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- D.C. Code § 47-1930 · Internal Revenue Service to supply information to Mayor
- D.C. Code § 47-1931 · Assessor to determine tax if return not filed when due
- D.C. Code § 47-1932 · Assessor may compound and settle tax
- D.C. Code § 47-1933 · Definitions
- D.C. Code § 47-1934 · Situs of intangibles; trust estates; aliens
- D.C. Code § 47-1935 · Compromise and settlement of taxes
- D.C. Code § 47-1936 · Secrecy of returns
- D.C. Code § 47-2001 · Definitions.
- D.C. Code § 47-2002 · Imposition of tax.
- D.C. Code § 47-2002.01 · Street vendors; minimum sales tax.
- D.C. Code § 47-2002.01a · Marketplace facilitators; sales tax requirements.
- D.C. Code § 47-2002.02 · Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
- D.C. Code § 47-2002.03 · Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
- D.C. Code § 47-2002.03a · Additional tax on gross receipts for transient lodgings or accommodations.
- D.C. Code § 47-2002.04 · Special event promoter obligations and penalties.
- D.C. Code § 47-2002.05 · Ballpark sales taxes.
- D.C. Code § 47-2002.06 · Verizon Center sales taxes.
- D.C. Code § 47-2002.07 · Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.
- D.C. Code § 47-2002.08 · Football stadium additional sales taxes.
- D.C. Code § 47-2003 · Reimbursement of vendor for tax.
- D.C. Code § 47-2004 · Vendor to collect tax; credit for expenses; application.
- D.C. Code § 47-2005 · Exemptions.
- D.C. Code § 47-2006 · Application of exemption.
- D.C. Code § 47-2007 · Action for collection of taxes.
- D.C. Code § 47-2008 · Rules and regulations.
- D.C. Code § 47-2009 · Tax to be separately stated.
- D.C. Code § 47-2010 · Presumption of taxability.
- D.C. Code § 47-2011 · Tax a personal debt; period of limitation; liens.
- D.C. Code § 47-2012 · Tax a preferred claim; priority over property taxes.
- D.C. Code § 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
- D.C. Code § 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
- D.C. Code § 47-2015 · Monthly returns.
- D.C. Code § 47-2016 · Payment of tax.
- D.C. Code § 47-2017 · Annual returns.
- D.C. Code § 47-2018 · Secrecy of returns; reciprocity.
- D.C. Code § 47-2019 · Determination of deficiencies.
- D.C. Code § 47-2020 · Refunds.
- D.C. Code § 47-2021 · Appeals.
- D.C. Code § 47-2022 · Sales in bulk.
- D.C. Code § 47-2023 · Rules and regulations.
- D.C. Code § 47-2024 · Additional powers.
- D.C. Code § 47-2025 · Examination of records and witnesses.
- D.C. Code § 47-2026 · Certificate of registration.
- D.C. Code § 47-2027 · Certificate of Mayor; presumptions.
- D.C. Code § 47-2028 · Additional penalties for failure to comply with chapter.
- D.C. Code § 47-2029 · Assessment of and limitations on deficiencies.
- D.C. Code § 47-2030 · Prosecutions.
- D.C. Code § 47-2031 · Notices.
- D.C. Code § 47-2032 · Extensions of time.
- D.C. Code § 47-2033 · Dedication of sales tax revenue for the Public School Capital Improvement Fund.
- D.C. Code § 47-2101 · Definitions.
- D.C. Code § 47-2102 · License required; application; fee; bond; records; penalty.
- D.C. Code § 47-2103 · Purchase of new stocks for use on “closing-out sales” prohibited; presumption.
- D.C. Code § 47-2104 · Addition of new stocks during “closing-out sales” prohibited.
- D.C. Code § 47-2105 · Continuation of sale beyond termination date prohibited; extension of termination date; continuation of business at new location prohibited.
- D.C. Code § 47-2106 · Penalty for conducting false “closing-out sales” and for violation of this chapter; prosecutions.
- D.C. Code § 47-2107 · Chapter not applicable to public officials.
- D.C. Code § 47-2108 · Jurisdiction of Superior Court to enjoin violations of this chapter.
- D.C. Code § 47-2109 · Regulations.
- D.C. Code § 47-2110 · Preservation of authority; delegation of functions.
- D.C. Code § 47-2201 · Definitions.
- D.C. Code § 47-2202 · Imposition of tax.
- D.C. Code § 47-2202.01 · Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.
- D.C. Code § 47-2202.02 · Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority.
- D.C. Code § 47-2202.03 · Additional tax on gross receipts for transient lodgings or accommodations.
- D.C. Code § 47-2203 · Collection of tax by vendor.
- D.C. Code § 47-2204 · Nonresident vendors.
- D.C. Code § 47-2205 · Payment of tax by purchaser.
- D.C. Code § 47-2206 · Exemptions.
- D.C. Code § 47-2207 · Collection of tax.
- D.C. Code § 47-2208 · Surety bonds.
- D.C. Code § 47-2209 · Assumption or refund of tax by vendor unlawful.
- D.C. Code § 47-2210 · Returns and payment of tax.
- D.C. Code § 47-2211 · Monthly returns; content and form; payment of tax.
- D.C. Code § 47-2212 · Certificate of registration.
- D.C. Code § 47-2213 · Incorporation and application of certain provisions of Chapter 20.
- D.C. Code § 47-2214 · Application of chapter.
- D.C. Code § 47-2301 · Rate; deposit into General Fund.
- D.C. Code § 47-2301.01 · Subchapter subject to the International Fuel Tax Agreement.
- D.C. Code § 47-2302 · Definitions.
- D.C. Code § 47-2303 · Importer’s license; application contents; bond; issuance; revocation.
- D.C. Code § 47-2304 · Monthly report of amount of fuel sold.
- D.C. Code § 47-2305 · Importers to render invoices except in cases of retail sales.
- D.C. Code § 47-2306 · Payment of tax.
- D.C. Code § 47-2307 · Records subject to inspection of Assessor and Collector.
- D.C. Code § 47-2308 · Penalty for accepting fuel from importer without an itemized sale statement.
- D.C. Code § 47-2309 · Fuel exported from District of Columbia exempted from taxation.
- D.C. Code § 47-2310 · Penalties.
- D.C. Code § 47-2311 · Tax on fuel sold by United States agency in the District of Columbia.
- D.C. Code § 47-2312 · Prosecutions.
- D.C. Code § 47-2313 · Public hackers not affected.
- D.C. Code § 47-2314 · Personal property tax laws not affected.
- D.C. Code § 47-2315 · Mayor to issue rules.
- D.C. Code § 47-2316 · Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.
- D.C. Code § 47-2317 · Collection; liens.
- D.C. Code § 47-2318 · Refund for erroneous or illegal collection.
- D.C. Code § 47-2319 · Judicial review.
- D.C. Code § 47-2320 · Contraband; declaration; forfeiture; seizure; search; confiscation; sale.
- D.C. Code § 47-2321 · Rules and regulations by Mayor.
- D.C. Code § 47-2322 · Severability; savings clauses.