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- D.C. Code § 47-4103 · Failure to pay tax, make return, keep records, or supply information.
- D.C. Code § 47-4104 · Fraudulent statements or failure to make statements to employee.
- D.C. Code § 47-4105 · Fraudulent withholding information or failure to supply information to employer.
- D.C. Code § 47-4106 · Fraud and false statements.
- D.C. Code § 47-4107 · Attempt to interfere with administration of District of Columbia revenue laws.
- D.C. Code § 47-4108 · Periods of limitation on criminal prosecutions.
- D.C. Code § 47-4108.01 · Special agents for the Office of Tax and Revenue.
- D.C. Code § 47-4109 · Construction.
- D.C. Code § 47-4110 · Mayor’s regulatory authority.
- D.C. Code § 47-4111 · Rewards for informants.
- D.C. Code § 47-4201 · Interest on underpayments.
- D.C. Code § 47-4202 · Interest on overpayments.
- D.C. Code § 47-4203 · Underpayment of estimated tax by individuals.
- D.C. Code § 47-4204 · Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.
- D.C. Code § 47-4211 · Imposition of accuracy-related penalty.
- D.C. Code § 47-4212 · Imposition of fraud penalty.
- D.C. Code § 47-4213 · Failure to file return or to pay tax.
- D.C. Code § 47-4214 · Underpayment of estimated tax by individuals.
- D.C. Code § 47-4215 · Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.
- D.C. Code § 47-4216 · Frivolous returns.
- D.C. Code § 47-4217 · Tax return preparers; aiding and abetting by others.
- D.C. Code § 47-4218 · Penalties for Qualified High Technology Company.
- D.C. Code § 47-4221 · Waiver of penalty — reasonable cause.
- D.C. Code § 47-4222 · Abatements — tax, interest, and penalty.
- D.C. Code § 47-4301 · Periods of limitation.
- D.C. Code § 47-4302 · Limitation on collection.
- D.C. Code § 47-4303 · Suspension of running of period of limitation.
- D.C. Code § 47-4304 · Limitations on credit or refund.
- D.C. Code § 47-4304.01 · Defined tax credit related to IRS income adjustments.
- D.C. Code § 47-4310 · Summons authority.
- D.C. Code § 47-4311 · Requirement to maintain books and records.
- D.C. Code § 47-4312 · Protest of assessment.
- D.C. Code § 47-4313 · Examinations of books and records.
- D.C. Code § 47-4314 · Time and place of examination.
- D.C. Code § 47-4401 · Payment of tax.
- D.C. Code § 47-4402 · Credit card or electronic payment of taxes.
- D.C. Code § 47-4403 · Closing agreements.
- D.C. Code § 47-4404 · Compromise of tax.
- D.C. Code § 47-4405 · Collections through third party contractors.
- D.C. Code § 47-4406 · Secrecy of returns.
- D.C. Code § 47-4407 · Amnesty for tax periods ending prior to December 31, 2009.
- D.C. Code § 47-4421 · Lien for taxes.
- D.C. Code § 47-4422 · Period of lien.
- D.C. Code § 47-4423 · Lien priority.
- D.C. Code § 47-4431 · Refund offset.
- D.C. Code § 47-4432 · Joint and combined returns; real property refund due to more than one owner.
- D.C. Code § 47-4433 · Notice and protest.
- D.C. Code § 47-4434 · Return of refund in certain cases.
- D.C. Code § 47-4435 · Deposit of offset amount; application when more than one debt.
- D.C. Code § 47-4436 · Applicability in certain cases.
- D.C. Code § 47-4437 · Right of appeal to Superior Court.
- D.C. Code § 47-4438 · Priority.
- D.C. Code § 47-4439 · Other methods not precluded.
- D.C. Code § 47-4440 · Reciprocal refund offset.
- D.C. Code § 47-4451 · Jeopardy and termination.
- D.C. Code § 47-4452 · Bond to stay collection.
- D.C. Code § 47-4461 · Notice of bulk sale.
- D.C. Code § 47-4462 · Failure to give notice; existence of claim for tax.
- D.C. Code § 47-4463 · Personal liability.
- D.C. Code § 47-4471 · Distraint.
- D.C. Code § 47-4472 · Notice and sale.
- D.C. Code § 47-4473 · Storage and sale of perishable property.
- D.C. Code § 47-4474 · Redemption of property.
- D.C. Code § 47-4475 · Certificate of sale; deed of real property.
- D.C. Code § 47-4476 · Legal effect of certificate of sale of personal property and deed of real property.
- D.C. Code § 47-4477 · Application of proceeds.
- D.C. Code § 47-4478 · Release of levy and return of property.
- D.C. Code § 47-4479 · Judgment for wrongful distraint.
- D.C. Code § 47-4480 · Liability for failure or refusal to surrender.
- D.C. Code § 47-4481 · Financial institutions, requests for information.
- D.C. Code § 47-4491 · Personal liability for failure to collect or pay tax.
- D.C. Code § 47-4501 · Definitions.
- D.C. Code § 47-4502 · Program established.
- D.C. Code § 47-4503 · College savings accounts.
- D.C. Code § 47-4504 · District of Columbia College Savings Program Advisory Board.
- D.C. Code § 47-4505 · Administration and initial implementation of the Program.
- D.C. Code § 47-4506 · Implementation of the Program.
- D.C. Code § 47-4507 · Program limitations.
- D.C. Code § 47-4508 · Residency requirement.
- D.C. Code § 47-4509 · Local tax exemption.
- D.C. Code § 47-4510 · Seizure of accounts prohibited.
- D.C. Code § 47-4511 · Payroll deductions.
- D.C. Code § 47-4512 · Audit of Program.
- D.C. Code § 47-4601 · Lincoln Square Theater sales and use tax exemption.
- D.C. Code § 47-4602 · Tax credit to CareFirst for wages to qualified employees; sales tax exemption for construction.
- D.C. Code § 47-4603 · Jenkins Row development project — Tax exemptions.
- D.C. Code § 47-4604 · Lot 878, square 456 personal property tax and sales tax exemption.
- D.C. Code § 47-4605 · Carver 2000 Low-Income and Senior Housing Project — Tax exemptions.
- D.C. Code § 47-4606 · Brentwood Retail Center, 1060 Brentwood Road, N.E.; lot 57, square 3848.
- D.C. Code § 47-4607 · Parkside Terrace development project — Tax exemptions.
- D.C. Code § 47-4608 · DC-USA development project — Tax exemptions.
- D.C. Code § 47-4609 · New Convention Center Hotel project-deed and recordation tax exemption.
- D.C. Code § 47-4610 · Georgia Commons; Lots 848 and 849, Square 2906.
- D.C. Code § 47-4611 · Payments in lieu of taxes, Capper/Carrollsburg PILOT Area.
- D.C. Code § 47-4612 · Constitution Square development project tax abatements.
- D.C. Code § 47-4613 · Payments in lieu of taxes, Rhode Island Metro Plaza PILOT Area; sales tax exemption.
- D.C. Code § 47-4614 · East of the river hospital tax exemptions.
- D.C. Code § 47-4615 · Abatement of real property taxes for National Public Radio, Inc.
- D.C. Code § 47-4616 · Payments in lieu of taxes, Southwest Waterfront PILOT/TIF Area.
- D.C. Code § 47-4617 · Sales tax exemption for sales to Close Up Foundation.