Statutes > District of Columbia Statutes > Division VIII - General Laws (TITLE 43 to TITLE 51) > TITLE 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES (Chapter 1 to Chapter 47) > Chapter 14 - Taxation of Recordation and Transfers of Real Property (Subchapter I to Subchapter VI) > Subchapter I - Definitions (Section 47-1401)