of Title 47 into law. His efforts are hereby gratefully acknowledged. Under the leadership of Chairman Clarke the Council adopted Title 47 as the first enacted title to the D.C. Code since the 1974 enactment of Home Rule in the District.