• Current through October 23, 2012

(a) If a person liable to pay a tax neglects or refuses to pay the tax after demand, the amount, including any interest, addition to tax, or assessable penalty, together with any costs that may accrue, shall be a lien in favor of the District of Columbia upon all property (including rights to property), whether real or personal, belonging to the person, and shall have the same effect as a lien created by judgment. The lien shall attach to all property (including rights to property) belonging to, or acquired by, the person at any time during the period of the lien.

(b) A disclaimer of a property interest does not invalidate a lien under this section.

(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-205, § 4, 53 DCR 9063.)


Effect of Amendments

D.C. Law 16-205, designated existing text as subsec. (a), and added subsec. (b).

Legislative History of Laws

For Law 13-305, see notes under § 47-4401.

Law 16-205, the "Uniform Disclaimers of Property Interests Revision Act of 2006", was introduced in Council and assigned Bill No. 16-707, which was referred to the Committee on Judiciary. The Bill was adopted on first and second readings on July 11, 2006, and October 3, 2006, respectively. Signed by the Mayor on October 25, 2006, it was assigned Act No. 16-505 and transmitted to both Houses of Congress for its review. D.C. Law 16-205 became effective on March 2, 2007.