Statutes > District of Columbia Statutes > Division VII - Property (TITLE 40 to TITLE 42) > TITLE 42 - REAL PROPERTY (SUBTITLE I to SUBTITLE VIII) > SUBTITLE I - GENERAL (Chapter 1 to Chapter 16) > Chapter 11 - Recordation Tax on Deeds (Section 42-1101 to Section 42-1124) > Section 42-1115 - Overpayments and refunds thereof; collection by distraint and liens; jeopardy assessments. [Repealed]

Section 42-1115 - Overpayments and refunds thereof; collection by distraint and liens; jeopardy assessments. [Repealed]

Overpayments and refunds thereof; collection by distraint and liens; jeopardy assessments. [Repealed]

CREDIT(S)

(Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408, title III, § 315; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 45-935.
1973 Ed., § 45-735.
Temporary Repeal of Section
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Act Amendments
For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 14-282, see notes following § 42-204.

Current through September 13, 2012