Chapter 11 - Recordation Tax on Deeds.

Chapter 11 - Recordation Tax on Deeds.

§ 42–1101. Definitions.
§ 42–1102. Deeds exempt from tax.
§ 42–1102.01. Sales or assignments of instruments on secondary market exempt from tax.
§ 42–1102.02. Transfer of economic interest defined.
§ 42–1103. Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return.
§ 42–1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages.
§ 42–1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation. [Repealed]
§ 42–1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]
§ 42–1107. Burden on taxpayer to prove deed exempt from tax.
§ 42–1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment. [Repealed]
§ 42–1108.01. Enforcement.
§ 42–1109. When Mayor may compromise tax. [Repealed]
§ 42–1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions. [Repealed]
§ 42–1111. Mayor may compromise penalties and adjust interest. [Repealed]
§ 42–1112. Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof. [Repealed]
§ 42–1113. Administration of oaths and affidavits by Mayor. [Repealed]
§ 42–1114. Appeal from deficiency assessment.
§ 42–1115. Overpayments and refunds thereof. [Repealed]
§ 42–1116. Stamps and other devices as evidence of collection and payment of taxes. [Repealed]
§ 42–1117. Promulgation of rules and regulations by Mayor.
§ 42–1118. Abatement of taxes due where cost does not warrant collection. [Repealed]
§ 42–1119. Elimination of fractional stamps or devices; payment of tax to nearest dollar.
§ 42–1120. General criminal penalties; prosecutions by Corporation Counsel [Repealed]
§ 42–1121. Illegal acts relating to stamps and other devices; penalties.
§ 42–1122. Collected moneys to be deposited in United States Treasury.
§ 42–1123. Separability clause.
§ 42–1124. Appropriations to carry out provisions of chapter.

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