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 II - Residential Real Property Transfer Excise Tax. [Expired] (Section 47-1411 and Section 47-1421) > Section 47-1411 - Imposition; persons liable; transfers affected; period of applicability; exempt transfers; manner of determination; rate table; development of return forms and quarterly filing regul

Section 47-1411 - Imposition; persons liable; transfers affected; period of applicability; exempt transfers; manner of determination; rate table; development of return forms and quarterly filing regul

Imposition; persons liable; transfers affected; period of applicability; exempt transfers; manner of determination; rate table; development of return forms and quarterly filing regulations and procedures; filing of return and information; payment; required information in return; supporting documentation; applicability of income and franchise tax provisions; willful breach or intentional dishonor of property warranty; annual report by Mayor; promulgation of regulations. [Expired]

HISTORICAL AND STATUTORY NOTES

Miscellaneous Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.

Current through September 13, 2012