{"data":{"id":"us-dc/d.c.-code-47-2510","jurisdiction":"us-dc","citation":"D.C. Code § 47-2510","heading":"Personal property tax provisions applicable to financial institutions.","body":"Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04, shall be subject to the applicable personal property tax provisions of Chapters 15 and 16 [repealed] of this title and of Chapter 17 [repealed] of this title and shall be liable for the payment of taxes on such personal property. This section shall take effect as to taxable property held on July 1, 1981, and on July 1st of each succeeding year.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 25. Financial Institution, Guaranty Company, and Public Utility Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2510","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"73ae22dfd17e1ceff43f846ac02c60f1c46ca3b8b4e0c00e6920b4d31cb37d26","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2509","next":"us-dc/d.c.-code-47-2511"},"notice":"GroundRules: Original legal text. Not legal advice."}