Chapter 4. Collection and Disbursement of Taxes.


Subchapter I. General Provisions. Back to Top
§ 47-401. Required bond for Collector of Taxes.
§ 47-402. Deputy Collector of Taxes.
§ 47-403. Cashier in Collector's office.
§ 47-404. Account books of Collector.
§ 47-405. Certificate of taxes and assessments due; furnishment; fee.
§ 47-406. Powers of Mayor--Adjustment of certain rates.
§ 47-407. Powers of Mayor--Waiver of interest and penalties.[Repealed]
§ 47-408. Powers of Mayor--Omission from records of uncollectible taxes and assessments.
§ 47-409. Disbursement of taxes and appropriations; settlement of accounts.
§ 47-410. Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts.
§ 47-411. Trust fund deposits and disbursements.
§ 47-412. Applicability of personal property tax provisions.[Repealed]
§ 47-412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
§ 47-413. Jeopardy assessment and collection.[Repealed]
§ 47-414. Abatement of taxes.[Repealed]
§ 47-415. Regulations.
Subchapter II. Payments for Information Leading to Revenue Recovery.[Repealed] Back to Top
§ 47-421. Definitions.[Repealed]
§ 47-422. Authority to make payments.[Repealed]
§ 47-423. Authority to contract for payments.[Repealed]
§ 47-424. Persons ineligible to file claims.[Repealed]
§ 47-425. Rules and regulations.[Repealed]
Subchapter III. Reciprocal Recovery of Taxes. Back to Top
§ 47-431. Right of states to sue in District; certificate of authorized official conclusive proof of authority.
§ 47-432. Right of District to sue in states; authority of Mayor to secure services.
§ 47-433. Definitions.
Subchapter IV. Multistate Tax Compact. Back to Top
§ 47-441. Adopted; form.
§ 47-442. Appointment to Multistate Tax Commission; alternate.
§ 47-443. Existing District tax laws and regulations not affected.
§ 47-444. Audits.
§ 47-445. Rules and regulations.
§ 47-446. Implementation subject to appropriations.[Repealed]
Subchapter V. Amnesty.[Repealed] Back to Top
§ 47-451. Amnesty.[Repealed]
§ 47-452. Establishment and application; availability; publicity.[Repealed]
§ 47-453. Interest.[Repealed]
§ 47-454. Substantial understatement penalty.[Repealed]
§ 47-455. Failure to file or pay penalty.[Repealed]
§ 47-456. Fraud penalty.[Repealed]
§ 47-457. Garnishment.[Repealed]
§ 47-458. Deficiencies; collection.[Repealed]
§ 47-459. Rules.[Repealed]
§ 47-459.01. Amnesty.[Repealed]
Subchapter VI. Tax Revision Commission. Back to Top
§ 47-461. Council findings.
§ 47-462. Tax Revision Commission--Established; submission of recommendations.
§ 47-463. Same--Composition; selection of Director.
§ 47-464. Tax Revision Commission--Authority.