§§ 47-1411 to 47-1421. Imposition; persons liable; transfers affected; period of applicability; exempt transfers; manner of determination; rate table; development of return forms and quarterly filing regulations and procedures; filing of return and information; payment; required information in return; supporting documentation; applicability of income and franchise tax provisions; willful breach or intentional dishonor of property warranty; annual report by Mayor; promulgation of regulations.[Expired]

Current through October 23, 2012

                
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HISTORICAL AND STATUTORY NOTES

Miscellaneous Notes

Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.