Title 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES

Chapter 1 - GENERAL PROVISIONS (§§ 47-102 — 47-143)
Chapter 1A - TAX RETURN PREPARERS (§§ 47-161 — 47-170)
Chapter 1B - CREDITING OF TAX REFUNDS AGAINST DELINQUENT TAXES (§§ 47-171 — 47-176)
Chapter 1C - TAX REVISION IMPLEMENTATION (§ 47-181)
Chapter 2 - BUDGET ESTIMATES (§§ 47-201 — 47-215)
Chapter 3 - BUDGET AND FINANCIAL MANAGEMENT; BORROWING; DEPOSIT OF FUNDS (§§ 47-301.01 — 47-398.06)
Chapter 4 - COLLECTION AND DISBURSEMENT OF TAXES (§§ 47-401 — 47-464)
Chapter 5 - TAX RATES, RECORDS, AND SURPLUS FUNDS (§§ 47-501 — 47-504)
Chapter 6 - TAX ASSESSOR (§§ 47-601 — 47-602)
Chapter 7 - DESIGNATION OF REAL PROPERTY FOR ASSESSMENT AND TAXATION (§§ 47-701 — 47-709)
Chapter 8 - REAL PROPERTY ASSESSMENT AND TAX (§§ 47-801 — 47-895.35)
Chapter 9 - TRANSFER TAX ON REAL PROPERTY (§§ 47-901 — 47-922)
Chapter 10 - PROPERTY EXEMPT FROM TAXATION (§§ 47-1001 — 47-1099.12)
Chapter 11 - FAMILY DWELLINGS OCCUPIED BY OWNERS (§§ 47-1101 — 47-1105)
Chapter 12 - SPECIAL ASSESSMENTS (§§ 47-1201 — 47-1207)
Chapter 12B - HEALTH CARE PROVIDER ASSESSMENT ACT OF 1995 (§§ 47-1241 — 47-1252)
Chapter 12C - NURSING FACILITY QUALITY OF CARE FUND; NURSING FACILITY ASSESSMENT (§§ 47-1261 — 47-1269)
Chapter 12D - STEVIE SELLOWS QUALITY IMPROVEMENT FUND; ICF-IDD ASSESSMENT (§§ 47-1270 — 47-1278)
Chapter 13 - REAL PROPERTY TAX SALES (§§ 47-1301 — 47-1321)
Chapter 13A - REVISED REAL PROPERTY TAX SALES (§§ 47-1330 — 47-1385)
Chapter 14 - TAXATION OF RECORDATION AND TRANSFERS OF REAL PROPERTY (§§ 47-1401 — 47-1471)
Chapter 15 - TAXATION OF PERSONAL PROPERTY (§§ 47-1501 — 47-1536)
Chapter 16 - ENFORCEMENT OF PERSONAL PROPERTY TAXES BY DISTRAINT OR LEVY (§§ 47-1601 — 47-1605)
Chapter 17 - ENFORCEMENT OF PERSONAL PROPERTY TAXES BY ACQUISITION OF LIEN (§§ 47-1701 — 47-1712)
Chapter 18 - INCOME AND FRANCHISE TAXES (§§ 47-1801.01 — 47-1818.08)
Chapter 19 - INHERITANCE AND ESTATE TAXES. [REPEALED] (§§ 47-1901 — 47-1936)
Chapter 20 - GROSS SALES TAX (§§ 47-2001 — 47-2033)
Chapter 21 - CLOSING-OUT SALES (§§ 47-2101 — 47-2110)
Chapter 22 - COMPENSATING-USE TAX (§§ 47-2201 — 47-2214)
Chapter 23 - MOTOR FUEL TAX (§§ 47-2301 — 47-2354)
Chapter 24 - CIGARETTE TAX (§§ 47-2401 — 47-2426)
Chapter 25 - FINANCIAL INSTITUTION, GUARANTY COMPANY, AND PUBLIC UTILITY TAXES (§§ 47-2501 — 47-2515)
Chapter 26 - INSURANCE COMPANIES (§§ 47-2601 — 47-2611)
Chapter 27 - PERMITS AND FEES (§§ 47-2701 — 47-2740)
Chapter 27A - SPECIAL PUBLIC SAFETY FEE (§§ 47-2751 — 47-2753)
Chapter 27B - BALLPARK FEE (§§ 47-2761 — 47-2763)
Chapter 28 - GENERAL LICENSE LAW (§§ 47-2801 — 47-2889.08)
Chapter 29 - ADMISSION TO LICENSED PLACES; POSTING OF PRICE SCALE (§§ 47-2901 — 47-2911)
Chapter 30 - PRIVATE EMPLOYMENT AGENCY LICENSES (§§ 47-3001 — 47-3011)
Chapter 31 - CONSUMER TRANSMISSION OF MONEY ACT (§§ 47-3101 — 47-3117)
Chapter 31A - USE OF CONSUMER IDENTIFICATION INFORMATION (§§ 47-3151 — 47-3154)
Chapter 32 - HOTEL OCCUPANCY TAX (§§ 47-3201 — 47-3221)
Chapter 33 - SUPERIOR COURT, TAX DIVISION (§§ 47-3301 — 47-3310)
Chapter 34 - MISCELLANEOUS PROVISIONS (§§ 47-3401 — 47-3410)
Chapter 35 - LOWER INCOME HOMEOWNERSHIP TAX ABATEMENT AND INCENTIVES (§§ 47-3501 — 47-3508)
Chapter 36 - EMPLOYEE DEFERRED COMPENSATION PROGRAM (§§ 47-3601 — 47-3604)
Chapter 37 - INHERITANCE AND ESTATE TAXES (§§ 47-3701 — 47-3723)
Chapter 38 - SUPERMARKET TAX INCENTIVES (§§ 47-3801 — 47-3805)
Chapter 39 - TOLL TELECOMMUNICATION SERVICE TAX (§§ 47-3901 — 47-3922)
Chapter 39A - INTERNET TAX (§§ 47-3931 — 47-3934)
Chapter 40 - DRUG PREVENTION AND CHILDREN AT RISK TAX CHECK-OFF (§§ 47-4001 — 47-4005)
Chapter 41 - CRIMINAL PROVISIONS (§§ 47-4101 — 47-4111)
Chapter 42 - INTEREST AND PENALTIES (§§ 47-4201 — 47-4222)
Chapter 43 - ADMINISTRATION (§§ 47-4301 — 47-4314)
Chapter 44 - COLLECTIONS (§§ 47-4401 — 47-4491)
Chapter 45 - COLLEGE SAVINGS PROGRAM (§§ 47-4501 — 47-4512)
Chapter 46 - SPECIAL TAX INCENTIVES (§§ 47-4601 — 47-4680)
Chapter 47 - EXEMPTIONS AND ABATEMENTS APPROVAL REQUIREMENTS (§§ 47-4701 — 47-4704)
Chapter 48 - DISTRICT OF COLUMBIA LOW-INCOME HOUSING TAX CREDIT (§§ 47-4801 — 47-4812)
Chapter 49 - ABLE PROGRAM. (§§ 47-4901 — 47-4902)
Chapter 50 - HIGH UNEMPLOYMENT AREA TAX RELIEF. (§§ 47-5001 — 47-5005)
Chapter 51 - INDIVIDUAL TAXPAYER HEALTH INSURANCE RESPONSIBILITY REQUIREMENT (§§ 47-5101 — 47-5109)