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- D.C. Code § 47-1383 · Obtaining possession.
- D.C. Code § 47-1384 · Construction of chapter.
- D.C. Code § 47-1385 · Transition provisions; applicability of chapter.
- D.C. Code § 47-1390 · Eligibility to foreclose on a Class 3 or 4 Property.
- D.C. Code § 47-1391 · Pre-complaint notice; publication requirements.
- D.C. Code § 47-1392 · Complaint form.
- D.C. Code § 47-1393 · Parties; service of process.
- D.C. Code § 47-1394 · Notice by publication.
- D.C. Code § 47-1395 · Foreclosure proceedings.
- D.C. Code § 47-1396 · Entry of judgment.
- D.C. Code § 47-1397 · Post-judgment conveyance or sale; excess.
- D.C. Code § 47-1401 · Definitions.
- D.C. Code § 47-1411 · Imposition of excise tax
- D.C. Code § 47-1412 · Exept transfers
- D.C. Code § 47-1413 · Determination of excise tax
- D.C. Code § 47-1414 · Excise tax table
- D.C. Code § 47-1415 · Mayor Authorized to develop tax return form
- D.C. Code § 47-1416 · Payment of tax
- D.C. Code § 47-1417 · Tax return
- D.C. Code § 47-1418 · Return; assessment and collection; time of payment; penalties and interest; appeal
- D.C. Code § 47-1419 · Willful breach of warranty
- D.C. Code § 47-1420 · Report by Mayor
- D.C. Code § 47-1421 · Authorization to promulgate regulations
- D.C. Code § 47-1431 · In general.
- D.C. Code § 47-1432 · Presumptions and burden of proof.
- D.C. Code § 47-1433 · Violations.
- D.C. Code § 47-1441 · Definitions.
- D.C. Code § 47-1442 · General requirements.
- D.C. Code § 47-1443 · Persons prohibited from acquiring license; contents of applications.
- D.C. Code § 47-1444 · Issuance and display of license.
- D.C. Code § 47-1445 · License expiration, fees and renewals; change in location of principal place of business.
- D.C. Code § 47-1446 · Maintenance of place of business; nonresidents.
- D.C. Code § 47-1447 · Grounds for suspension or revocation of license.
- D.C. Code § 47-1448 · Rescission of contracts or agreements; suspension or revocation procedures.
- D.C. Code § 47-1449 · Mayor to report certain violations to Commission.
- D.C. Code § 47-1450 · Annual report by Commission.
- D.C. Code § 47-1451 · Regulations and violations thereof.
- D.C. Code § 47-1461 · Annual report of costs and revenues.
- D.C. Code § 47-1462 · Regulations.
- D.C. Code § 47-1471 · In general.
- D.C. Code § 47-1501 · Assessment — Board of Assistant Assessors.
- D.C. Code § 47-1502 · Assessment — Full and true value to be listed.
- D.C. Code § 47-1503 · Assessment — Forms for listing of property subject to tax.
- D.C. Code § 47-1504 · Warehouse property.
- D.C. Code § 47-1505 · “Resident” defined.
- D.C. Code § 47-1506 · Returns and values to be made at certain dates.
- D.C. Code § 47-1507 · Applicable rates.
- D.C. Code § 47-1508 · Exemptions.
- D.C. Code § 47-1509 · Penalties.
- D.C. Code § 47-1510 · Dealers in general merchandise and common carriers by vessels, ships, or boats.
- D.C. Code § 47-1511 · Staff of Personal Tax Appraisers; appointment and duties of personnel.
- D.C. Code § 47-1512 · Rolling stock.
- D.C. Code § 47-1521 · Definitions.
- D.C. Code § 47-1522 · Levy of annual tax on personal property.
- D.C. Code § 47-1523 · Reporting requirement; valuation of property.
- D.C. Code § 47-1524 · Form of tax return; filing; extensions.
- D.C. Code § 47-1525 · Filing returns; notice to party; records; examination.
- D.C. Code § 47-1526 · Assessment; collection; deadline; fraudulent returns; extensions.
- D.C. Code § 47-1527 · Failure to file or fraudulent return; collection and enforcement.
- D.C. Code § 47-1528 · Deficiency; request for hearing.
- D.C. Code § 47-1529 · Acceleration of due date; distraint of taxpayer’s property.
- D.C. Code § 47-1530 · Personal debt liability; priority; collection; “person” defined.
- D.C. Code § 47-1531 · Failure to file; fraudulent return; penalties and interest.
- D.C. Code § 47-1532 · Overpayment; credit or refund; time for filing; interest.
- D.C. Code § 47-1533 · Appeal from assessment or denial of claim for refund.
- D.C. Code § 47-1534 · Violations; penalties; prosecutions.
- D.C. Code § 47-1535 · Rules; powers of Mayor.
- D.C. Code § 47-1536 · Enforcement.
- D.C. Code § 47-1601 · Distraint of goods and chattels authorized; levy and sale of land; advertisement of personal property sale; public auction; report and audit; disposition of surplus.
- D.C. Code § 47-1602 · Storage of distrained property; manner of sale.
- D.C. Code § 47-1603 · Violations of certain provisions.
- D.C. Code § 47-1604 · Available remedies for collection of taxes and assessments.
- D.C. Code § 47-1605 · Sale of real estate under court decree.
- D.C. Code § 47-1701 · Examinations of books and persons; failure to obey summons or produce books; prosecutions.
- D.C. Code § 47-1702 · Distraint of personal property — Authority to levy and sell; report and audit; disposition of surplus.
- D.C. Code § 47-1703 · Distraint of personal property — Persons required to surrender property or rights.
- D.C. Code § 47-1704 · Distraint of personal property — Liability for failure or refusal to surrender.
- D.C. Code § 47-1705 · Distraint of personal property — Persons required to exhibit books.
- D.C. Code § 47-1706 · Creation and enforcement of lien.
- D.C. Code § 47-1707 · Recoveries for wrongful distraints.
- D.C. Code § 47-1708 · Time for assessments and collections.
- D.C. Code § 47-1709 · Remedies for collection.
- D.C. Code § 47-1710 · Failure or refusal to file required return or schedule.
- D.C. Code § 47-1711 · Definitions.
- D.C. Code § 47-1712 · Secrecy of returns.
- D.C. Code § 47-1801.01 · Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.
- D.C. Code § 47-1801.01a · Effect of repeal or amendment.
- D.C. Code § 47-1801.02 · Applicability of provisions — Taxable years.
- D.C. Code § 47-1801.03 · Applicability of provisions — Returns and payments.
- D.C. Code § 47-1801.04 · General definitions.
- D.C. Code § 47-1801.05 · Effect of repeal or amendment.
- D.C. Code § 47-1802.01 · Exempt organizations — In general.
- D.C. Code § 47-1802.02 · Exempt organizations — Regulations.
- D.C. Code § 47-1802.03 · Exempt organizations — Applicability of provisions.
- D.C. Code § 47-1802.04 · Exempt organizations — Political organizations.
- D.C. Code § 47-1803.01 · “Net income” defined.
- D.C. Code § 47-1803.02 · Gross income — Items included and excluded; “adjusted gross income” defined.
- D.C. Code § 47-1803.03 · Gross income — Corporation, financial institution, unincorporated business, and partnership deductions.
- D.C. Code § 47-1803.04 · Gross income — Individual, estate, and trust deductions.
- D.C. Code § 47-1804.01 · Accounting periods — Computation of income.