• Current through October 23, 2012

All taxes collected shall be paid into the Treasury of the United States, and the same, as well as the appropriations made by Congress for the expenses of the District of Columbia, shall be disbursed for the expenses of said District, on itemized vouchers, which shall have been audited and approved by the Auditor of the District of Columbia, certified by the Mayor of the District of Columbia; and the accounts of the Mayor, and the tax collectors, and all other officers required to account, shall be settled and adjusted by the General Accounting Office.

(June 11, 1878, 20 Stat. 105, ch. 180, § 4; June 10, 1921, 42 Stat. 24, ch. 18, § 305; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)


Prior Codifications

1981 Ed., § 47-409.

1973 Ed., § 47-309.

Miscellaneous Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.